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AN ACT
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relating to the name and powers and duties of the Port O'Connor |
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Municipal Utility District; providing authority to impose a sales |
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and use tax. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1, Chapter 693, Acts of the 65th |
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Legislature, Regular Session, 1977, is amended to read as follows: |
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Section 1. Pursuant to the provisions of Article XVI, |
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Section 59, of the Texas Constitution, a conservation and |
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reclamation district is created and established in Calhoun County, |
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Texas, to be known as the Port O'Connor Improvement [Municipal
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Utility] District, which shall be a governmental agency and a body |
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politic and corporate subject to the confirmation election provided |
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for in Section 6 of this Act. The creation and establishment of the |
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district is declared to be essential to the accomplishment of the |
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purposes of Article XVI, Section 59, of the Texas Constitution. |
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SECTION 2. Chapter 693, Acts of the 65th Legislature, |
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Regular Session, 1977, is amended by adding Sections 1A, 11, 12, 13, |
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14, and 15 to read as follows: |
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Sec. 1A. In this Act: |
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(1) "Board" means the district's board of directors. |
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(2) "District" means the Port O'Connor Improvement |
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District. |
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Sec. 11. APPLICABILITY OF CERTAIN TAX CODE PROVISIONS. |
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(a) Chapter 321, Tax Code, governs the imposition, computation, |
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administration, enforcement, and collection of the sales and use |
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tax authorized by Sections 12-15 of this Act except to the extent |
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Chapter 321, Tax Code, is inconsistent with those sections. |
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(b) A reference in Chapter 321, Tax Code, to a municipality |
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or the governing body of a municipality is a reference to the |
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district or the board, respectively. |
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Sec. 12. ELECTION; ADOPTION OF TAX. (a) The district may |
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adopt a sales and use tax if authorized by a majority of the voters |
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of the district voting at an election held for that purpose. |
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(b) The board by order may call an election to authorize the |
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adoption of the sales and use tax. The election may be held on any |
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uniform election date and in conjunction with any other district |
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election. |
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(c) The district shall provide notice and hold the election |
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in the manner provided by Subchapter D, Chapter 49, Water Code. |
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(d) The ballot shall be printed to provide for voting for or |
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against the proposition: "Authorization of a sales and use tax in |
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the Port O'Connor Improvement District at a rate not to exceed ____ |
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percent" (insert rate of one or more increments of one-eighth of one |
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percent). |
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Sec. 13. SALES AND USE TAX RATE. (a) After the date the |
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results are declared of an election held under Section 12 of this |
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Act at which the voters approved imposition of the tax authorized by |
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that section, the board shall determine and adopt by resolution or |
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order the initial rate of the tax, which must be in one or more |
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increments of one-eighth of one percent. |
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(b) After the election held under Section 12 of this Act, |
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the board may increase or decrease the rate of the tax by one or more |
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increments of one-eighth of one percent. |
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(c) The initial rate of the tax or any rate resulting from |
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subsequent increases or decreases may not exceed the lesser of: |
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(1) the maximum rate authorized by the district voters |
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at the election held under Section 12 of this Act; or |
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(2) a rate that, when added to the rates of all sales |
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and use taxes imposed by other political subdivisions with |
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territory in the district, would result in the maximum combined |
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rate prescribed by Section 321.101(f), Tax Code, at any location in |
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the district. |
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(d) In determining whether the combined sales and use tax |
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rate under Subsection (c)(2) of this section would exceed the |
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maximum combined rate prescribed by Section 321.101(f), Tax Code, |
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at any location in the district, the board shall include: |
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(1) any sales and use tax imposed by a political |
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subdivision whose territory overlaps all or part of the district; |
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(2) any sales and use tax to be imposed by Calhoun |
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County as a result of an election held on the same date as the |
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election held under Section 12 of this Act; and |
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(3) any increase to an existing sales and use tax |
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imposed by Calhoun County as a result of an election held on the |
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same date as the election held under Section 12 of this Act. |
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(e) The board shall notify the comptroller of any changes |
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made to the tax rate in the same manner the municipal secretary |
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provides notice to the comptroller under Section 321.405(b), Tax |
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Code. |
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Sec. 14. USE OF REVENUE. Revenue from the sales and use tax |
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imposed under Section 13 of this Act is for the use and benefit of |
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the district and may be used for any district purpose. The district |
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may pledge all or part of the revenue to the payment of bonds, |
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notes, or other obligations, and that pledge of revenue may be in |
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combination with other revenue, including tax revenue, available to |
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the district. |
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Sec. 15. ABOLITION OR DECREASE OF TAX. (a) Except as |
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provided by Subsection (b) of this section, the board may abolish or |
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decrease the tax imposed under Section 13 of this Act without an |
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election. |
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(b) The board may not abolish or decrease the tax imposed |
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under Section 13 of this Act if the district has outstanding debt |
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secured by the tax and repayment of the debt would be impaired by |
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the abolition or decrease of the tax. |
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(c) If the board abolishes or decreases the tax, the board |
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shall notify the comptroller of that action in the same manner the |
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municipal secretary provides notice to the comptroller under |
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Section 321.405(b), Tax Code. |
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(d) If the board abolishes the tax or decreases the tax rate |
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to zero, a new election to authorize a sales and use tax must be held |
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under Section 12 of this Act before the district may subsequently |
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impose the tax. |
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SECTION 3. The Port O'Connor Improvement District retains |
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all rights, powers, privileges, authorities, duties, and functions |
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that it had before the effective date of this Act. |
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SECTION 4. (a) The legislature validates and confirms all |
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governmental acts and proceedings of the Port O'Connor Improvement |
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District that were taken before the effective date of this Act. |
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(b) This section does not apply to any matter that on the |
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effective date of this Act: |
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(1) is involved in litigation if the litigation |
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ultimately results in the matter being held invalid by a final court |
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judgment; or |
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(2) has been held invalid by a final court judgment. |
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SECTION 5. (a) The legal notice of the intention to |
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introduce this Act, setting forth the general substance of this |
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Act, has been published as provided by law, and the notice and a |
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copy of this Act have been furnished to all persons, agencies, |
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officials, or entities to which they are required to be furnished |
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under Section 59, Article XVI, Texas Constitution, and Chapter 313, |
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Government Code. |
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(b) The governor, one of the required recipients, has |
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submitted the notice and Act to the Texas Commission on |
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Environmental Quality. |
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(c) The Texas Commission on Environmental Quality has filed |
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its recommendations relating to this Act with the governor, the |
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lieutenant governor, and the speaker of the house of |
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representatives within the required time. |
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(d) All requirements of the constitution and laws of this |
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state and the rules and procedures of the legislature with respect |
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to the notice, introduction, and passage of this Act are fulfilled |
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and accomplished. |
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SECTION 6. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2013. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I hereby certify that S.B. No. 1822 passed the Senate on |
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April 18, 2013, by the following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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I hereby certify that S.B. No. 1822 passed the House on |
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May 17, 2013, by the following vote: Yeas 134, Nays 0, two |
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present not voting. |
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______________________________ |
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Chief Clerk of the House |
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Approved: |
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______________________________ |
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Date |
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______________________________ |
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Governor |