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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of the Near Northside Management District |
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to impose a sales and use tax and finance a project or service. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 3905.151, Special District Local Laws |
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Code, is amended to read as follows: |
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Sec. 3905.151. PETITION REQUIRED FOR FINANCING SERVICES AND |
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IMPROVEMENTS. (a) The board may not finance a service or an |
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improvement project under this chapter unless a written petition |
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requesting that service or improvement is filed with the board. |
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(b) The petition must be signed by[:
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[(1)] the owners of at least 60 percent [a majority] of |
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the assessed value of real property in the district according to the |
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most recent certified tax appraisal roll for the county[; or
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[(2)
at least 25 owners of land in the district, if
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more than 25 persons own property in the district according to the
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most recent certified tax appraisal roll for the county]. |
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SECTION 2. Chapter 3905, Special District Local Laws Code, |
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is amended by adding Subchapter F to read as follows: |
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SUBCHAPTER F. SALES AND USE TAX |
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Sec. 3905.251. APPLICABILITY OF CERTAIN TAX CODE |
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PROVISIONS. (a) Chapter 321, Tax Code, governs the imposition, |
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computation, administration, enforcement, and collection of the |
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sales and use tax authorized by this subchapter except to the extent |
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Chapter 321, Tax Code, is inconsistent with this chapter. |
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(b) For the purposes of this subchapter, a reference in |
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Chapter 321, Tax Code, to a municipality or the governing body of a |
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municipality is a reference to the district or the board, |
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respectively. |
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Sec. 3905.252. ELECTION; ADOPTION OF TAX. (a) The district |
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may adopt a sales and use tax if authorized by a majority of the |
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voters 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 of the election and |
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shall hold the election in the manner prescribed by Chapter 49, |
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Water Code, for district elections. |
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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 Near Northside Management 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. 3905.253. SALES AND USE TAX RATE. (a) After the date |
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the results are declared of an election held under Section 3905.252 |
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at which the voters authorized imposition of a tax, the board shall |
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provide by resolution or order the initial rate of the tax, which |
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must be in one or more increments of one-eighth of one percent and |
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may not exceed the maximum rate authorized at the election. |
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(b) After the authorization of a tax under Section 3905.252, |
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the board may decrease the rate of the tax by one or more increments |
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of one-eighth of one percent. |
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(c) The board may not decrease the rate of the tax if the |
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decrease would impair the repayment of any outstanding debt or |
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obligation payable from the tax. |
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(d) The board may by resolution or order increase the rate |
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of the tax if the increase is approved at an election held in the |
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manner prescribed by Section 3905.252. The board may increase the |
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rate of the tax by one or more increments of one-eighth of one |
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percent. |
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Sec. 3905.254. ADDITIONAL RATE REQUIREMENTS. (a) Except |
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as provided by Subsection (c), the rate of a sales and use tax |
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imposed under this subchapter may not result in a combined rate of |
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all sales and use taxes imposed by political subdivisions having |
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territory in the district exceeding two percent at any location in |
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the district. |
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(b) In determining whether the combined sales and use tax |
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rate would exceed two percent at any location in the district, the |
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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 the city or |
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the county as a result of an election held on the same date as the |
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election held under Section 3905.252; and |
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(3) any increase to an existing sales and use tax |
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imposed by the city or the county as a result of an election held on |
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the same date as the election held under Section 3905.252. |
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(c) If the adoption or increase of a tax under this |
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subchapter would result in a combined tax rate of more than two |
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percent in any location in the district that is also in the |
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territory of a metropolitan rapid transit authority that imposes a |
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sales and use tax under Chapter 451, Transportation Code, the |
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election to approve or increase the tax under this subchapter is to |
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be treated for all purposes as an election to reduce the tax rate of |
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the metropolitan rapid transit authority in the district to the |
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highest rate that will not result in a combined tax rate of more |
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than two percent in any location in the district. The ballot at an |
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election to impose or increase the tax must clearly state that the |
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adoption or increase of the tax will result in a reduction of the |
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tax rate of the metropolitan rapid transit authority in the |
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district. The district may not adopt a tax rate under this |
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subchapter that results in the reduction of the tax rate of the |
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metropolitan rapid transit authority to zero. |
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(d) After an election described by Subsection (c) at which |
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the tax rate of the metropolitan rapid transit authority is |
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decreased, the metropolitan rapid transit authority may designate |
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the territory of the authority in the district as a subregion in |
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which the authority provides services according to the proportion |
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of sales and use tax revenue collected by the authority in the |
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subregion compared to revenue collected in the rest of the |
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territory of the authority. |
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(e) The rate of the sales and use tax imposed by the |
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metropolitan rapid transit authority in the district is increased |
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without further action of the board of the authority, the voters of |
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the authority, or the district on the date on which the tax imposed |
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by the district under this subchapter is decreased or expires, but |
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only to the extent that: |
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(1) any tax imposed by the authority was reduced under |
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this section when the tax imposed by the district was adopted or |
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increased; and |
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(2) the increased rate complies with other law |
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applicable to the authority's tax rate. |
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Sec. 3905.255. NOTIFICATION OF RATE CHANGE. The board |
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shall notify the comptroller of any changes made to the tax rate |
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under this subchapter 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. 3905.256. USE OF REVENUE. Revenue from the sales and |
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use tax imposed under this subchapter 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. 3905.257. ABOLITION OF TAX. (a) Except as provided by |
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Subsection (b), the board may abolish the tax imposed under this |
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subchapter without an election. |
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(b) The board may not abolish the tax imposed under this |
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subchapter if the district has any outstanding debt or obligation |
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secured by the tax, and repayment of the debt or obligation would be |
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impaired by the abolition of the tax. |
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(c) If the board abolishes the tax, the board shall notify |
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the comptroller of that action in the same manner the municipal |
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secretary provides notice to the comptroller under Section |
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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 3905.252 before the district may subsequently impose |
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the tax. |
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SECTION 3. (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, |
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lieutenant governor, and speaker of the house of representatives |
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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 have been |
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fulfilled and accomplished. |
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SECTION 4. 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, 2019. |
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