Law:Title 12. Planning And Development. Subtitle B. County Planning And Development from Chapter 387. County Assistance District (Texas)

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Subtitle B. County Planning And Development

Contents

Chapter 387. County Assistance District

Section  387.001.  Definition.

In this chapter, "district" means a county assistance district created under this chapter.

Added by Acts 1999, 76th Leg., ch. 1283, Sec. 1, eff. June 18, 1999. Renumbered from Local Government Code Sec. 384.001 by Acts 2003, 78th Leg., ch. 1275, Sec. 2(110), eff. Sept. 1, 2003.



Section  387.003.  Creation And Functions Of District.

(a) The commissioners court of the county may call an election on the question of creating a county assistance district under this chapter to perform the following functions in the district:

(1)  the construction, maintenance, or improvement of roads or highways;

(2)  the provision of law enforcement and detention services;

(3)  the maintenance or improvement of libraries, museums, parks, or other recreational facilities;

(4)  the provision of services that benefit the public health or welfare, including the provision of firefighting and fire prevention services; or

(5)  the promotion of economic development and tourism.

(b)  The order calling the election must:

(1)  define the boundaries of the district to include any portion of the county in which the combined tax rate of all local sales and use taxes imposed, including the rate to be imposed by the district if approved at the election, would not exceed two percent; and

(2)  call for the election to be held within those boundaries.

(b-1)  If the proposed district includes any territory of a municipality, the commissioners court shall send notice by certified mail to the governing body of the municipality of the commissioners court's intent to create the district.  If the municipality has created a development corporation under Chapter 504 or 505, the commissioners court shall also send the notice to the board of directors of the corporation.  The commissioners court must send the notice not later than the 60th day before the date the commissioners court orders the election.  The governing body of the municipality may exclude the territory of the municipality from the proposed district by sending notice by certified mail to the commissioners court of the governing body's desire to exclude the municipal territory from the district.  The governing body must send the notice not later than the 45th day after the date the governing body receives notice from the commissioners court under this subsection.  The territory of a municipality that is excluded under this subsection may subsequently be included in the district in an election held under Subsection (f) with the consent of the municipality.

(c)  The ballot at the election must be printed to permit voting for or against the proposition: "Authorizing the creation of the ____ County Assistance District (insert name of district) and the imposition of a sales and use tax at the rate of ____ of one percent (insert one-eighth, one-fourth, three-eighths, or one-half, as appropriate) for the purpose of financing the operations of the district."

(d)  The district is created if a majority of the votes received at the election favor the creation of the district.

(e)  If a majority of the votes received at the election are against the creation of the district, another election on the question of creating a county assistance district may not be held in the county before the first anniversary of the most recent election concerning the creation of a district.

(f)  The commissioners court may call an election to be held in an area of the county that is not located in a district created under this section to determine whether the area should be included in the district and whether the district's sales and use tax should be imposed in the area.  An election may not be held in an area in which the combined tax rate of all local sales and use taxes imposed, including the rate to be imposed by the district if approved at the election, would exceed two percent.

(g)  The area in which an election is held under Subsection (f) is included in the district and the sales and use tax is imposed if a majority of the votes received at the election favor inclusion in the district and imposition of the sales and use tax.

(h)  If more than one election to authorize a local sales and use tax is held on the same day in the area of a proposed district or an area proposed to be added to a district and if the resulting approval by the voters would cause the imposition of a local sales and use tax in any area to exceed two percent, only a tax authorized at an election under this section may be imposed.

Added by Acts 1999, 76th Leg., ch. 1283, Sec. 1, eff. June 18, 1999. Renumbered from Local Government Code Sec. 384.003 by Acts 2003, 78th Leg., ch. 1275, Sec. 2(110), eff. Sept. 1, 2003.

Amended by:

Acts 2005, 79th Leg., Ch. 1252, Sec. 2, eff. June 18, 2005.

Acts 2007, 80th Leg., R.S., Ch. 685, Sec. 2, eff. June 15, 2007.

Acts 2009, 81st Leg., R.S., Ch. 87, Sec. 15.010, eff. September 1, 2009.



Section  387.004.  Political Subdivision.

A district is a political subdivision of this state.

Added by Acts 1999, 76th Leg., ch. 1283, Sec. 1, eff. June 18, 1999. Renumbered from Local Government Code Sec. 384.004 by Acts 2003, 78th Leg., ch. 1275, Sec. 2(110), eff. Sept. 1, 2003.



Section  387.005.  Governing Body.

(a) The commissioners court of the county in which the district is created is the governing body of the district.

(b)  A member of the commissioners court is not entitled to compensation for service on the governing body of the district but is entitled to reimbursement for actual and necessary expenses.

Added by Acts 1999, 76th Leg., ch. 1283, Sec. 1, eff. June 18, 1999. Renumbered from Local Government Code Sec. 384.005 by Acts 2003, 78th Leg., ch. 1275, Sec. 2(110), eff. Sept. 1, 2003.



Section  387.006.  General Powers Of District.

(a) A district may:

(1)  perform any act necessary to the full exercise of the district's functions;

(2)  accept a grant or loan from:

(A)  the United States;

(B)  an agency or political subdivision of this state; or

(C)  a public or private person;

(3)  acquire, sell, lease, convey, or otherwise dispose of property or an interest in property under terms determined by the district;

(4)  employ necessary personnel; and

(5)  adopt rules to govern the operation of the district and its employees and property.

(b)  A district may contract with a public or private person to perform any act the district is authorized to perform under this chapter.

(c)  A district may not levy an ad valorem tax.

Added by Acts 1999, 76th Leg., ch. 1283, Sec. 1, eff. June 18, 1999. Renumbered from Local Government Code Sec. 384.006 by Acts 2003, 78th Leg., ch. 1275, Sec. 2(110), eff. Sept. 1, 2003.



Section  387.007.  Sales And Use Tax. (a)

A district by order may impose a sales and use tax under this chapter to finance the operations of the district only if the tax is approved at an election held under Section 387.003.

(b)  A district may not adopt a sales and use tax under this chapter if the adoption of the tax would result in a combined tax rate of all local sales and use taxes of more than two percent in any location in the district.

Added by Acts 1999, 76th Leg., ch. 1283, Sec. 1, eff. June 18, 1999. Renumbered from Local Government Code Sec. 384.007 and amended by Acts 2003, 78th Leg., ch. 1275, Sec. 2(110), 3(36), eff. Sept. 1, 2003.



Section  387.008.  Tax Code Applicable.

(a) Chapter 323, Tax Code, governs the imposition, computation, administration, collection, and remittance of a tax authorized under this chapter except as inconsistent with this chapter.

(b)  Section 323.101(b), Tax Code, does not apply to a tax authorized by this chapter.

Added by Acts 1999, 76th Leg., ch. 1283, Sec. 1, eff. June 18, 1999. Renumbered from Local Government Code Sec. 384.008 by Acts 2003, 78th Leg., ch. 1275, Sec. 2(110), eff. Sept. 1, 2003.



Section  387.009.  Tax Rate.

The rate of a tax adopted under this chapter must be one-eighth, one-fourth, three-eighths, or one-half of one percent.

Added by Acts 1999, 76th Leg., ch. 1283, Sec. 1, eff. June 18, 1999. Renumbered from Local Government Code Sec. 384.009 by Acts 2003, 78th Leg., ch. 1275, Sec. 2(110), eff. Sept. 1, 2003.



Section  387.010.  Repeal Or Rate Change.

(a) A district that has adopted a sales and use tax under this chapter may, by order and subject to Section 387.007(b), change the rate of the tax or repeal the tax if the change or repeal is approved by a majority of the votes received in the district at an election held for that purpose.

(b)  The tax may be changed under Subsection (a) in one or more increments of one-eighth of one percent to a maximum of one-half of one percent.

(c)  The ballot for an election to change the tax shall be printed to permit voting for or against the proposition: "The change of a sales and use tax for the ____ County Assistance District (insert name of district) from the rate of ____ of one percent (insert one-fourth, three-eighths, or one-half, as appropriate) to the rate of ____ of one percent (insert one-fourth, three-eighths, or one-half, as appropriate)."

(d)  The ballot for the election to repeal the tax shall be printed to permit voting for or against the proposition: "The repeal of the sales and use tax for financing the __________ County Assistance District (insert name of district)."

Added by Acts 1999, 76th Leg., ch. 1283, Sec. 1, eff. June 18, 1999. Renumbered from Local Government Code Sec. 384.010 and amended by Acts 2003, 78th Leg., ch. 1275, Sec. 2(110), 3(37), eff. Sept. 1, 2003.



Section  387.011.  Imposition Of Tax.

(a) If the district adopts the tax, a tax is imposed on the receipts from the sale at retail of taxable items in the district at the rate approved at the election.

(b)  There is also imposed an excise tax on the use, storage, or other consumption in the district of tangible personal property purchased, leased, or rented from a retailer during the period that the tax is effective in the district. The rate of the excise tax is the same as the rate of the sales tax portion of the tax and is applied to the sale price of the tangible personal property.

Added by Acts 1999, 76th Leg., ch. 1283, Sec. 1, eff. June 18, 1999. Renumbered from Local Government Code Sec. 384.011 by Acts 2003, 78th Leg., ch. 1275, Sec. 2(110), eff. Sept. 1, 2003.



Section  387.012.  Effective Date Of Tax.

The adoption of the tax, the change of the tax rate, or the repeal of the tax takes effect on the first day of the first calendar quarter occurring after the expiration of the first complete quarter occurring after the date the comptroller receives a notice of the results of the election adopting, changing, or repealing the tax.

Added by Acts 1999, 76th Leg., ch. 1283, Sec. 1, eff. June 18, 1999. Renumbered from Local Government Code Sec. 384.012 by Acts 2003, 78th Leg., ch. 1275, Sec. 2(110), eff. Sept. 1, 2003.


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