Bill Text: TX SB2210 | 2021-2022 | 87th Legislature | Introduced
Bill Title: Relating to the creation of the Lancaster Logistics District; providing authority to issue bonds; providing authority to impose assessments, fees, and taxes.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (N/A - Dead) 2021-05-10 - No action taken in committee [SB2210 Detail]
Download: Texas-2021-SB2210-Introduced.html
87R9792 CXP-D | ||
By: West | S.B. No. 2210 |
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relating to the creation of the Lancaster Logistics District; | ||
providing authority to issue bonds; providing authority to impose | ||
assessments, fees, and taxes. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Subtitle C, Title 4, Special District Local Laws | ||
Code, is amended by adding Chapter 3907 to read as follows: | ||
CHAPTER 3907. LANCASTER LOGISTICS DISTRICT | ||
SUBCHAPTER A. GENERAL PROVISIONS | ||
Sec. 3907.0101. DEFINITIONS. In this chapter: | ||
(1) "Board" means the district's board of directors. | ||
(2) "City" means the City of Lancaster, Texas. | ||
(3) "County" means Dallas County, Texas. | ||
(4) "Director" means a board member. | ||
(5) "District" means the Lancaster Logistics | ||
District. | ||
Sec. 3907.0102. NATURE OF DISTRICT. The Lancaster | ||
Logistics District is a special district created under Sections 52 | ||
and 52-a, Article III, and Section 59, Article XVI, Texas | ||
Constitution. | ||
Sec. 3907.0103. PURPOSE; DECLARATION OF INTENT. (a) The | ||
creation of the district is essential to accomplish the purposes of | ||
Sections 52 and 52-a, Article III, and Section 59, Article XVI, | ||
Texas Constitution, and other public purposes stated in this | ||
chapter. By creating the district and in authorizing the city, and | ||
other political subdivisions to contract with the district, the | ||
legislature has established a program to accomplish the public | ||
purposes set out in Section 52-a, Article III, Texas Constitution. | ||
(b) The creation of the district is necessary to promote, | ||
develop, encourage, and maintain employment, commerce, | ||
transportation, housing, tourism, recreation, the arts, | ||
entertainment, economic development, safety, and the public | ||
welfare in the district. | ||
(c) This chapter and the creation of the district may not be | ||
interpreted to relieve the city or county from providing the level | ||
of services provided as of the effective date of the Act enacting | ||
this chapter to the area in the district. The district is created | ||
to supplement and not to supplant city or county services provided | ||
in the district. | ||
Sec. 3907.0104. FINDINGS OF BENEFIT AND PUBLIC PURPOSE. | ||
(a) The district is created to serve a public use and benefit. | ||
(b) All land and other property included in the district | ||
will benefit from the improvements and services to be provided by | ||
the district under powers conferred by Sections 52 and 52-a, | ||
Article III, and Section 59, Article XVI, Texas Constitution, and | ||
other powers granted under this chapter. | ||
(c) The district is created to accomplish the purposes of a | ||
municipal management district and a county development district as | ||
provided by general law and Sections 52 and 52-a, Article III, and | ||
Section 59, Article XVI, Texas Constitution. | ||
(d) The creation of the district is in the public interest | ||
and is essential to further the public purposes of: | ||
(1) developing and diversifying the economy of the | ||
state; | ||
(2) eliminating unemployment and underemployment; and | ||
(3) developing or expanding transportation and | ||
commerce. | ||
(e) The district will: | ||
(1) promote the health, safety, and general welfare of | ||
residents, employers, potential employees, employees, visitors, | ||
and consumers in the district, and of the public; | ||
(2) provide needed funding for the district to | ||
preserve, maintain, and enhance the economic health and vitality of | ||
the district territory as a community and business center; and | ||
(3) promote the health, safety, welfare, and enjoyment | ||
of the public by: | ||
(A) improving, landscaping, and developing | ||
certain areas in or adjacent to the district; and | ||
(B) providing public services and facilities in | ||
or adjacent to the district that are necessary for the restoration, | ||
preservation, and enhancement of scenic beauty. | ||
(f) Pedestrian ways along or across a street, whether at | ||
grade or above or below the surface, and street lighting, street | ||
landscaping, parking, and street art objects are parts of and | ||
necessary components of a street and are considered to be a street | ||
or road improvement. | ||
Sec. 3907.0105. DISTRICT TERRITORY. (a) The district is | ||
composed of the territory described by Section 2 of the Act enacting | ||
this chapter. | ||
(b) The boundaries and field notes of the district contained | ||
in Section 2 of the Act enacting this chapter form a closure. A | ||
mistake in the field notes or in copying the field notes in the | ||
legislative process does not affect the district's: | ||
(1) organization, existence, or validity; | ||
(2) right to borrow money or issue any type of bonds or | ||
other obligations described by this chapter for a purpose for which | ||
the district is created or to pay the principal of and interest on | ||
the bonds or other obligations; | ||
(3) right to impose or collect an assessment or | ||
collect other revenue; | ||
(4) legality or operation; or | ||
(5) right to contract. | ||
Sec. 3907.0106. ELIGIBILITY FOR INCLUSION IN SPECIAL ZONES. | ||
(a) All or any part of the area of the district is eligible to be | ||
included in: | ||
(1) a tax increment reinvestment zone created under | ||
Chapter 311, Tax Code; | ||
(2) a tax abatement reinvestment zone created under | ||
Chapter 312, Tax Code; | ||
(3) an enterprise zone created under Chapter 2303, | ||
Government Code; or | ||
(4) an industrial district created under Chapter 42, | ||
Local Government Code. | ||
(b) If the city or county creates a tax increment | ||
reinvestment zone described by Subsection (a), the city or county | ||
and the board of directors of the zone, by contract with the | ||
district, may grant money deposited in the tax increment fund to the | ||
district to be used by the district for: | ||
(1) the purposes permitted for money granted to a | ||
corporation under Section 380.001(a), Local Government Code; | ||
(2) any other district purpose, including the right to | ||
pledge the money as security for any bonds or other obligations | ||
issued by the district under this chapter; and | ||
(3) funding services provided by the city to the area | ||
in the district. | ||
Sec. 3907.0107. APPLICABILITY OF MUNICIPAL MANAGEMENT | ||
DISTRICTS LAW. Except as otherwise provided by this chapter, | ||
Chapter 375, Local Government Code, applies to the district. | ||
Sec. 3907.0108. CONSTRUCTION OF CHAPTER. This chapter | ||
shall be liberally construed in conformity with the findings and | ||
purposes stated in this chapter. | ||
SUBCHAPTER B. BOARD OF DIRECTORS | ||
Sec. 3907.0201. GOVERNING BODY; TERMS. (a) The district is | ||
governed by a board of seven directors. | ||
(b) Directors serve staggered four-year terms, with three | ||
or four directors' terms expiring June 1 of each odd-numbered year. | ||
Sec. 3907.0202. APPOINTMENT OF VOTING DIRECTORS. (a) The | ||
mayor and other members of the governing body of the city shall | ||
appoint as voting directors seven persons holding the following | ||
positions: | ||
(1) the mayor of the city; | ||
(2) two members of the city's city council; | ||
(3) the city's city manager; | ||
(4) the city's finance director; | ||
(5) the city's economic development director; and | ||
(6) director of a Type B economic development | ||
corporation authorized by the city. | ||
(b) A person is appointed if a majority of the members of the | ||
governing body, including the mayor, vote to appoint that person. | ||
(c) Notwithstanding Section 3907.0201, if a person | ||
discontinues serving in a position described by Subsection (a) | ||
before the expiration of the person's term, the person's term | ||
expires immediately and the mayor and other members of the | ||
governing body of the city shall appoint a replacement in | ||
accordance with that subsection. | ||
Sec. 3907.0203. NONVOTING DIRECTORS. The board may appoint | ||
nonvoting directors to serve at the pleasure of the voting | ||
directors. | ||
Sec. 3907.0204. QUORUM. For purposes of determining the | ||
requirements for a quorum of the board, the following are not | ||
counted: | ||
(1) a board position vacant for any reason, including | ||
death, resignation, or disqualification; | ||
(2) a director who is abstaining from participation in | ||
a vote because of a conflict of interest; or | ||
(3) a nonvoting director. | ||
Sec. 3907.0205. COMPENSATION. A director is not entitled | ||
to receive fees of office. | ||
SUBCHAPTER C. POWERS AND DUTIES | ||
Sec. 3907.0301. GENERAL POWERS AND DUTIES. The district | ||
has the powers and duties necessary to accomplish the purposes for | ||
which the district is created. | ||
Sec. 3907.0302. DEVELOPMENT CORPORATION POWERS. The | ||
district, using money available to the district, may exercise the | ||
powers given to a development corporation under Chapter 505, Local | ||
Government Code, including the power to own, operate, acquire, | ||
construct, lease, improve, or maintain a project under that | ||
chapter. | ||
Sec. 3907.0303. NONPROFIT CORPORATION. (a) The board by | ||
resolution may authorize the creation of a nonprofit corporation to | ||
assist and act for the district in implementing a project or | ||
providing a service authorized by this chapter. | ||
(b) The nonprofit corporation: | ||
(1) has each power of and is considered to be a local | ||
government corporation created under Subchapter D, Chapter 431, | ||
Transportation Code; and | ||
(2) may implement any project and provide any service | ||
authorized by this chapter. | ||
(c) The board shall appoint the board of directors of the | ||
nonprofit corporation. The board of directors of the nonprofit | ||
corporation shall serve in the same manner as the board of directors | ||
of a local government corporation created under Subchapter D, | ||
Chapter 431, Transportation Code, except that a board member is not | ||
required to reside in the district. | ||
Sec. 3907.0304. AGREEMENTS; GRANTS. (a) As provided by | ||
Chapter 375, Local Government Code, the district may make an | ||
agreement with or accept a gift, grant, or loan from any person. | ||
(b) The implementation of a project is a governmental | ||
function or service for the purposes of Chapter 791, Government | ||
Code. | ||
Sec. 3907.0305. LAW ENFORCEMENT SERVICES. To protect the | ||
public interest, the district may contract with a qualified party, | ||
including the city or county, to provide law enforcement services | ||
in the district for a fee. | ||
Sec. 3907.0306. MEMBERSHIP IN CHARITABLE ORGANIZATIONS. | ||
The district may join and pay dues to a charitable or nonprofit | ||
organization that performs a service or provides an activity | ||
consistent with the furtherance of a district purpose. | ||
Sec. 3907.0307. ECONOMIC DEVELOPMENT PROGRAMS. (a) The | ||
district may engage in activities that accomplish the economic | ||
development purposes of the district. | ||
(b) The district may establish and provide for the | ||
administration of one or more programs to promote state or local | ||
economic development and to stimulate business and commercial | ||
activity in the district, including programs to: | ||
(1) make loans and grants of public money; and | ||
(2) provide district personnel and services. | ||
(c) The district may create economic development programs | ||
and exercise the economic development powers provided to | ||
municipalities by: | ||
(1) Chapter 380, Local Government Code; and | ||
(2) Subchapter A, Chapter 1509, Government Code. | ||
Sec. 3907.0308. ELIGIBILITY FOR CERTAIN GRANTS. | ||
Notwithstanding any other law, a retailer that has registered with | ||
the district for eligible incentive programs is eligible to receive | ||
a grant under the Texas Enterprise Fund program established under | ||
Subchapter E, Chapter 481, Government Code, for a purpose specified | ||
by Section 481.078 of that code. A rule applicable to the retailer | ||
that requires the retailer to pay a certain wage to be eligible to | ||
receive a grant under that section may not require a wage that | ||
exceeds 75 percent of the prevailing wage of other eligible | ||
retailers in the county. | ||
Sec. 3907.0309. NO EMINENT DOMAIN POWER. The district may | ||
not exercise the power of eminent domain. | ||
Sec. 3907.0310. PARKING FACILITIES. (a) The district may | ||
acquire, lease as lessor or lessee, construct, develop, own, | ||
operate, and maintain parking facilities or a system of parking | ||
facilities, including lots, garages, parking terminals, or other | ||
structures or accommodations for parking motor vehicles off the | ||
streets and related appurtenances. | ||
(b) The district's parking facilities serve the public | ||
purposes of the district and are owned, used, and held for a public | ||
purpose even if leased or operated by a private entity for a term of | ||
years. | ||
(c) The district's parking facilities are parts of and | ||
necessary components of a street and are considered to be a street | ||
or road improvement. | ||
(d) The development and operation of the district's parking | ||
facilities may be considered an economic development program. | ||
Sec. 3907.0311. CONSERVATION AND RECLAMATION DISTRICT | ||
POWERS. The district has the powers provided by the general laws | ||
relating to conservation and reclamation districts created under | ||
Section 59, Article XVI, Texas Constitution, including Chapters 49 | ||
and 54, Water Code. | ||
Sec. 3907.0312. ROAD DISTRICT POWERS. The district has the | ||
powers provided by the general laws relating to road districts and | ||
road utility districts created under Section 52(b), Article III, | ||
Texas Constitution, including Chapter 441, Transportation Code. | ||
Sec. 3907.0313. PUBLIC IMPROVEMENT DISTRICT POWERS. The | ||
district has the powers provided by Chapter 372, Local Government | ||
Code, to a municipality or county. | ||
Sec. 3907.0314. CONTRACT POWERS. The district may contract | ||
with a governmental or private entity, on terms determined by the | ||
board, to carry out a power or duty authorized by this chapter or to | ||
accomplish a purpose for which the district is created. | ||
Sec. 3907.0315. MUNICIPAL DEVELOPMENT DISTRICT POWERS. The | ||
district may exercise the powers given to a municipal development | ||
district under Chapter 377, Local Government Code, including the | ||
power to own, operate, acquire, construct, lease, improve, or | ||
maintain a project described by that chapter. | ||
SUBCHAPTER D. IMPROVEMENT PROJECTS AND SERVICES | ||
Sec. 3907.0401. IMPROVEMENT PROJECTS AND SERVICES. The | ||
district may provide, design, construct, acquire, improve, | ||
relocate, operate, maintain, or finance an improvement project or | ||
service, including tourism and visitor facilities, using any money | ||
available to the district, or contract with a governmental or | ||
private entity and reimburse that entity for the provision, design, | ||
construction, acquisition, improvement, relocation, operation, | ||
maintenance, or financing of an improvement project, service, or | ||
cost, for the provision of credit enhancement, or for any cost of | ||
operating or maintaining the district or the issuance of district | ||
obligations authorized under this chapter, Chapter 372, 375, or | ||
377, Local Government Code, or Chapter 49 or 54, Water Code. | ||
Sec. 3907.0402. LOCATION OF IMPROVEMENT PROJECT. An | ||
improvement project may be inside or outside the district. | ||
Sec. 3907.0403. IMPROVEMENT PROJECT AND SERVICE IN | ||
DEFINABLE AREAS. The district may undertake an improvement project | ||
or service that confers a special benefit on one or more definable | ||
areas in the district that share a common characteristic or use and | ||
levy and collect a special assessment on benefited property in the | ||
district in accordance with: | ||
(1) Chapter 372, Local Government Code; or | ||
(2) Chapter 375, Local Government Code. | ||
SUBCHAPTER E. GENERAL FINANCIAL PROVISIONS; ASSESSMENTS | ||
Sec. 3907.0501. MONEY USED FOR IMPROVEMENTS, SERVICES, OR | ||
OTHER EXPENSES. (a) The district may undertake and provide an | ||
improvement project or service authorized by this chapter using any | ||
money available to the district. | ||
(b) The district may provide or secure the payment or | ||
repayment of any cost or expense related to the establishment, | ||
administration, and operation of the district and the district's | ||
costs or share of the costs of a district contractual obligation or | ||
debt through: | ||
(1) a lease, installment purchase contract, or other | ||
agreement with any person; or | ||
(2) the imposition of taxes, user fees, concessions, | ||
rentals, or other revenue or resources of the district. | ||
Sec. 3907.0502. BORROWING MONEY; OBLIGATIONS. (a) The | ||
district may borrow money for a district purpose, including the | ||
acquisition or construction of improvement projects authorized by | ||
this chapter and the reimbursement of a person who develops or owns | ||
an improvement project authorized by this chapter, without holding | ||
an election by issuing bonds, notes, time warrants, credit | ||
agreements, or other obligations, or by entering into a contract or | ||
other agreement payable wholly or partly from an assessment, a | ||
contract payment, a grant, revenue from a zone created under | ||
Chapter 311 or 312, Tax Code, sales and use taxes, hotel occupancy | ||
taxes, other district revenue, or a combination of these sources. | ||
(b) An obligation described by Subsection (a): | ||
(1) may bear interest at a rate determined by the | ||
board; and | ||
(2) may include a term or condition as determined by | ||
the board. | ||
Sec. 3907.0503. ASSESSMENTS. (a) Except as provided by | ||
Subsection (b), the district may impose an assessment on property | ||
in the district, regardless of whether the property is contiguous, | ||
to pay for an obligation described by Section 3907.0502 or for an | ||
improvement project authorized under Section 3907.0401 in the | ||
manner provided for: | ||
(1) a district under Subchapter A, E, or F, Chapter | ||
375, Local Government Code; or | ||
(2) a municipality or county under Subchapter A, | ||
Chapter 372, Local Government Code. | ||
(b) The district may: | ||
(1) adopt procedures for the collection of assessments | ||
under this chapter that are consistent with the procedures for the | ||
collection of a hotel occupancy tax under Chapter 351, Tax Code; and | ||
(2) pursue remedies for the failure to pay an | ||
assessment under this chapter that are available for failure to pay | ||
a hotel occupancy tax under Chapter 351, Tax Code. | ||
(c) The district may not impose an assessment on a | ||
municipality, county, or other political subdivision. | ||
Sec. 3907.0504. RESIDENTIAL PROPERTY NOT EXEMPT. Section | ||
375.161, Local Government Code, does not apply to the district. | ||
Sec. 3907.0505. IMPACT FEES; EXEMPTION. (a) The district | ||
may impose an impact fee on property in the district, including an | ||
impact fee on residential property, according to the benefit | ||
received by the property. | ||
(b) An impact fee for residential property must be for the | ||
limited purpose of providing capital funding for: | ||
(1) public water and wastewater facilities; | ||
(2) drainage and storm water facilities; and | ||
(3) streets and alleys. | ||
(c) The district may not impose an impact fee on the | ||
property, including equipment and facilities, of a public utility | ||
provider or a cable operator as defined by 47 U.S.C. Section 522. | ||
Sec. 3907.0506. RATES, FEES, AND CHARGES. The district may | ||
establish, revise, repeal, enforce, and collect rates, fees, and | ||
charges for the enjoyment, sale, rental, or other use of: | ||
(1) an improvement project; | ||
(2) a product resulting from an improvement project; | ||
or | ||
(3) another district facility, service, or property. | ||
Sec. 3907.0507. PUBLIC SERVICE USER CHARGES. (a) The | ||
district may establish user charges related to various public | ||
services, including: | ||
(1) the collection and treatment of wastewater; | ||
(2) the operation of storm water facilities, including | ||
the regulation of storm water for the protection of water quality in | ||
the district; or | ||
(3) the provision of septic tank maintenance services | ||
inside and outside the district. | ||
(b) The district may establish a user charge for the | ||
provision of road improvements to be charged only to vehicles other | ||
than passenger cars as that term is defined by Section 541.201, | ||
Transportation Code. | ||
Sec. 3907.0508. COSTS FOR IMPROVEMENT PROJECTS. The | ||
district may undertake separately or jointly with other persons all | ||
or part of the cost of an improvement project, including an | ||
improvement project: | ||
(1) for improving, enhancing, and supporting public | ||
safety and security, fire protection and emergency medical | ||
services, and law enforcement in or adjacent to the district; | ||
(2) for improving, enhancing, providing, or | ||
supporting tourism, recreation, housing, the arts, entertainment, | ||
or economic development; or | ||
(3) that confers a general benefit on the entire | ||
district or a special benefit on a definable part of the district. | ||
Sec. 3907.0509. TAX ABATEMENT. The district may enter into | ||
a tax abatement agreement in accordance with the general laws of | ||
this state authorizing and applicable to a tax abatement agreement | ||
by a municipality. | ||
SUBCHAPTER F. TAXES AND BONDS | ||
Sec. 3907.0601. CONSENT OF CITY REQUIRED. The district may | ||
not issue a bond until the city by ordinance or resolution has | ||
consented to the issuance of the bond. | ||
Sec. 3907.0602. ELECTIONS REGARDING TAXES OR BONDS. (a) | ||
The district may issue, without an election, bonds and other | ||
obligations secured by assessments, contract payments, sales and | ||
use taxes, hotel occupancy taxes, or any other revenue from any | ||
source other than ad valorem taxes. | ||
(b) The district must hold an election in the manner | ||
provided by Chapters 49 and 54, Water Code, to obtain voter approval | ||
before the district may impose an ad valorem tax or issue bonds | ||
payable from ad valorem taxes. | ||
(c) The district may not issue bonds payable from ad valorem | ||
taxes to finance a road project unless the issuance is approved by a | ||
vote of a two-thirds majority of the district voters voting at an | ||
election held for that purpose. | ||
Sec. 3907.0603. OPERATION AND MAINTENANCE TAX. (a) If | ||
authorized by a majority of the district voters voting at an | ||
election held under Section 3907.0602, the district may impose an | ||
operation and maintenance tax on taxable property in the district | ||
in accordance with Section 49.107, Water Code. | ||
(b) The board shall determine the tax rate. The rate may not | ||
exceed the rate approved at the election. | ||
(c) Notwithstanding Subsection (a), Section 49.107(f), | ||
Water Code, does not apply to the district. | ||
Sec. 3907.0604. CONTRACT TAXES. (a) In accordance with | ||
Section 49.108, Water Code, the district may impose a tax other than | ||
an operation and maintenance tax and use the revenue derived from | ||
the tax to make payments under a contract after the provisions of | ||
the contract have been approved by a majority of the district voters | ||
voting at an election held for that purpose. | ||
(b) A contract approved by the district voters may contain a | ||
provision stating that the contract may be modified or amended by | ||
the board without further voter approval. | ||
Sec. 3907.0605. TAXES FOR BONDS AND OTHER OBLIGATIONS. At | ||
the time bonds or other obligations payable wholly or partly from ad | ||
valorem taxes are issued: | ||
(1) the board shall impose a continuing direct annual | ||
ad valorem tax, without limit as to rate or amount, for each year | ||
that all or part of the bonds are outstanding; and | ||
(2) the district annually shall impose an ad valorem | ||
tax on all taxable property in the district in an amount sufficient | ||
to: | ||
(A) pay the interest on the bonds or other | ||
obligations as the interest becomes due; | ||
(B) create a sinking fund for the payment of the | ||
principal of the bonds or other obligations when due or the | ||
redemption price at any earlier required redemption date; and | ||
(C) pay the expenses of imposing the taxes. | ||
SUBCHAPTER G. SALES AND USE TAX | ||
Sec. 3907.0701. MEANINGS OF WORDS AND PHRASES. A word or | ||
phrase used in this subchapter that is defined by Chapter 151 or | ||
321, Tax Code, has the meaning assigned by Chapter 151 or 321, Tax | ||
Code, except to the extent inconsistent with Section 3907.0702(c). | ||
Sec. 3907.0702. APPLICABILITY OF CERTAIN TAX CODE | ||
PROVISIONS. (a) The provisions of Subchapters C, D, E, and F, | ||
Chapter 321, Tax Code, relating to municipal sales and use taxes | ||
apply to the application, collection, and administration of a sales | ||
and use tax imposed under this subchapter to the extent consistent | ||
with this chapter, as if references in Chapter 321, Tax Code, to a | ||
municipality referred to the district and references to a governing | ||
body of a municipality referred to the board. | ||
(b) Sections 321.401-321.404 and 321.506, Tax Code, do not | ||
apply to a tax imposed under this subchapter. | ||
(c) Notwithstanding any other law, a location maintained in | ||
the district by a retailer that has registered with the district for | ||
eligible incentive programs is considered to be a place of business | ||
of the retailer for all purposes under Chapter 321, Tax Code. | ||
Sec. 3907.0703. AUTHORIZATION; ELECTION. (a) The district | ||
may adopt, increase, reduce, or repeal the sales and use tax | ||
authorized by this subchapter at an election in which a majority of | ||
the voters of the district voting in the election approve the | ||
adoption, increase, reduction, or repeal of the tax, as | ||
applicable. | ||
(b) The board by order shall call an election to adopt a | ||
sales and use tax, and may call a subsequent election to increase, | ||
reduce, or repeal the tax. The election shall be held on the first | ||
authorized uniform election date that occurs after the time | ||
required by Section 3.005, Election Code. | ||
(c) The district shall provide notice of the election and | ||
shall hold the election in the manner prescribed by Chapter 54, | ||
Water Code, for bond elections for municipal utility districts. | ||
(d) The ballots shall be printed to provide for voting for | ||
or against the following appropriate proposition: | ||
(1) "Adoption of a ___ percent district sales and use | ||
tax in the district"; | ||
(2) "Increase of the district sales and use tax in the | ||
district from ___ percent to ___ percent"; | ||
(3) "Reduction of the district sales and use tax in the | ||
district from ___ percent to ___ percent"; or | ||
(4) "Repeal of the district sales and use tax in the | ||
district." | ||
Sec. 3907.0704. EFFECTIVE DATE OF TAX. A tax imposed under | ||
this subchapter or the repeal or reduction of a tax under this | ||
subchapter takes effect on the first day of the first calendar | ||
quarter that occurs after the date the comptroller receives the | ||
copy of the resolution as required by Section 321.405(b), Tax Code. | ||
Sec. 3907.0705. SALES AND USE TAX RATE. (a) On adoption or | ||
increase of the tax authorized by this subchapter, there is imposed | ||
a tax at the rate approved at the election held under Section | ||
3907.0703 on the receipts from the sale at retail of taxable items | ||
in the district, and an excise tax on the use, storage, or other | ||
consumption in the district of taxable items purchased, leased, or | ||
rented from a retailer in the district during the period that the | ||
tax is in effect. | ||
(b) 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 sales price of the | ||
taxable item. | ||
(c) The board may not adopt or increase a tax authorized | ||
under this subchapter if the adoption or increase would cause the | ||
combined tax rate of all local sales and use taxes in any location | ||
in the district to exceed two percent. | ||
Sec. 3907.0706. EXAMINATION AND RECEIPT OF INFORMATION. | ||
The district may examine and receive information related to the | ||
imposition of a sales and use tax to the same extent as if the | ||
district were a municipality. | ||
Sec. 3907.0707. ALTERNATIVE METHOD OF IMPOSITION. | ||
Notwithstanding any other provision of this subchapter, the | ||
district may impose the sales and use tax as provided by Subchapter | ||
F, Chapter 383, Local Government Code, instead of as provided by the | ||
other provisions of this subchapter. | ||
SUBCHAPTER H. HOTEL OCCUPANCY TAX | ||
Sec. 3907.0801. DEFINITION. In this subchapter, "hotel" | ||
has the meaning assigned by Section 156.001, Tax Code. | ||
Sec. 3907.0802. APPLICABILITY OF CERTAIN TAX CODE | ||
PROVISIONS. (a) In this subchapter: | ||
(1) a reference in Chapter 351, Tax Code, to a | ||
municipality is a reference to the district; and | ||
(2) a reference in Chapter 351, Tax Code, to the | ||
governing body of a municipality is a reference to the board. | ||
(b) Except as inconsistent with this subchapter, Subchapter | ||
A, Chapter 351, Tax Code, governs a hotel occupancy tax authorized | ||
by this subchapter, including the collection of the tax, subject to | ||
the limitations prescribed by Sections 351.002(b) and (c), Tax | ||
Code. | ||
Sec. 3907.0803. TAX AUTHORIZED; TAX RATE. (a) The district | ||
may impose a hotel occupancy tax for the purposes described by | ||
Section 3907.0805. | ||
(b) The amount of the tax may not exceed seven percent of the | ||
price paid for a room in a hotel. | ||
Sec. 3907.0804. INFORMATION. The district may examine and | ||
receive information related to the imposition of hotel occupancy | ||
taxes to the same extent as if the district were a municipality. | ||
Sec. 3907.0805. USE OF HOTEL OCCUPANCY TAX. The district | ||
may use the proceeds from a hotel occupancy tax imposed under this | ||
subchapter for any of the district's purposes. | ||
SUBCHAPTER I. DISSOLUTION OF DISTRICT | ||
Sec. 3907.0901. DISSOLUTION. (a) Except as provided by | ||
Subsection (b), the board: | ||
(1) may dissolve the district; and | ||
(2) shall dissolve the district on receipt of a | ||
written petition requesting dissolution signed by the owners of 75 | ||
percent of the acreage of real property in the district. | ||
(b) The board may not dissolve the district until the | ||
district's outstanding indebtedness or contractual obligations | ||
have been repaid or discharged. | ||
(c) After the board dissolves the district, the board shall | ||
transfer ownership of all district property and assets to the city. | ||
Sec. 3907.0902. COLLECTION OF ASSESSMENTS AND OTHER | ||
REVENUE. (a) If the dissolved district has bonds or other | ||
obligations outstanding secured by and payable from assessments or | ||
other revenue, other than revenue from ad valorem taxes, the city | ||
shall succeed to the rights and obligations of the district | ||
regarding enforcement and collection of the assessments or other | ||
revenue. | ||
(b) The city shall have and exercise all district powers to | ||
enforce and collect the assessments or other revenue to pay: | ||
(1) the bonds or other obligations when due and | ||
payable according to their terms; or | ||
(2) special revenue or assessment bonds or other | ||
obligations issued by the city to refund the outstanding bonds or | ||
obligations. | ||
Sec. 3907.0903. ASSUMPTION OF ASSETS AND LIABILITIES. (a) | ||
After the city dissolves the district, the city assumes, subject to | ||
the appropriation and availability of funds, the obligations of the | ||
district, including any bonds or other debt payable from | ||
assessments or other district revenue. | ||
(b) If the city dissolves the district, the board shall | ||
transfer ownership of all district property to the city. | ||
SECTION 2. The Lancaster Logistics District initially | ||
includes all the territory contained in the following area: | ||
Point one being X-coordinate 2487319.3499 and Y-coordinate | ||
6922754.9501; point two being X-coordinate 2489976.8360 and | ||
Y-coordinate 6922802.8371; point three being X-coordinate | ||
2489976.5470 and Y-coordinate 6922821.0920; point four coordinate | ||
being X-coordinate 2490900.9402 and Y-coordinate 6923376.5099; | ||
point five coordinate being X-coordinate 2495505.2010 and | ||
Y-coordinate 6922797.4339; point six coordinate being X-coordinate | ||
2495489.8450 and Y-coordinate 6922059.3209; point seven coordinate | ||
being X-coordinate 2495214.5539 and Y-coordinate 6921983.1971; | ||
point eight coordinate being X-coordinate 2496694.2750 and | ||
Y-coordinate 6919496.9609; point nine coordinate being | ||
X-coordinate 2498698.1710 and Y-coordinate 6920689.3210; point | ||
ten coordinate being X-coordinate 2498726.2129 and Y-coordinate | ||
6920634.2001; point eleven coordinate being X-coordinate | ||
2498805.9631 and Y-coordinate 6920500.8519; point twelve | ||
coordinate being X-coordinate 2498796.2469 and Y-coordinate | ||
6920495.1121; point thirteen coordinate being X-coordinate | ||
2498898.7221 and Y-coordinate 6920297.9941; point fourteen | ||
coordinate being X-coordinate 2499954.9900 and Y-coordinate | ||
6918250.7731; point fifteen coordinate being X-coordinate | ||
2500020.1171 and Y-coordinate 6918110.0939; point sixteen | ||
coordinate being X-coordinate 2500080.2210 and Y-coordinate | ||
6917974.0879; point seventeen coordinate being X-coordinate | ||
2501523.9560 and Y-coordinate 6914304.8499; point eighteen | ||
coordinate being X-coordinate 2502404.900 and Y-coordinate | ||
6912498.8971; point nineteen coordinate being X-coordinate | ||
2509785.2731 and Y-coordinate 6912621.3969; point twenty | ||
coordinate being X-coordinate 2509784.7859 and Y-coordinate | ||
6912516.9240; point twenty-one coordinate being X-coordinate | ||
2511570.355 and Y-coordinate 6912541.7871; point twenty-two | ||
coordinate being X-coordinate 2511587.5750 and Y-coordinate | ||
6911573.8750; point twenty-three coordinate being X-coordinate | ||
2512533.9012 and Y-coordinate 6910000.6351; point twenty-four | ||
coordinate being X-coordinate 2512535.9911 and Y-coordinate | ||
6909888.3341; point twenty-five coordinate being X-coordinate | ||
2514614.8242 and Y-coordinate 6909900.3249; point twenty-six | ||
coordinate being X-coordinate 2514667.2709 and Y-coordinate | ||
6907264.8200; point twenty-seven coordinate being X-coordinate | ||
2516211.5549 and Y-coordinate 6907280.1011; point twenty-eight | ||
coordinate being X-coordinate 2516170.0251 and Y-coordinate | ||
6909912.8849; point twenty-nine coordinate being X-coordinate | ||
2516946.5971 and Y-coordinate 6909919.5909; point thirty | ||
coordinate being X-coordinate 2516993.7056 and Y-coordinate | ||
6907258.3197; point thirty-one coordinate being X-coordinate | ||
2516509.1658 and Y-coordinate 6907250.5887; point thirty-two | ||
coordinate being X-coordinate 2516562.6831 and Y-coordinate | ||
6904328.2619; point thirty-three coordinate being X-coordinate | ||
2518941.8539 and Y-coordinate 6904396.1190; point thirty-four | ||
coordinate being X-coordinate 2518942.9661 and Y-coordinate | ||
6904330.5266; point thirty-five coordinate being X-coordinate | ||
2521292.8380 and Y-coordinate 6904353.2700; point thirty-six | ||
coordinate being X-coordinate 2521316.5316 and Y-coordinate | ||
6903392.5640; point thirty-seven coordinate being X-coordinate | ||
2521325.3878 and Y-coordinate 6903318.4772; point thirty-eight | ||
coordinate being X-coordinate 2521356.7041 and Y-coordinate | ||
6901414.3310; point thirty-nine coordinate being X-coordinate | ||
2521314.1169 and Y-coordinate 6901357.4309; point forty coordinate | ||
being X-coordinate 2520845.1837 and Y-coordinate 6901221.6041; | ||
point forty-one coordinate being X-coordinate 2523173.3261 and | ||
Y-coordinate 6897291.2340; point forty-two coordinate being | ||
X-coordinate 2523244.9020 and Y-coordinate 6897194.1689; point | ||
forty-three coordinate being X-coordinate 2524477.9399 and | ||
Y-coordinate 6895996.1168; point forty-four coordinate being | ||
X-coordinate 2524485.6109 and Y-coordinate 6895956.3610; point | ||
forty-five coordinate being X-coordinate 2523167.6889 and | ||
Y-coordinate 6895076.4838; point forty-six coordinate being | ||
X-coordinate 2523003.0869 and Y-coordinate 6894897.7000; point | ||
forty-seven coordinate being X-coordinate 2522594.3801 and | ||
Y-coordinate 6894104.8188; point forty-eight coordinate being | ||
X-coordinate 2522330.1201 and Y-coordinate 6893908.7850; point | ||
forty-nine coordinate being X-coordinate 2522247.3023 and | ||
Y-coordinate 6893900.8585; point fifty coordinate being | ||
X-coordinate 2522298.0339 and Y-coordinate 6893422.8851; point | ||
fifty-one coordinate being X-coordinate 2522299.8639 and | ||
Y-coordinate 6893221.8930; point fifty-two coordinate being | ||
X-coordinate 2522428.7511 and Y-coordinate 6892115.8841; point | ||
fifty-three coordinate being X-coordinate 2522455.3282 and | ||
Y-coordinate 6892072.8300; point fifty-four coordinate being | ||
X-coordinate 2522783.9161 and Y-coordinate 6890942.7621; point | ||
fifty-five coordinate being X-coordinate 2523200.1459 and | ||
Y-coordinate 6889672.9999; point fifty-six coordinate being | ||
X-coordinate 2523291.9161 and Y-coordinate 6889500.2738; point | ||
fifty-seven coordinate being X-coordinate 2523921.1051 and | ||
Y-coordinate 6888507.0298; point fifty-eight coordinate being | ||
X-coordinate 2522118.6710 and Y-coordinate 6887405.6878; point | ||
fifty-nine coordinate being X-coordinate 2520266.7928 and | ||
Y-coordinate 6886458.2150; Follow County Line; point sixty | ||
coordinate being X-coordinate 2508923.9081 and Y-coordinate | ||
6886331.4737; Follow County Line; point sixty-one coordinate being | ||
X-coordinate 2508923.0819 and Y-coordinate 6886389.0478; point | ||
sixty-two coordinate being X-coordinate 2505363.5704 and | ||
Y-coordinate 6886346.2066; point sixty-three coordinate being | ||
X-coordinate 2505341.5829 and Y-coordinate 6887205.9681; point | ||
sixty-four coordinate being X-coordinate 2504421.4269 and | ||
Y-coordinate 6888730.5680; point sixty-five coordinate being | ||
X-coordinate 2504480.8641 and Y-coordinate 6888746.8019; point | ||
sixty-six coordinate being X-coordinate 2505069.5749 and | ||
Y-coordinate 6888754.9298; point sixty-seven coordinate being | ||
X-coordinate 2505053.1891 and Y-coordinate 6889813.4569; point | ||
sixty-eight coordinate being X-coordinate 2506131.2040 and | ||
Y-coordinate 6890461.3828; point sixty-nine coordinate being | ||
X-coordinate 2508565.2680 and Y-coordinate 6890496.5989; point | ||
seventy coordinate being X-coordinate 2508984.1921 and | ||
Y-coordinate 6889922.9849; point seventy-one coordinate being | ||
X-coordinate 2509296.0231 and Y-coordinate 6890161.8850; point | ||
seventy-two coordinate being X-coordinate 2510032.4718 and | ||
Y-coordinate 6889160.5334; point seventy-three coordinate being | ||
X-coordinate 2510906.7689 and Y-coordinate 6889830.2358; point | ||
seventy-four coordinate being X-coordinate 2511682.7841 and | ||
Y-coordinate 6888816.9179; point seventy-five coordinate being | ||
X-coordinate 2511710.0281 and Y-coordinate 6889181.3739; point | ||
seventy-six coordinate being X-coordinate 2511687.6791 and | ||
Y-coordinate 6889793.4288; point seventy-seven coordinate being | ||
X-coordinate 2511699.9025 and Y-coordinate 6889820.6908; point | ||
seventy-eight coordinate being X-coordinate 2512223.6879 and | ||
Y-coordinate 6889858.5061; point seventy-nine coordinate being | ||
X-coordinate 2512275.7101 and Y-coordinate 2512275.7101; point | ||
eighty coordinate being X-coordinate 2512807.7149 and | ||
Y-coordinate 6889018.9339; point eighty-one coordinate being | ||
X-coordinate 2512888.3890 and Y-coordinate 6887628.7730; point | ||
eighty-two coordinate being X-coordinate 2513533.5350 and | ||
Y-coordinate 6887687.1981; point eighty-three coordinate being | ||
X-coordinate 2513515.9100 and Y-coordinate 6888066.6842; point | ||
eighty-four coordinate being X-coordinate 2515061.5713 and | ||
Y-coordinate 6888231.1560; point eighty-five coordinate being | ||
X-coordinate 2514579.5854 and Y-coordinate 6889037.4132; point | ||
eighty-six coordinate being X-coordinate 2515904.4909 and | ||
Y-coordinate 6889845.4060; point eighty-seven coordinate being | ||
X-coordinate 2516408.3281 and Y-coordinate 6889003.1748; point | ||
eighty-eight coordinate being X-coordinate 2516525.6691 and | ||
Y-coordinate 6889074.7350; point eighty-nine coordinate being | ||
X-coordinate 2517227.4840 and Y-coordinate 6887863.9848; point | ||
ninety coordinate being X-coordinate 2517344.5329 and | ||
Y-coordinate 6887934.0050; point ninety-one coordinate being | ||
X-coordinate 2517530.8731 and Y-coordinate 6887623.9347; point | ||
ninety-two coordinate being X-coordinate 2518048.6280 and | ||
Y-coordinate 6887935.0329; point ninety-three coordinate being | ||
X-coordinate 2518247.8851 and Y-coordinate 6887594.3780; point | ||
ninety-four coordinate being X-coordinate 2519209.8950 and | ||
Y-coordinate 6887849.1820; point ninety-five coordinate being | ||
X-coordinate 2521863.3779 and Y-coordinate 6889450.9829; point | ||
ninety-six coordinate being X-coordinate 2520747.6810 and | ||
Y-coordinate 6891227.3439; Follow Creek Center Line; point | ||
ninety-seven coordinate being X-coordinate 2517733.7280 and | ||
Y-coordinate 6893404.5390; point ninety-eight coordinate being | ||
X-coordinate 2518948.0829 and Y-coordinate 6894125.8909; point | ||
ninety-nine coordinate being X-coordinate 2519460.9421 and | ||
Y-coordinate 6894218.9790; point one hundred coordinate being | ||
X-coordinate 2519477.5231 and Y-coordinate 6894274.4989; point | ||
one hundred one coordinate being X-coordinate 2518991.4509 and | ||
Y-coordinate 6894608.7239; point one hundred two coordinate being | ||
X-coordinate 2518203.9659 and Y-coordinate 6895897.2138; point | ||
one hundred three coordinate being X-coordinate 2517946.8821 and | ||
Y-coordinate 6896222.1459; point one hundred four coordinate being | ||
X-coordinate 2517545.9640 and Y-coordinate 6896594.0480; point | ||
one hundred five coordinate being X-coordinate 2517520.0802 and | ||
Y-coordinate 6896574.4631; point one hundred six coordinate being | ||
X-coordinate 2517263.3281 and Y-coordinate 6896774.7829; point one | ||
hundred seven coordinate being X-coordinate 2516678.0940 and | ||
Y-coordinate 6895961.3419; point one hundred eight coordinate | ||
being X-coordinate 2516354.2429 and Y-coordinate 6894968.9191; | ||
Follow Creek Centerline; point one hundred nine coordinate being | ||
X-coordinate 2512515.4101 and Y-coordinate 6896798.7691; point | ||
one hundred ten coordinate being X-coordinate 2510070.9550 and | ||
Y-coordinate 6895345.0449; point one hundred eleven coordinate | ||
being X-coordinate 2510024.3681 and Y-coordinate 6895350.7392; | ||
point one hundred twelve coordinate being X-coordinate | ||
2509015.4410 and Y-coordinate 6897053.9060; point one hundred | ||
thirteen coordinate being X-coordinate 2508879.8501 and | ||
Y-coordinate 6897219.8690; point one hundred fourteen coordinate | ||
being X-coordinate 2508718.2930 and Y-coordinate 6897470.1391; | ||
Follow Creek Centerline; point one hundred fifteen coordinate | ||
being X-coordinate 2505471.8339 and Y-coordinate 6897644.3520; | ||
point one hundred sixteen coordinate being X-coordinate | ||
2503937.3199 and Y-coordinate 6894473.5578; point one hundred | ||
seventeen coordinate being X-coordinate 2503647.2129 and | ||
Y-coordinate 6893979.4791; point one hundred eighteen coordinate | ||
being X-coordinate 2498910.1699 and Y-coordinate 6887960.1109; | ||
point one hundred nineteen coordinate being X-coordinate | ||
2498769.1209 and Y-coordinate 6887734.4329; point one hundred | ||
twenty coordinate being X-coordinate 2498011.9099 and | ||
Y-coordinate 6886265.8380; Follow County Line; point one hundred | ||
twenty-one coordinate being X-coordinate 2485456.5931 and | ||
Y-coordinate 6886126.8941; Follow I-35E Centerline; point one | ||
hundred twenty-two coordinate being X-coordinate 2484647.7811 and | ||
Y-coordinate 6919718.5261; point one hundred twenty-three | ||
coordinate being X-coordinate 2484655.4950 and Y-coordinate | ||
6920045.0090; point one hundred twenty-four coordinate being | ||
X-coordinate 2485123.7250 and Y-coordinate 6920060.6599; point one | ||
hundred twenty-five coordinate being X-coordinate 2485180.0198 | ||
and Y-coordinate 6920152.8001; point one hundred twenty-six | ||
coordinate being X-coordinate 2485328.5701 and Y-coordinate | ||
6920236.7501; point one hundred twenty-seven coordinate being | ||
X-coordinate 2486026.1310 and Y-coordinate 6920451.3770; point | ||
one hundred twenty-eight coordinate being X-coordinate | ||
2487116.2962 and Y-coordinate 6920496.6931; point one hundred | ||
twenty-nine coordinate being X-coordinate 2487357.8219 and | ||
Y-coordinate 6920522.3640; and finally, point one being | ||
X-coordinate 2487319.3499 and Y-coordinate 6922754.9501. | ||
SECTION 3. (a) The legal notice of the intention to | ||
introduce this Act, setting forth the general substance of this | ||
Act, has been published as provided by law, and the notice and a | ||
copy of this Act have been furnished to all persons, agencies, | ||
officials, or entities to which they are required to be furnished | ||
under Section 59, Article XVI, Texas Constitution, and Chapter 313, | ||
Government Code. | ||
(b) The governor, one of the required recipients, has | ||
submitted the notice and Act to the Texas Commission on | ||
Environmental Quality. | ||
(c) The Texas Commission on Environmental Quality has filed | ||
its recommendations relating to this Act with the governor, | ||
lieutenant governor, and speaker of the house of representatives | ||
within the required time. | ||
(d) All requirements of the constitution and laws of this | ||
state and the rules and procedures of the legislature with respect | ||
to the notice, introduction, and passage of this Act have been | ||
fulfilled and accomplished. | ||
SECTION 4. This Act takes effect September 1, 2021. |