reglab/housing_qa huggingface dataset:
TX Spec Dist Code § 3846.260 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3846 - East Montgomery County Improvement District|Subchapter F. Economic Development Zones|Section 3846.260. Development Zone Boundaries

Sec. 3846.260.  DEVELOPMENT ZONE BOUNDARIES.  The boundaries of a development zone may be reduced or enlarged in the manner provided by this subchapter for creation of a zone, except that the boundaries may not be reduced to less than 25 contiguous acres.  A development zone may be enlarged to include noncontiguous tracts only if on the date the zone is enlarged the zone contains at least one tract consisting of at least 25 contiguous acres.  A confirmation election is not required for an enlargement if:(1)  all landowners of the area proposed to be added consent to the enlargement and the tax authorization in the zone; and(2)  the enlarged area does not have any registered voters who reside in the area.|Added by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 21.036, eff. September 1, 2009.Amended by: Acts 2009, 81st Leg., R.S., Ch. 1247 (S.B. 2453), Sec. 5(b), eff. September 1, 2009.|
TX Spec Dist Code § 3846.261 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3846 - East Montgomery County Improvement District|Subchapter F. Economic Development Zones|Section 3846.261. Project Plan and Development Zone Financing Plan Required

Sec. 3846.261.  PROJECT PLAN AND DEVELOPMENT ZONE FINANCING PLAN REQUIRED.  Subject to approval by resolution of the district board, the governing body shall prepare and adopt, and may amend, a project plan and a development zone financing plan for the development zone.|Added by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 21.036, eff. September 1, 2009.|
TX Spec Dist Code § 3846.262 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3846 - East Montgomery County Improvement District|Subchapter F. Economic Development Zones|Section 3846.262. Financing and Implementation of Development Zone Project Plan

Sec. 3846.262.  FINANCING AND IMPLEMENTATION OF DEVELOPMENT ZONE PROJECT PLAN.  The governing body of a development zone may exercise, or by order may delegate to the district, any powers and duties relating to the financing and implementation of the project plan for the zone, including the power and authority to:(1)  issue bonds or notes in the name of the zone in the same manner as Chapter 375, Local Government Code, provides for a municipal management district;(2)  impose an ad valorem tax, assessment, or other charge in the zone, in the same manner as Chapter 375, Local Government Code, provides for a municipal management district, and as authorized by Section 3846.265 if the ad valorem tax has been approved by the voters in the development zone at an election held for that purpose; and(3)  impose a sales and use tax, as authorized by Section 3846.264, if the sales and use tax has been approved by the voters in the development zone at an election held for that purpose.|Added by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 21.036, eff. September 1, 2009.|
TX Spec Dist Code § 3846.263 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3846 - East Montgomery County Improvement District|Subchapter F. Economic Development Zones|Section 3846.263. Agreements to Implement Plans

Sec. 3846.263.  AGREEMENTS TO IMPLEMENT PLANS.  (a)  The board and the governing body each may enter into any agreement considered necessary or convenient to implement a project plan and development zone financing plan and achieve their purposes.(b)  An agreement may provide for the regulation or restriction of the use of land by imposing conditions, restrictions, or covenants that run with the land.(c)  An agreement may provide that a restriction adopted by the governing body continues in effect after the termination of the development zone.(d)  The district and the development zone may agree that the district will provide administration, management, investment, accounting, and other services for the zone in consideration for an administrative fee not to exceed five percent of the gross revenue of the development zone and for the benefits received by the district through the implementation of the project plan for the zone.  The district may pledge all or part of the proceeds of its sales and use tax to secure and pay any bonds or other financial obligations of a development zone on approval of the board subject to Section 3846.164.|Added by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 21.036, eff. September 1, 2009.|
TX Spec Dist Code § 3846.264 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3846 - East Montgomery County Improvement District|Subchapter F. Economic Development Zones|Section 3846.264. Development Zone Sales and Use Tax

Sec. 3846.264.  DEVELOPMENT ZONE SALES AND USE TAX.  (a)  If approved at an election by a majority of the voters in the development zone voting in an election held for that purpose, the governing body may adopt or repeal a sales and use tax of not more than two percent less the amount of the sales and use tax approved by the district voters under Section 3846.151.(b)  An election on the adoption or repeal of the maximum rate of sales and use tax may be held by the governing body as provided by Section 3846.152 as applied to a development zone.(c)  An election to adopt the sales and use tax authorized by this section may be held in conjunction with the confirmation election described by Section 3846.257.(d)  After adoption at an election, the governing body may impose any portion of the sales and use tax, in increments of not less than one-eighth of one percent, for the benefit of the zone, by order of the governing body.(e)  The sales and use tax is in addition to the limited sales and use tax authorized and imposed by the district under Section 3846.151.(f)  If a political subdivision, including a municipality, imposes a sales and use tax in the development zone, the sales and use tax authorized by this section is reduced as of the date the development zone authorized the sales and use tax so that the combined total of all local sales and use taxes imposed in the development zone does not exceed two percent.(g)  The sales and use tax becomes effective on the first day of the calendar quarter following the date the comptroller receives written notice of the imposition of the tax.|Added by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 21.036, eff. September 1, 2009.|
TX Spec Dist Code § 3846.265 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3846 - East Montgomery County Improvement District|Subchapter F. Economic Development Zones|Section 3846.265. Development Zone Property Tax

Sec. 3846.265.  DEVELOPMENT ZONE PROPERTY TAX.  (a)  If approved at an election by a majority of the voters in the development zone voting in an election held for that purpose, the governing body may authorize a tax on all taxable property in a development zone created wholly or partly in the boundaries of East Montgomery County Utility District No. 5, 6, or 7, or Valley Ranch Municipal Utility District No. 1 at a rate not to exceed 10 cents on each $100 valuation as determined by the Montgomery County Appraisal District.(b)  The election may be held in conjunction with the confirmation election held under Section 3846.257.|Added by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 21.036, eff. September 1, 2009.|
TX Spec Dist Code § 3846.301 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3846 - East Montgomery County Improvement District|Subchapter G. Community Venues|Section 3846.301. Venue Projects Authorized

Sec. 3846.301.  VENUE PROJECTS AUTHORIZED.  (a)  The district by resolution may provide for the planning, acquisition, establishment, development, construction, or renovation of a venue project.(b)  The resolution must designate each venue project and each method of financing authorized by this chapter that the district intends to use to finance a project.  A resolution may designate more than one method of financing.(c)  The district may contract with a public or private person to plan, acquire, establish, develop, construct, or renovate a venue project.|Added by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 21.037, eff. September 1, 2009.|
TX Spec Dist Code § 3846.302 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3846 - East Montgomery County Improvement District|Subchapter G. Community Venues|Section 3846.302. Venue Project Fund

Sec. 3846.302.  VENUE PROJECT FUND.  (a)  The district shall establish by resolution a fund known as the community venue project fund.  The district shall establish separate accounts in the fund for the various revenue sources.(b)  The district shall deposit into the community venue project fund:(1)  the proceeds of any tax imposed by the district under Subchapters H and I;(2)  all revenue from the sale of bonds or other obligations by the district under this chapter; and(3)  any other money required by law to be deposited in the fund.(c)  The district may use money in the community venue project fund to:(1)  reimburse or pay the costs of planning, acquiring, establishing, developing, constructing, or renovating one or more venue projects in the district;(2)  pay the principal of, interest on, and other costs relating to bonds or other obligations issued by the district to refund bonds, notes, or other obligations;(3)  pay the costs of operating or maintaining one or more venue projects; or(4)  pay the administrative costs of the district associated with the operation and administration of one or more venue projects.(d)  Money deposited into the community venue project fund is the property of the district.|Added by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 21.037, eff. September 1, 2009.|
TX Spec Dist Code § 3846.303 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3846 - East Montgomery County Improvement District|Subchapter G. Community Venues|Section 3846.303. Bonds and Other Obligations for Venue Projects

Sec. 3846.303.  BONDS AND OTHER OBLIGATIONS FOR VENUE PROJECTS.  The district may issue bonds, including revenue bonds and refunding bonds, or other obligations to pay the costs of the venue project.|Added by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 21.037, eff. September 1, 2009.|
TX Spec Dist Code § 3846.351 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3846 - East Montgomery County Improvement District|Subchapter H. Event Admissions Tax|Section 3846.351. Event Admissions Tax Authorized

Sec. 3846.351.  EVENT ADMISSIONS TAX AUTHORIZED.  (a)  The district by order may impose a tax on each ticket sold as admission to an event held at a venue project in the district for which the district has issued bonds or undertaken a contractual obligation to reimburse costs expended to plan, acquire, establish, develop, construct, or renovate the venue project.(b)  The district may not impose the tax for admission to an event at a venue that is not a community venue project or for which the district has not issued bonds or entered into a contractual obligation to reimburse costs expended to plan, acquire, establish, develop, construct, or renovate the venue project.(c)  The district may impose the tax only if a venue project is or will be located in the district.|Added by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 21.038, eff. September 1, 2009.|
TX Spec Dist Code § 3846.352 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3846 - East Montgomery County Improvement District|Subchapter H. Event Admissions Tax|Section 3846.352. Event Admissions Tax Rate

Sec. 3846.352.  EVENT ADMISSIONS TAX RATE.  (a)  The tax authorized by this subchapter is imposed at the tax rate on each ticket sold as admission to an event held at a venue.(b)  The amount of the tax may be imposed at any uniform percentage not to exceed 10 percent of the price of the ticket sold as admission to an event held at a venue.(c)  The district by order may increase, repeal, or decrease the rate of the tax.|Added by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 21.038, eff. September 1, 2009.|
TX Spec Dist Code § 3846.353 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3846 - East Montgomery County Improvement District|Subchapter H. Event Admissions Tax|Section 3846.353. Collection of Event Admissions Tax

Sec. 3846.353.  COLLECTION OF EVENT ADMISSIONS TAX.  (a)  The district by order may require the owner or lessee of a venue project in the district to collect a tax imposed under this subchapter for the benefit of the district.(b)  An owner or lessee required to collect the tax shall add the tax to the admissions price, and the tax is a part of the admissions price, a debt owed to the owner or lessee of a venue project by the person admitted, and recoverable at law in the same manner as the admissions price.(c)  A person required to collect the tax shall report and send the taxes to the district as provided by the district.(d)  The district by order may prescribe penalties, including interest charges, for failure to keep records required by the district, to report when required, or to pay the tax when due.  The district may bring suit against a person who fails to collect the tax and to pay it over to the district as required.(e)  The district by order may permit a person who is required to collect the tax to retain a percentage of the amount collected and required to be reported as reimbursement to the person for the costs of collecting the tax.  The district may provide that the person may retain the amount only if the person pays the tax and files reports as required by the district.(f)  The tax is not an occupation tax imposed on the owner or lessee of the venue project.|Added by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 21.038, eff. September 1, 2009.|
TX Spec Dist Code § 3846.354 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3846 - East Montgomery County Improvement District|Subchapter H. Event Admissions Tax|Section 3846.354. Effective Date and Ending Date of Event Admissions Tax

Sec. 3846.354.  EFFECTIVE DATE AND ENDING DATE OF EVENT ADMISSIONS TAX.  (a)  A tax imposed under this subchapter or a change in the rate of the tax takes effect on the date prescribed by the order imposing the tax or changing the rate.(b)  Except as provided by Subsection (c), the district may impose the tax only if the district issues bonds or enters into a contractual obligation under Subchapter G.(c)  The district may continue to impose the tax after any financial obligations have been fulfilled if the tax revenue is used as authorized by Section 3846.004(e) or 3846.302(c).|Added by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 21.038, eff. September 1, 2009.|
TX Spec Dist Code § 3846.401 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3846 - East Montgomery County Improvement District|Subchapter I. Event Parking Tax|Section 3846.401. Event Parking Tax Authorized

Sec. 3846.401.  EVENT PARKING TAX AUTHORIZED.  (a)  The district by order may impose a tax on each motor vehicle parking in a parking facility of a community venue project.(b)  The district may impose the tax during any time the parking facility is being used.|Added by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 21.039, eff. September 1, 2009.|
TX Spec Dist Code § 3846.402 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3846 - East Montgomery County Improvement District|Subchapter I. Event Parking Tax|Section 3846.402. Event Parking Tax Rate

Sec. 3846.402.  EVENT PARKING TAX RATE.  (a)  The district by order may provide that the tax authorized by this subchapter is imposed at a flat amount on each parked motor vehicle or is imposed as a percentage of the amount charged for event parking by the owner or lessee of the parking facility.(b)  Regardless of the method of imposition, the amount of the tax may not exceed the amount allowed by Section 334.202(b), Local Government Code.(c)  The district by order may increase, repeal, or decrease the rate of the tax.|Added by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 21.039, eff. September 1, 2009.|
TX Spec Dist Code § 3846.403 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3846 - East Montgomery County Improvement District|Subchapter I. Event Parking Tax|Section 3846.403. Collection of Event Parking Tax

Sec. 3846.403.  COLLECTION OF EVENT PARKING TAX.  (a)  The district by order may require the owner or lessee of a parking facility to collect a tax imposed under this subchapter for the benefit of the district.(b)  An owner or lessee required to collect the tax shall add the tax to the parking charge, and the tax is a part of the parking charge, a debt owed to the parking facility owner or lessee by the person parking, and recoverable at law in the same manner as the parking charge.(c)  A person required to collect the tax shall report and send the taxes to the district as provided by the district.(d)  The district by order may prescribe penalties, including interest charges, for failure to keep records required by the district, to report when required, or to pay the tax when due.  The district may bring suit against a person who fails to collect the tax and to pay it over to the district as required.(e)  The district by order may permit a person who is required to collect the tax to retain a percentage of the amount collected and required to be reported as reimbursement to the person for the costs of collecting the tax.  The district may provide that the person may retain the amount only if the person pays the tax and files reports as required by the district.(f)  The tax is not an occupation tax imposed on the owner or lessee of the parking facility.|Added by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 21.039, eff. September 1, 2009.|
TX Spec Dist Code § 3846.404 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3846 - East Montgomery County Improvement District|Subchapter I. Event Parking Tax|Section 3846.404. Effective Date and Ending Date of Event Parking Tax

Sec. 3846.404.  EFFECTIVE DATE AND ENDING DATE OF EVENT PARKING TAX.  (a)  A tax imposed under this subchapter or a change in the rate of the tax takes effect on the date prescribed by the order imposing the tax or changing the rate.(b)  Except as provided by Subsection (c), the district may impose the tax only if the district issues bonds or enters into other contractual obligations under Subchapter G.(c)  The district may continue to impose the tax after any financial obligations have been fulfilled if the tax revenue is used as authorized by Section 3846.004(e) or 3846.302(c).|Added by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 21.039, eff. September 1, 2009.|
TX Spec Dist Code § 3846.451 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3846 - East Montgomery County Improvement District|Subchapter J. Hotel Occupancy Tax|Section 3846.451. Definition

Sec. 3846.451.  DEFINITION.  In this subchapter, "hotel" has the meaning assigned by Section 156.001, Tax Code.|Added by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 21.040, eff. September 1, 2009.|
TX Spec Dist Code § 3846.452 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3846 - East Montgomery County Improvement District|Subchapter J. Hotel Occupancy Tax|Section 3846.452. Applicability of Certain Tax Code Provisions

Sec. 3846.452.  APPLICABILITY OF CERTAIN TAX CODE PROVISIONS.  (a)  Chapter 352, Tax Code, governs a hotel occupancy tax authorized by this subchapter, including the collection of the tax.(b)  For purposes of this subchapter, a reference:(1)  in Subchapter B, Chapter 351, Tax Code, to a municipality is a reference to the district and a reference to the municipality's officers or governing body is a reference to the board; and(2)  in Subchapter A or B, Chapter 352, Tax Code, to a county is a reference to the district and a reference to the county's officers or governing body is a reference to the board.|Added by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 21.040, eff. September 1, 2009.|
TX Spec Dist Code § 3846.453 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3846 - East Montgomery County Improvement District|Subchapter J. Hotel Occupancy Tax|Section 3846.453. Hotel Occupancy Tax Authorized

Sec. 3846.453.  HOTEL OCCUPANCY TAX AUTHORIZED.  The board by order may impose, repeal, increase, or decrease the rate of a tax on a person who, under a lease, concession, permit, right of access, license, contract, or agreement, pays for the use or possession or for the right to the use or possession of a room that:(1)  is in a hotel located wholly or partly in the district;(2)  costs $2 or more each day; and(3)  is ordinarily used for sleeping.|Added by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 21.040, eff. September 1, 2009.|
TX Spec Dist Code § 3846.454 (2021)
2021 Texas Statutes|Special District Local Laws Code|Title 4 - Development and Improvement|Subtitle C - Development, Improvement, and Management|Chapter 3846 - East Montgomery County Improvement District|Subchapter J. Hotel Occupancy Tax|Section 3846.454. Limitation on Hotel Occupancy Tax Rate

Sec. 3846.454.  LIMITATION ON HOTEL OCCUPANCY TAX RATE.  The tax rate may not exceed the maximum rate allowed under Section 352.003, Tax Code.|Added by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 21.040, eff. September 1, 2009.|