reglab/housing_qa huggingface dataset:
TX Loc Govt Code § 505.158 (2021)
2021 Texas Statutes|Local Government Code|Title 12 - Planning and Development|Subtitle C1 - Additional Planning and Development Provisions Applying to More Than One Type of Local Government|Chapter 505 - Type B Corporations|Subchapter D. Authorized Projects|Section 505.158. Projects Related to Business Development in Certain Small Municipalities

Sec. 505.158.  PROJECTS RELATED TO BUSINESS DEVELOPMENT IN CERTAIN SMALL MUNICIPALITIES.  (a)  For a Type B corporation authorized to be created by a municipality with a population of 20,000 or less, "project" also includes the land, buildings, equipment, facilities, expenditures, targeted infrastructure, and improvements found by the corporation's board of directors to promote new or expanded business development.(b)  A Type B corporation may not undertake a project authorized by this section that requires an expenditure of more than $10,000 until the governing body of the corporation's authorizing municipality adopts a resolution authorizing the project after giving the resolution at least two separate readings.|Added by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.01, eff. April 1, 2009.|
TX Loc Govt Code § 505.159 (2021)
2021 Texas Statutes|Local Government Code|Title 12 - Planning and Development|Subtitle C1 - Additional Planning and Development Provisions Applying to More Than One Type of Local Government|Chapter 505 - Type B Corporations|Subchapter D. Authorized Projects|Section 505.159. Hearing Required to Undertake Project

Sec. 505.159.  HEARING REQUIRED TO UNDERTAKE PROJECT.  (a)  Except as provided by Subsection (b), a Type B corporation shall hold at least one public hearing on a proposed project before spending money to undertake the project.(b)  A Type B corporation the creation of which was authorized by a municipality with a population of less than 20,000 is not required to hold a public hearing under this section if the proposed project is defined by Subchapter C, Chapter 501.|Added by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.01, eff. April 1, 2009.Amended by: Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 15.015(a), eff. September 1, 2009.|
TX Loc Govt Code § 505.160 (2021)
2021 Texas Statutes|Local Government Code|Title 12 - Planning and Development|Subtitle C1 - Additional Planning and Development Provisions Applying to More Than One Type of Local Government|Chapter 505 - Type B Corporations|Subchapter D. Authorized Projects|Section 505.160. Election Required for Project; Petition

Sec. 505.160.  ELECTION REQUIRED FOR PROJECT; PETITION.  (a)  A Type B corporation may undertake a project under this chapter unless, not later than the 60th day after the date notice of the specific project or general type of project is first published, the governing body of the authorizing municipality receives a petition from more than 10 percent of the registered voters of the municipality requesting that an election be held before the specific project or general type of project is undertaken.(b)  The governing body of the authorizing municipality is not required to hold an election after the submission of a petition under Subsection (a) if the voters of the municipality have previously approved the undertaking of the specific project or general type of project:(1)  at an election ordered for that purpose by the governing body of the municipality; or(2)  in conjunction with another election required under this chapter.|Added by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.01, eff. April 1, 2009.|
TX Loc Govt Code § 505.161 (2021)
2021 Texas Statutes|Local Government Code|Title 12 - Planning and Development|Subtitle C1 - Additional Planning and Development Provisions Applying to More Than One Type of Local Government|Chapter 505 - Type B Corporations|Subchapter D. Authorized Projects|Section 505.161. Public Purpose Designation; Exemption From Taxation

Sec. 505.161.  PUBLIC PURPOSE DESIGNATION; EXEMPTION FROM TAXATION.  (a)  The legislature finds for all constitutional and statutory purposes that:(1)  a project of the type added to the definition of "project" by this subchapter is owned, used, and held for a public purpose for and on behalf of the municipality that authorized the creation of the Type B corporation; and(2)  except as otherwise provided by this section, Section 501.160 of this subtitle and Section 25.07(a), Tax Code, do not apply to a leasehold or other possessory interest granted by a Type B corporation during the period the corporation owns projects on behalf of the authorizing municipality.(b)  A project is exempt from ad valorem taxation under Section 11.11, Tax Code, for the period described by Subsection (a)(2) of this section.(c)  This subsection applies only if the voters of the authorizing municipality of a Type B corporation have not approved the adoption of a sales and use tax for the benefit of the corporation under Section 505.251.  An ownership, leasehold, or other possessory interest of a person other than the corporation in real property constituting a project of the corporation described by this section:(1)  is subject to ad valorem taxation under Section 25.07(a), Tax Code; or(2)  if the interest was created under an agreement entered into by the corporation before September 1, 1999, is covered by the provisions of the law codified by this section that govern ad valorem taxation of the ownership, leasehold, or other possessory interest that were in effect on the date the agreement was executed.|Added by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.01, eff. April 1, 2009.|
TX Loc Govt Code § 505.201 (2021)
2021 Texas Statutes|Local Government Code|Title 12 - Planning and Development|Subtitle C1 - Additional Planning and Development Provisions Applying to More Than One Type of Local Government|Chapter 505 - Type B Corporations|Subchapter E. Sports Venue Projects and Related Infrastructure|Section 505.201. Definitions

Sec. 505.201.  DEFINITIONS.  In this subchapter:(1)  "Related infrastructure" has the meaning assigned by Section 334.001.(2)  "Sports venue" means an arena, coliseum, stadium, or other type of area or facility that is primarily used or is planned for primary use for one or more professional or amateur sports or athletics events and for which a fee is charged or is planned to be charged for admission to the sports or athletics events, other than occasional civic, charitable, or promotional events.  The term does not include an arena, coliseum, stadium, or other type of area or facility that is or will be owned and operated by a state-supported institution of higher education.|Added by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.01, eff. April 1, 2009.|
TX Loc Govt Code § 505.202 (2021)
2021 Texas Statutes|Local Government Code|Title 12 - Planning and Development|Subtitle C1 - Additional Planning and Development Provisions Applying to More Than One Type of Local Government|Chapter 505 - Type B Corporations|Subchapter E. Sports Venue Projects and Related Infrastructure|Section 505.202. Election: Use of Tax Proceeds for Sports Venue Projects

Sec. 505.202.  ELECTION:  USE OF TAX PROCEEDS FOR SPORTS VENUE PROJECTS.  (a)  An authorizing municipality may submit to the voters of the municipality a ballot proposition that authorizes the Type B corporation to use the sales and use tax, including any amount previously authorized and collected, for a specific sports venue project, including related infrastructure, or for a specific category of sports venue projects, including related infrastructure.(b)  The project or category of projects described by Subsection (a) must be clearly described on the ballot so that a voter is able to discern the limits of the specific project or category of projects authorized by the proposition.  If maintenance and operating costs of an otherwise authorized facility are to be paid from the sales and use tax, the ballot language must clearly state that fact.(c)  The authorizing municipality may submit the ballot proposition at:(1)  an election held under another provision of this subtitle, including the election at which the proposition to initially approve the adoption of a sales and use tax for the benefit of the Type B corporation is submitted; or(2)  a separate election to be held on a uniform election date.|Added by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.01, eff. April 1, 2009.|
TX Loc Govt Code § 505.203 (2021)
2021 Texas Statutes|Local Government Code|Title 12 - Planning and Development|Subtitle C1 - Additional Planning and Development Provisions Applying to More Than One Type of Local Government|Chapter 505 - Type B Corporations|Subchapter E. Sports Venue Projects and Related Infrastructure|Section 505.203. Public Hearing Preceding Election

Sec. 505.203.  PUBLIC HEARING PRECEDING ELECTION.  Before an election may be held under Section 505.202, a public hearing must be held in the authorizing municipality to inform the municipality's residents of the cost and impact of the project or category of projects.  At least 30 days before the date set for the hearing, notice of the date, time, place, and subject of the hearing must be published each week until the date of the hearing in a newspaper with general circulation in the municipality in which the project is located.|Added by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.01, eff. April 1, 2009.|
TX Loc Govt Code § 505.204 (2021)
2021 Texas Statutes|Local Government Code|Title 12 - Planning and Development|Subtitle C1 - Additional Planning and Development Provisions Applying to More Than One Type of Local Government|Chapter 505 - Type B Corporations|Subchapter E. Sports Venue Projects and Related Infrastructure|Section 505.204. Limitation on Subsequent Election

Sec. 505.204.  LIMITATION ON SUBSEQUENT ELECTION.  If a majority of the voters voting on the issue do not approve a specific sports venue project or a specific category of sports venue projects at an election under Section 505.202, another election concerning the same project or category of projects may not be held before the first anniversary of the date of the most recent election disapproving the project or category of projects.|Added by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.01, eff. April 1, 2009.|
TX Loc Govt Code § 505.205 (2021)
2021 Texas Statutes|Local Government Code|Title 12 - Planning and Development|Subtitle C1 - Additional Planning and Development Provisions Applying to More Than One Type of Local Government|Chapter 505 - Type B Corporations|Subchapter E. Sports Venue Projects and Related Infrastructure|Section 505.205. Subsequent Approval of Additional Projects

Sec. 505.205.  SUBSEQUENT APPROVAL OF ADDITIONAL PROJECTS.  Prior approval of a specific sports venue project at an election or completion of a specific sports venue project approved at an election does not prevent an authorizing municipality from seeking voter approval of an additional project or category of projects under this subchapter to be funded from the same sales and use tax that is used to fund the previously approved sports venue project.|Added by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.01, eff. April 1, 2009.|
TX Loc Govt Code § 505.206 (2021)
2021 Texas Statutes|Local Government Code|Title 12 - Planning and Development|Subtitle C1 - Additional Planning and Development Provisions Applying to More Than One Type of Local Government|Chapter 505 - Type B Corporations|Subchapter E. Sports Venue Projects and Related Infrastructure|Section 505.206. Effect of Subchapter on Election Authority

Sec. 505.206.  EFFECT OF SUBCHAPTER ON ELECTION AUTHORITY.  This subchapter does not affect an authorizing municipality's authority to call an election under this chapter to impose a sales and use tax for any purpose authorized by this chapter after the sales and use tax described by this subchapter is, in accordance with Section 505.258, no longer collected.|Added by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.01, eff. April 1, 2009.|
TX Loc Govt Code § 505.251 (2021)
2021 Texas Statutes|Local Government Code|Title 12 - Planning and Development|Subtitle C1 - Additional Planning and Development Provisions Applying to More Than One Type of Local Government|Chapter 505 - Type B Corporations|Subchapter F. Sales and Use Tax|Section 505.251. Tax Authorized

Sec. 505.251.  TAX AUTHORIZED.  The governing body of the authorizing municipality by ordinance may adopt a sales and use tax for the benefit of a Type B corporation if the tax is approved by a majority of the voters of the municipality voting at an election held for that purpose in accordance with Chapter 321, Tax Code.|Added by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.01, eff. April 1, 2009.|
TX Loc Govt Code § 505.252 (2021)
2021 Texas Statutes|Local Government Code|Title 12 - Planning and Development|Subtitle C1 - Additional Planning and Development Provisions Applying to More Than One Type of Local Government|Chapter 505 - Type B Corporations|Subchapter F. Sales and Use Tax|Section 505.252. Sales Tax

Sec. 505.252.  SALES TAX.  (a)  If the authorizing municipality adopts the tax under Section 505.251, a tax is imposed on the receipts from the sale at retail of taxable items within the municipality at the rate approved at the election.(b)  The rate of a tax adopted under this chapter may be any rate that is an increment of one-eighth of one percent, that the authorizing municipality determines is appropriate, and that would not result in a combined rate that exceeds the maximum combined rate prescribed by Section 505.256(a).|Added by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.01, eff. April 1, 2009.Amended by: Acts 2015, 84th Leg., R.S., Ch. 1246 (H.B. 157), Sec. 9, eff. September 1, 2015.|
TX Loc Govt Code § 505.253 (2021)
2021 Texas Statutes|Local Government Code|Title 12 - Planning and Development|Subtitle C1 - Additional Planning and Development Provisions Applying to More Than One Type of Local Government|Chapter 505 - Type B Corporations|Subchapter F. Sales and Use Tax|Section 505.253. Use Tax

Sec. 505.253.  USE TAX.  (a)  If the authorizing municipality adopts the tax under Section 505.251, an excise tax is imposed on the use, storage, or other consumption within the municipality of tangible personal property purchased, leased, or rented from a retailer during the period that the tax is effective within the municipality.(b)  The rate of the excise tax is the same as the rate of the sales tax portion of the sales and use tax and is applied to the sale price of the tangible personal property.|Added by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.01, eff. April 1, 2009.|
TX Loc Govt Code § 505.254 (2021)
2021 Texas Statutes|Local Government Code|Title 12 - Planning and Development|Subtitle C1 - Additional Planning and Development Provisions Applying to More Than One Type of Local Government|Chapter 505 - Type B Corporations|Subchapter F. Sales and Use Tax|Section 505.254. Specification of Tax Rate on Ballot

Sec. 505.254.  SPECIFICATION OF TAX RATE ON BALLOT.  In an election held to adopt the sales and use tax under this chapter, the ballot proposition must specify the rate of the tax to be adopted.|Added by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.01, eff. April 1, 2009.|
TX Loc Govt Code § 505.255 (2021)
2021 Texas Statutes|Local Government Code|Title 12 - Planning and Development|Subtitle C1 - Additional Planning and Development Provisions Applying to More Than One Type of Local Government|Chapter 505 - Type B Corporations|Subchapter F. Sales and Use Tax|Section 505.255. Adoption of Tax at Election to Reduce or Abolish Tax for Type a Corporation

Sec. 505.255.  ADOPTION OF TAX AT ELECTION TO REDUCE OR ABOLISH TAX FOR TYPE A CORPORATION.  A municipality that holds an election to reduce the rate of or abolish a tax imposed under Chapter 504 may in the same proposition or in a separate proposition on the same ballot adopt a tax under this chapter.|Added by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.01, eff. April 1, 2009.|
TX Loc Govt Code § 505.256 (2021)
2021 Texas Statutes|Local Government Code|Title 12 - Planning and Development|Subtitle C1 - Additional Planning and Development Provisions Applying to More Than One Type of Local Government|Chapter 505 - Type B Corporations|Subchapter F. Sales and Use Tax|Section 505.256. Applicability of Tax Code

Sec. 505.256.  APPLICABILITY OF TAX CODE.  (a)  Chapter 321, Tax Code, governs the imposition, computation, administration, collection, and remittance of the sales and use tax, except as inconsistent with this chapter. An authorizing municipality may not adopt a rate under this chapter that, when added to the rates of all other sales and use taxes imposed by the authorizing municipality and other political subdivisions of this state having territory in the authorizing municipality, would result in a combined rate exceeding two percent at any location in the municipality.(b)  Except as provided by this subsection, the tax imposed under this chapter takes effect as provided by Section 321.102(a), Tax Code.  If an election is held under this chapter at the same time an election is held to impose or change the rate of the additional municipal sales and use tax, the tax under this chapter and the imposition or change in rate of the additional municipal sales and use tax take effect as provided by Section 321.102(b), Tax Code.(c)  After the effective date of the taxes imposed under this chapter, the adoption of a sales and use tax or the attempted adoption of a sales and use tax by the authorizing municipality or another taxing jurisdiction having territory in the municipality does not impair the taxes imposed under this chapter.|Added by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.01, eff. April 1, 2009.Amended by: Acts 2015, 84th Leg., R.S., Ch. 1246 (H.B. 157), Sec. 10, eff. September 1, 2015.|
TX Loc Govt Code § 505.2565 (2021)
2021 Texas Statutes|Local Government Code|Title 12 - Planning and Development|Subtitle C1 - Additional Planning and Development Provisions Applying to More Than One Type of Local Government|Chapter 505 - Type B Corporations|Subchapter F. Sales and Use Tax|Section 505.2565. Limitation on Duration of Tax

Sec. 505.2565.  LIMITATION ON DURATION OF TAX.  (a)  At an election held under Section 505.251, the authorizing municipality may also allow the voters to vote on a ballot proposition to limit the period for imposition of a sales and use tax.(b)  An authorizing municipality that has imposed a tax for a limited time under this section may extend the period of the tax's imposition or reimpose the tax only if the extension or reimposition is approved by a majority of the voters of the municipality voting at an election held for that purpose in the same manner as an election held under Section 504.257.|Added by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 15.016(a), eff. September 1, 2009.|
TX Loc Govt Code § 505.2566 (2021)
2021 Texas Statutes|Local Government Code|Title 12 - Planning and Development|Subtitle C1 - Additional Planning and Development Provisions Applying to More Than One Type of Local Government|Chapter 505 - Type B Corporations|Subchapter F. Sales and Use Tax|Section 505.2566. Election to Reduce or Increase Tax Rate

Sec. 505.2566.  ELECTION TO REDUCE OR INCREASE TAX RATE.  (a)  An authorizing municipality that has imposed a sales and use tax under this chapter may, in the same manner and by the same procedure as the municipality imposed the tax, reduce or increase the tax rate by a majority of the voters of the municipality voting at an election held for that purpose.(b)  On petition of 10 percent or more of the registered voters of the authorizing municipality requesting an election to reduce or increase the tax rate under this chapter, the governing body of the municipality shall order an election on the issue.(c)  The tax rate may be reduced or increased to any rate that is an increment of one-eighth of one percent, that the authorizing municipality determines is appropriate, and that would not result in a combined rate that exceeds the maximum combined rate prescribed by Section 505.256(a).|Added by Acts 2017, 85th Leg., R.S., Ch. 882 (H.B. 3045), Sec. 1, eff. June 15, 2017.|
TX Loc Govt Code § 505.257 (2021)
2021 Texas Statutes|Local Government Code|Title 12 - Planning and Development|Subtitle C1 - Additional Planning and Development Provisions Applying to More Than One Type of Local Government|Chapter 505 - Type B Corporations|Subchapter F. Sales and Use Tax|Section 505.257. Reduction of Tax Within Regional Transportation Authority

Sec. 505.257.  REDUCTION OF TAX WITHIN REGIONAL TRANSPORTATION AUTHORITY.  Notwithstanding any other provision of this chapter, a tax imposed under this chapter by an authorizing municipality that is located within the territorial limits of a regional transportation authority and that has been added to the territory of the authority under Section 452.6025, Transportation Code, is subject to reduction in the manner prescribed by Section 452.6025, Transportation Code.|Added by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.01, eff. April 1, 2009.|
TX Loc Govt Code § 505.2575 (2021)
2021 Texas Statutes|Local Government Code|Title 12 - Planning and Development|Subtitle C1 - Additional Planning and Development Provisions Applying to More Than One Type of Local Government|Chapter 505 - Type B Corporations|Subchapter F. Sales and Use Tax|Section 505.2575. Limited Sales and Use Tax for Specific Project

Sec. 505.2575.  LIMITED SALES AND USE TAX FOR SPECIFIC PROJECT.  (a)  At an election held under Section 505.251, the authorizing municipality may also allow the voters to vote on a ballot proposition to limit the use of the sales and use tax to a specific project.(b)  A Type B corporation created to perform a specific project as provided by this section may retain its corporate existence and perform any other project approved by the voters of the authorizing municipality at an election held for that purpose in the same manner as Section 504.260 provides for an election held under Section 504.251. Before spending money to undertake a project, a Type B corporation shall hold a public hearing as otherwise provided by this chapter.|Added by Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 15.016(a), eff. September 1, 2009.|
TX Loc Govt Code § 505.258 (2021)
2021 Texas Statutes|Local Government Code|Title 12 - Planning and Development|Subtitle C1 - Additional Planning and Development Provisions Applying to More Than One Type of Local Government|Chapter 505 - Type B Corporations|Subchapter F. Sales and Use Tax|Section 505.258. Cessation of Collection of Taxes

Sec. 505.258.  CESSATION OF COLLECTION OF TAXES.  A sales and use tax imposed under this chapter may not be collected after the last day of the first calendar quarter that occurs after the Type B corporation notifies the comptroller that:(1)  all bonds or other obligations of the corporation, including any refunding bonds, payable wholly or partly from the proceeds of the sales and use tax imposed under this chapter, have been paid in full; or(2)  the total amount, exclusive of guaranteed interest, necessary to pay in full the bonds and other obligations has been set aside in a trust account dedicated to the payment of the bonds and other obligations.|Added by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.01, eff. April 1, 2009.|