By: Kolkhorst S.B. No. 625     A BILL TO BE ENTITLED   AN ACT   relating to public access to financial and tax rate information of   certain special purpose districts; imposing a civil penalty.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Subchapter B, Chapter 403, Government Code, is   amended by adding Sections 403.0241 and 403.0242 to read as   follows:          Sec. 403.0241.  SPECIAL PURPOSE DISTRICT PUBLIC INFORMATION   DATABASE. (a)  In this section:                (1)  "Special purpose district" means a political   subdivision of this state with geographic boundaries that define   the subdivision's territorial jurisdiction.  The term does not   include a municipality, county, junior college district,   independent school district, or political subdivision with   statewide jurisdiction.                (2)  "Tax year" has the meaning assigned by Section   1.04, Tax Code.          (b)  The comptroller shall create and make accessible on the   Internet a database, to be known as the Special Purpose District   Public Information Database, that contains information regarding   all special purpose districts of this state that:                (1)  are authorized by the state by a general or special   law to impose an ad valorem tax or a sales and use tax, to impose an   assessment, or to charge a fee; and                (2)  during the most recent fiscal year:                      (A)  had bonds outstanding;                      (B)  had gross receipts from operations, loans,   taxes, or contributions in excess of $250,000; or                      (C)  had cash and temporary investments in excess   of $250,000.          (c)  For each special purpose district described by   Subsection (b), the database must include:                (1)  the name of the special purpose district;                (2)  the name of each board member of the special   purpose district;                (3)  contact information for the main office of the   special purpose district, including the physical address, the   mailing address, and the main telephone number;                (4)  if the special purpose district employs a person   as a general manager or executive director, or in another position   to perform duties or functions comparable to those of a general   manager or executive director, the name of the employee;                (5)  if the special purpose district contracts with a   utility operator, contact information for a person representing the   utility operator, including a mailing address and a telephone   number;                (6)  if the special purpose district contracts with a   tax assessor-collector, contact information for a person   representing the tax assessor-collector, including a mailing   address and telephone number;                (7)  the special purpose district's Internet website   address, if any;                (8)  the information the special purpose district is   required to report under Section 140.008(b) or (g), Local   Government Code, including any revenue obligations;                (9)  the total amount of bonds authorized by the voters   of the special purpose district that are payable wholly or partly   from ad valorem taxes, excluding refunding bonds if refunding bonds   were separately authorized and excluding contract revenue bonds;                (10)  the aggregate initial principal amount of all   bonds issued by the special purpose district that are payable   wholly or partly from ad valorem taxes, excluding refunding bonds   and contract revenue bonds;                 (11)  the rate of any sales and use tax the special   purpose district imposes; and                (12)  for a special purpose district that imposes an ad   valorem tax:                      (A)  the ad valorem tax rate for the most recent   tax year if the district is a district as defined by Section 49.001,   Water Code; or                      (B)  the table of ad valorem tax rates for the most   recent tax year described by Section 26.16, Tax Code, in the form   required by that section, if the district is not a district as   defined by Section 49.001, Water Code.          (d)  The comptroller may consult with the appropriate   officer of, or other person representing, each special purpose   district to obtain the information necessary to operate and update   the database.          (e)  To the extent information required in the database is   otherwise collected or maintained by a state agency or special   purpose district, the comptroller may require the state agency or   special purpose district to provide that information and updates to   the information as necessary for inclusion in the database.          (f)  The comptroller shall update information in the   database annually.          (g)  The comptroller may not charge a fee to the public to   access the database.          (h)  The comptroller may establish procedures and adopt   rules to implement this section.          Sec. 403.0242.  SPECIAL PURPOSE DISTRICT NONCOMPLIANCE   LIST. The comptroller shall prepare and maintain a noncompliance   list of special purpose districts that have not timely complied   with a requirement to provide information under Section 203.062,   Local Government Code.          SECTION 2.  Chapter 203, Local Government Code, is amended   by adding Subchapter D to read as follows:   SUBCHAPTER D.  RECORDS AND INFORMATION PROVIDED TO COMPTROLLER          Sec. 203.061.  APPLICABILITY OF SUBCHAPTER.  This subchapter   applies only to a special purpose district described by Section   403.0241(b), Government Code.          Sec. 203.062.  PROVISION OF CERTAIN RECORDS AND OTHER   INFORMATION TO COMPTROLLER.  (a)  A special purpose district shall    transmit records and other information to the comptroller annually   for purposes of providing the comptroller with information to   operate and update the Special Purpose District Public Information   Database under Section 403.0241, Government Code.          (b)  The special purpose district may comply with Subsection   (a) by affirming that records and other information previously   transmitted are current.          (c)  The special purpose district shall transmit the records   and other information in a form and in the manner prescribed by the   comptroller.          Sec. 203.063.  PENALTIES FOR NONCOMPLIANCE. (a)  If a   special purpose district does not timely comply with Section   203.062, the comptroller shall provide written notice to the   special purpose district:                (1)  informing the special purpose district of the   violation of that section; and                (2)  notifying the special purpose district that the   special purpose district will be subject to a penalty of $1,000 if   the special purpose district does not report the required   information on or before the 30th day after the date the notice is   provided.          (b)  Not later than the 30th day after the date the   comptroller provides notice to a special purpose district under   Subsection (a), the special purpose district must report the   required information.          (c)  If a special purpose district does not report the   required information as prescribed by Subsection (b):                (1)  the special purpose district is liable to the   state for a civil penalty of $1,000; and                (2)  the comptroller shall provide written notice to   the special purpose district:                      (A)  informing the special purpose district of the   liability for the penalty; and                      (B)  notifying the special purpose district that   if the special purpose district does not report the required   information on or before the 30th day after the date the notice is   provided:                            (i)  the special purpose district will be   subject to an additional penalty of $1,000; and                            (ii)  the noncompliance will be reflected in   the list maintained by the comptroller under Section 403.0242,   Government Code.          (d)  Not later than the 30th day after the date the   comptroller provides notice to a special purpose district under   Subsection (c), the special purpose district must report the   required information.          (e)  If a special purpose district does not report the   required information as prescribed by Subsection (d):                (1)  the special purpose district is liable to the   state for a civil penalty of $1,000; and                (2)  the comptroller shall:                      (A)  reflect the noncompliance in the list   maintained under Section 403.0242, Government Code, until the   special purpose district reports all information required under   Section 203.062; and                      (B)  provide written notice to the special purpose   district that the noncompliance will be reflected in the list until   the special purpose district reports the required information.          (f)  The attorney general may sue to collect a civil penalty   imposed by this section.          SECTION 3.  (a)  The comptroller shall create and post on   the Internet the Special Purpose District Public Information   Database required by Section 403.0241, Government Code, as added by   this Act, not later than September 1, 2018.          (b)  Not later than January 1, 2018, the comptroller shall   send written notice to each special purpose district described by   Section 403.0241(b), Government Code, as added by this Act, that   describes the changes in law made by this Act.  Each special purpose   district that receives notice shall submit to the comptroller any   information required under Section 403.0241, Government Code, as   added by this Act, or Section 203.062, Local Government Code, as   added by this Act, not later than the 90th day after the date the   district receives the notice.          (c)  Notwithstanding another provision of this Act,   including Subsections (a) and (b) of this section, the comptroller   is required to implement this Act only if the legislature   appropriates money specifically for that purpose.  If the   legislature does not appropriate money specifically for that   purpose, the comptroller may, but is not required to, implement   this Act using other appropriations available for that purpose.          SECTION 4.  This Act takes effect September 1, 2017.