HomeMy WebLinkAboutWS Item 01 - Sales Tax Election OptionsSales Tax Election Options
Crime Control
& Prevention
1/2 cent
Quality of Life
Projects
Reserve Fund
4-B / The "T"
3/8 cent
4-B / The "T"
13 4-B / Transit & Parks Capital Improv.
MM Crime Control & Prevention District
4-.0 / f ransit
ParksCapital
Improv.
1/8 cent
3/8 cent =
1/8 cent =
1/2 cent =
Note: the use of funds for the CC&PD will free up a corresponding amount
in the General fund. Of this amount, 1/4 cent will go towards operations
and 1/4 cent will be reserved for the Quality of Life Project Reserve Fund.
$7,012,500
$2,337,500
$9,350,000
0J,
Summary of Steps-• in Creating a 413 Sales Tax
• City Council approves an ordinance at least 62 days prior to the required
election (November election will be first Tuesday after first Monday in
November which is November 7t"). For a November 2006 election, we must
call it no later than September 5, 2006.
• Notice of Election is to be published in the newspaper no more than 30 days
and no less than 10 days prior to the election. Must include wording of the
ballot proposition.
• Hold the election November 7, 2006
• Canvass ballots and declare results and then as soon as possible notify State
Comptroller's office with approval of an additional sales tax.
• City Council to appoint 4B board members. The board is a seven member
board, three members of which may not be elected officials or officers or
employees of the City. The other four members may be but are not required
to be City Council members, City officers or employees. All members of the
board must be residents of the City. Board members serve two year terms at
the pleasure of the City Council. All projects and district budgets must be
approved by the City Council.
Reference: Development Corporation Act of 1979, VTCS 5190.6 Section 4B.
Can adopt up to 1/2 cent.
There is no statutory wording for the election ballot. The tax can be adopted by a
general ballot proposition proposing adoption of a section 4B sales tax for economic
development. In most cases, cities have placed a long list of authorized categories
for expenditure in the ballot wording. There is no authority for a 4B tax to be
increased or reduced at subsequent elections.
The tax is administered by a corporation governed by a board appointed by the City
Council. It is a 7 -member board, 3 members of which may not be elected officials or
officers or employee of the City; the other 4 members may be but are not required to
be members of the City Council, City officers or employees. All members of the
board must be residents of the City. Board members serve two-year terms at the
pleasure of the City Council. All projects and the District Budget must be approved
by the City Council.
Funds may be used for projects which generally are in the category of quality of life
projects and which benefit economic development and promote employment. Funds
may be used for land, buildings, equipment, facilities, maintenance and operations of
projects and may apply to projects as follows:
Professional and amateur sports (including children's sports) and athletic
facilities, tourism and entertainment facilities, convention and public parks
purposes and events, (this may include stadiums, ballparks, auditoriums,
amphitheaters, concert halls, parks and open space improvements, museums
and exhibition facilities), related stores, restaurants, concessions, parking and
transportation facilities.
- Related street, water and sewer facilities necessary to accomplish the particular
projects.
- Affordable housing
Projects may also include public safety facilities, recycling facilities, street and
roads association with said projects and facilities, drainage and related
improvements for said projects and facilities, demolition of existing structures,
general municipal owned improvements, maintenance and operating costs
associated with projects and any other project that the board determines will
contribute to the promotion or development of new or expanded business
enterprises that create or retain primary jobs within the community.
- 4B funds may be spent on any projects authorized by Section 4A of the act. The
Corporation must provide public notice and hold a public hearing prior to
pursuing a project. The public has 60 days following public notice on the project
to file a petition for a city-wide election on whether or not to pursue the project.
• The tax is effective until the City notifies the comptroller to stop collecting the tax, but
must continue collecting the tax until all bonded debt and obligations related to the
projects are satisfied.
• Receipt of taxes is on the same schedule as shown for the 4A tax — after expiration
of calendar quarter after notification of the Comptroller of approval of the corporation
by the voters of the City.
k OYLE & LOWRY L.L.P. ATTORNEYS AND COUNSELORS
4201 WINGREN, SUITE 108
IRVING, TEXAS 75062
MEMO (972)650-7100 telephone
(972)650-7105 telecopier
www.boyle-lowry.com
DATE: May 23, 2006
TO: Bruno Rumbelow, City Manager, City of Grapevine
CC: John F. Boyle, Jr., City Attorney
Matthew C. G. Boyle, Assistant City Attorney
FROM: Michael K. Kailas, Assistant CityAttomey
RE: Creation of a Crime Control and Prevention District
The City of Grapevine may create a Crime Control and Prevention District (a "District")
pursuant to Chapter 363 of the Texas Local Government Code. The process for creating a
District may be initiated by the City Council through the appointment of a temporary Board of
Directors of seven (7) persons. This Board may be the City Council.
Once appointed, the Temporary Board must organize and appoint a presiding officer
within fifteen days of their appointment. The Temporary Board has a number of responsibilities
which are generally outlined herein as follows:
Formulate and approve a two-year crime control plan and budget plan.'
The budget will include the proposed tax rate for the Districe, along with
proposed projects for the use of the taxa.
2. Submit crime control plan and budget plan to the City Council for review
and approval, following a public hearing on same.4
3. Order the calling of an election.5
4. At least 35 days before the election, give notice of an election to create a
District by publishing a substantial copy of the election order once a week
for two consecutive weeks.6
' See, Code at § 363.061
2 See, Code at § 363.055.
3 See, Code at § 363.154.
4 See, Code at § 363.204, 363.205.
5 See, Code at § 363.054.
6 See, Code at § 363.056.
ATTORNEY-CLIENT PRIVILEGED MATERIAL PAGE 1
5. 34-61 days after election is ordered- Hold election (must be held on a
uniform election date).
6. 2-13 days after election- Canvas returns.8
There is a five (5) year limit on the existence of the Temporary Board.9 If there has not
been a successful election regarding the proposed District by then, the Temporary Board is
automatically dissolved and the District cannot be created.
Before an election can be ordered, the Temporary Board must approve a crime control
plan and budget plan. Section 363.061(c) of the Local Government Code (the "Code") requires
that the Crime Control District Plan and Budget Plan must be adopted in the same manner as
provided for the adoption of a proposed annual budget under Section 363.204 of the Code. The
schedule for a proposed election regarding the Grapevine Crime Control and Prevention District
must be in compliance with the requirements of Section 363.204 of the Code.
Section 363.204 requires that the Temporary Board must publish notice of the hearing
regarding the approval of the Crime Control District Plan and Budget Plan not later than the 10"'
day before the date of the hearing. The Temporary Board's consideration of the Crime Control
District Plan and Budget Plan must be a public hearing, at which any Grapevine citizen may
provide comment. The Temporary Board may approve the Crime Control District Plan and
Budget Plan at this public hearing. Not later than 10 days after the Temporary Board's approval
of the Crime Control District Plan and Budget Plan, both Plans must be submitted to the City
Council for its approval.
The City Council's consideration of the Crime Control District Plan and Budget Plan also
requires a published notice not later than the 10th day before the date of its public hearing
regarding the Plans. After the City Council has approved the Crime Control District Plan and
Budget Plan, the Temporary Board may order the calling of an election regarding the Crime
Control and Prevention District at any time. When the Temporary Board orders an election to be
held, the election must be held after the 34th day and before the 61St date after the date on which
the election was ordered. Additionally, the election must not be held until after the 35th day after
the publication of the Notice of Election.
Based on the above and utilizing the next uniform election date of November 7, 2006, we
propose the following timeline regarding the creation of the temporary board, the budget and
plan approval and the calling of an election:
Resolution to create District by City Council
City Council to appoint Temporary Board
7 See, Code at § 363.057.
8 See, Code at § 363.059.
9 See, Code at § 363.060.
August 14, 2006
Must be done not later than 60th day after
date after District is proposed (do this at the
August 14, 2006 meeting to comply with
ATTORNEY-CLIENT PRIVILEGED MATERIAL PAGE 2
Temporary Board organized, director elected
Publish Temporary Board's
Notice of Public Hearing on Plans
Publish City Council's
Notice of Public Hearing
Temporary Board's Public Hearing
City Council's Public Hearing
Temporary Board Calls the Election
Notice of Election
(Once a week for two consecutive weeks)
Election to be held
November 7, 2006 election date.)
Not later that 75 days after District proposed
and not later than 15 days after the
appointment of the Temporary Board (do
this as soon as possible after the August 14,
2006, meeting to comply with November 7,
2006, election date.)
2-13 days after election Board must canvas election.
After election - Notice to Comptroller.
Not later than September 1, 2006
Not later than September 1, 2006
September 12, 2006
September 12, 2006
September 26, 2006
First published before October 2, 2006
(36t" day before election)
November 7, 2006
Note: Staff recommends that the City Council appoints itself as the Crime District Board. If this
happens, some of the above steps and notices may be combined.
H:\Boyle-Lowry\Grapevine\gv-opinions\gv-op-crime control district-creation.doc
ATTORNEY-CLIENT PRIVILEGED MATERIAL PAGE 3
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY
OF GRAPEVINE CALLING A SALES AND USE TAX
ELECTION TO BE HELD WITHIN THE CITY ON
NOVEMBER 7, 2006, TO SUBMIT A PROPOSITION ON
THE QUESTION OF THE ADOPTION OF A SALES AND
USE TAX UNDER THE PROVISIONS OF SECTION 4B OF
THE DEVELOPMENT CORPORATION ACT OF 1979 (ART.
5190.6, V.T.C.S.); MAKING PROVISIONS FOR THE
CONDUCT OF THE ELECTION AND PROVIDING FOR
OTHER MATTERS RELATED THERETO; PROVIDING A
CUMULATIVE CLAUSE; PROVIDING SEVERABILITY;
PROVIDING FOR PUBLICATION; PROVIDING FOR
ENGROSSMENT AND ENROLLMENT; AND PROVIDING
AN EFFECTIVE DATE
6im
WHEREAS, pursuant to Article 5190.6, the Development Corporation Act of
1979, Section 413, Vernon's Texas Civil Statutes, as amended (the "Act"), the City
Council of the City of Grapevine, Texas (the "City"), is authorized, and hereby finds and
determines that it is appropriate, advisable, and in the best interests of the citizens of
the City to call and hold an election in the City for the purpose of submitting a
proposition pertaining to the levy and collection of a one-half of one percent sales and
use tax within the City for the purposes hereinafter set forth; and
WHEREAS, the City Council finds and declares that the meeting at which this
Ordinance is considered is to be open to the public as required by law, and that public
notice of the time, place and purpose of said meeting was given as required by Chapter
551, Texas Government Code, as amended; and
WHEREAS, the City of Grapevine is authorized by law to adopt the provisions
contained herein, and has complied with all prerequisites necessary for the passage of
this ordinance; and
WHEREAS, the City has determined that an amendment to Chapter 16 Parks
and Recreation, of the Code of Ordinances is in the best interest of the health, safety,
and welfare of the City and its citizens.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF GRAPEVINE, TEXAS:
Section 1. That all matters stated hereinabove are found to be true and correct
and are incorporated herein by reference as if copied in their entirety.
Section 2. Election Ordered; Proposition
The statements made in the foregoing premises being true and correct and being
adopted hereby as findings of fact, an election (the "Election") shall be held in and
throughout the City of Grapevine, Texas; on Tuesday, November 7, 2006, such date
being a uniform election date as defined in Section 41.001 of the Texas Election Code,
as amended (the "Code"). At the Election the form of proposition set forth in Section 8
hereof shall be submitted to a vote of the qualified voters of the City.
Section 3. Eligible Voters; Conduct of Election
All resident, qualified voters of the City shall be eligible to vote at the Election.
The election shall be held and conducted in accordance with the provisions of the Texas
Election Code, Chapter 321, Subchapter E, of the Texas Tax Code, and Section 4B of
the Act, and as may be required by law, all election materials and proceedings shall be
printed in both English and Spanish.
Section 4. Election Precinct; Election Judges
The entire City shall constitute one election precinct. The polling place where
qualified voters shall cast ballots for this special election shall be located at City Hall,
200 S. Main Street, Grapevine, Texas. and
are hereby appointed to serve as Presiding Judge and
Alternate Presiding Judge, respectively, for the Election. The Presiding Judge shall
appoint not less than two (2) qualified election clerks to serve and assist in the conduct
of the Election; provided, however, that if the Presiding Judge named herein actually
serves as expected, the Alternate Presiding Judge shall be one of such clerks. The
voting places shall be open from 7:00 a.m. to 7:00 p.m. on the date of the Election.
Section 5. Election Officers
The persons named herein are hereby designated and appointed officers to
conduct the Election until any replacements thereto are appointed by further order of the
City or by appointment pursuant to Section 32.007 of the Code. Pursuant to Section
32.091 of the Code, compensation for services rendered by such appointed officers
shall be at an hourly rate of six dollars ($6.00).
Section 6. Early Voting
Early voting by personal appearance for this election shall begin on
, 2006, and shall terminate on, , 2006, and the
hours designated for early voting by personal appearance shall be from 8:30 a.m. to
5:00 P.M. on each weekday. Early voting on a Saturday or Sunday, if any, shall be
conducted in accordance with the requirements of the Code. Early voting by personal
appearance will be conducted at City Hall, 200 S. Main Street, and Grapevine, Texas
76051.
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Section 7. Early Voting by Mail
Early voting by mail shall be conducted by the City Secretary as Early Voting
Clerk in conformance with the requirements of the Code. Ballot applications and ballots
voted by mail shall be requested from and sent to: Ms. Linda Huff, 200 S. Main Street,
and Grapevine, Texas 76051.
Section 8. Early Voting Ballot Board
The Early Voting Ballot Board is hereby created and authorized to canvass the
early votes cast by mail and by personal appearance. is
hereby appointed to serve as Presiding Judge and
hereby appointed to serve as Alternate
Presiding Judge of the Early Voting Ballot Board. The Presiding Judge shall appoint
two (2) additional members of the Early Voting Ballot Board provided that in the event
the Presiding Judge actually serves, the Alternate Presiding Judge shall be one of such
additional members.
Section 9 Paper Ballots
Voting shall be by the use of paper ballots. The preparation of the necessary
equipment and official ballots for the Election shall conform to the requirements of the
Code.
Paper ballots shall be prepared in accordance with the applicable provisions of
the Election Code so the voters may cast their ballots either "FOR" or "AGAINST" the
aforesaid measure which shall appear on the ballot substantially as follows:
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Section 10. Election Returns
09
The election officers named herein shall make returns for the Election in the
manner required by law, and the ballots that are properly marked in conformance with
the provisions of the Code for votes cast both during the period of early voting and on
the day of the Election shall be counted in the manner required by law.
Section 11. Notice
Substantial copies of this.Ordinance in both English and Spanish shall serve as
notice of the Election, and said notice shall be (a) published once in a newspaper of
general circulation within the City not earlier than the 45th day, or later than the 10th
day before the Election; and (b) posted not later than the 21st day before the Election
on the bulletin board used for posting notices of meetings of the City Council of the City.
Section 12. Severability
It is hereby declared to be the intent of the City of Grapevine, that the phrases,
clauses, sentences, paragraphs, and sections of this Ordinance are severable, and if
any phrase, clause, sentence, paragraph, or section of this Ordinance shall be declared
unconstitutional by the valid judgment or decree of any court of competent jurisdiction,
such unconstitutionality shall not affect any of the remaining phrases, clauses,
sentences, paragraphs, or sections of this Ordinance, since the same would have been
enacted by the City Council without incorporation of any such unconstitutional phrase,
clause, sentence, paragraph, or section.
Section 13. Publication
The City Secretary of the City of Grapevine is hereby directed to publish the
Caption and Effective Date of this Ordinance as required by Section 52.011 of the
Texas Local Government Code.
That all ordinances or any parts thereof in conflict with the terms of this ordinance
shall be and hereby are deemed repealed and of no force or effect; provided, however,
that the ordinance or ordinances under which the cases currently filed and pending in
the Municipal Court of the City of Grapevine, Texas, shall be deemed repealed only
when all such cases filed and pending under such ordinance or ordinances have been
disposed of by a final conviction or a finding not guilty or nolo contendere, or dismissal.
Section 14. The fact that the present ordinances and regulations of the City of
Grapevine, Texas are inadequate to properly safeguard the health, safety, morals,
peace and general welfare of the public creates an emergency which requires that this
ordinance become effective from and after the date of its passage, and it is accordingly
so ordained.
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Section 15. Effective Date
This Ordinance shall take effect from and after its date of adoption in accordance
with law; and it is so ordained.
PASSED AND APPROVED BY THE CITY COUNCIL OF THE CITY OF
GRAPEVINE, TEXAS on this the day of 2006.
William D. Tate
Mayor
ATTEST:
Linda Huff
City Secretary
John F. Boyle, Jr.
City Attorney