Loading...
HomeMy WebLinkAboutColleyville Crime Control and Prevention District (CCCPD )-Agenda Packets-2/16/2010~,, , ~, City of Colleyville 100 Main Street ~ ' ~~ ~.~ Colleyville, Texas 76034 ~ ~`~~~~` Agenda 817. 503.1000 ,,,,.,~ www.colleyville.com Colleyville Crime Control and Prevention District Board Tuesday, February 16, 2010 5:00 PM City Council Chambers 1. CALL TO ORDER 2. CONSENT: READING AND PUBLIC HEARING -Resolution R-10-0050 2a Approval of the minutes of the Crime Control and Prevention District Board of Directors meeting of February 2, 2010 3. RESOLUTION(S): PUBLIC HEARING 3a R-10-0048 Authorization of the imposition of the local sales tax on residential electric and gas services 3b R-10-0049 Authorization of the imposition of the local sales tax on telecommunication services 4. ADJOURNMENT I hereby certify the above agenda was- posted on the bulletin boards at City Hall on Friday, February 12, 2010, y 5:00 p. ~ ~ Cynthia Singleton, TRMC, CMC City Secretary Any matter on this agenda may, at the discretion of the governing body, be opened for public comment and discussion. If you plan to attend this public meeting and have a disability that requires special accommodations, please advise the City Secretary at least 48 hours in advance at 817.503.1133, and reasonable accommodations will be made to assist you. Cify of Colleyville Page 1 Printed on 2N2/2010 RESOLUTION R-10-0050 A RESOLUTION APPROVING COLLEYVILLE CRIME CONTROL AND PREVENTION DISTRICT BOARD OF DIRECTORS ACTION UNDER CONSENT ITEMS AT THE MEETING OF FEBRUARY 16, 2010 WHEREAS, Colleyville Crime Control and Prevention District Board of Directors has taken action on certain items on the agenda under Consent Items. NOW, THEREFORE, BE IT RESOLVED BY THE COLLEYVILLE CRIME CONTROL AND PREVENTION DISTRICT BOARD OF DIRECTORS OF THE CITY OF COLLEYVILLE, TEXAS: Sec. 1. THAT the agenda decisions approved by the Colleyville Crime Control and Prevention District Board of Directors action under Consent Items as follows are hereby adopted: a. THAT the minutes of the Colleyville Crime Control and Prevention District Board of Directors meeting held February 2, 2010, are hereby approved. AND IT IS SO RESOLVED. APPROVED BY A VOTE OF ABSTENTIONS, THIS THE ATTEST: Cynthia Singleton, TRMC, CMC City Secretary AYES, NAYS AND _ DAY OF 2010. COLLEYVILLE CRIME CONTROL AND PREVENTION DISTRICT Tom Hart President City of Colleyville 1000 Mlain Street ~ ~ Colleyville, Texas 76034 Minutes -Draft 817.503.1000 rta~-. www.colleyville.com Colleyville Crime Control and Prevention District Board Tuesday, February 2, 2010 5:00 PM City Council Chambers 2. 2a Approval of the minutes of the Crime Control and Prevention District Board of Directors meeting of June 16, 2009 President Hart read Resolution R-10-0047 in its entirety. President Hart opened the public hearing. There was no one present wishing to speak concerning this item and President Hart closed the public hearing. Director Kelly moved to approve Resolution R-10-0047. Director Hall seconded the motion. The motion carried by the following vote: Aye: 6 - David Kelly, Michael Muhm, Stan Hall, Jon Ayers, Tom Hart, Mike Taylor Absent: 1 -Carol Wollin The meeting of the Colleyville Crime Control and Prevention District (CCCPD) Board of Directors was called to order by President Tom Hart on February 2, 2010, at 5:01 p.m. ROLL CALL: Directors David Kelly, Jon Ayers, Stan Hall, Michael Muhm and Vice President Mike Taylor were present. President Tom Hart, City Manager Jennifer Fadden, Assistant City Manager and Chief Financial Officer Terry Leake, Police Chief Steve Dye, Police Lieutenant Rodney Cunningham, Strategic Services Manager Kelly Cooper, Information Systems Manager Chris Pena, Management Assistant Christine Loven and City Secretary Cynthia Singleton were also present. Director Carol Wollin was absent. CONSENT: READING AND PUBLIC HEARING -Resolution R-10-0047 City of Colleyville Page 1 Printed on 2/9/2010 Colleyville Crime Control and Minutes -Draft February 2, 2010 Prevention District Board 3• RESOLUTION(S): READING AND PUBLIC HEARING 3a R-10-0048 Authorization of the imposition of the local sales tax on residential electric and gas services President Hart read Resolution R-10-0048 in its entirety. Assistant City Manager and Chief Financial Officer Terry Leake provided a summary of Senate Bill 575, which authorizes a crime control and prevention district organized under Chapter 363, Local Government Code, that imposes sales tax under Tax Code 321.108, and is located in all or part of a municipality that imposes a tax on the residential use of gas and electricity, will be allowed to impose tax throughout the special purpose district on residential use of gas and electricity. Ms. Leake also presented information regarding the process, timeline and financial impact for imposing the tax and answered questions of the City Council. President Hart opened the public hearing. There was no one present wishing to speak concerning this item and President Hart closed the public hearing. Discussion ensued regarding the Board's support of the Police Department, the desires of the citizens related to the proposed taxes, meeting notice publication, utility fee increases, period of time allowed for imposing the tax and the financial impact if the tax is not imposed. City Manager Jennifer Fadden stated that the Board is aware of the declining sales tax revenues over the last year particularly over the past consecutive seven months. It has had a particular impact on the crime district because there is not as much revenue collected in that fund. Currently, the salaries of four officers are funded from the crime district sales tax revenue. While we are not in a position to consider eliminating those positions at this point or trying to find alternative funding sources, we feel from a staff perspective, this will allow us to maintain the current service level and, in the future, potentially enhance the service level if the sales tax were to rebound. The sales tax will probably never be at the level it was a couple of years ago, but, we feel for right now, it will give us the ability to maintain those officers and the current service level. Police Chief Steve Dye spoke regarding the community's support for public safety, the future economic instability, the challenges of the Police Department budget and the need to maintain and increase the service level for public safety. City of Colleyville Page 2 Printed on 2/9/2010 Colleyville Crime Control and Minutes -Draft February 2, 2010 Prevention District Board City Manager Jennifer Fadden stated the largest expense of the Crime Control Prevention District is debt service on the Justice Center, which makes up about half a million dollars of what is collected and the second largest expense is salaries for the officers. Ms. Fadden further stated, perhaps this is something the Board would like additional time to study and staff can provide details of the crime control and prevention district revenues and expenditures for a future meeting. Discussion continued regarding the stability of the park and library voluntary funds, lack of access to the additonal sales tax on each individual option and the debt service and coverage ratio on the Justice Center. The Board requested information regarding the time period allowed for approving the local sales tax on residential electric and gas services and telecommunication services, the CCCPD sales tax revenue and expenditures and the Police Department budget. Director Ayers moved to table Resolution R-10-0048 and continue to the February 16, 2010, CCCPD meeting. Director Taylor seconded the motion. The motion carried by the following vote: Aye: 6 - David Kelly, Michael Muhm, Stan Hall, Jon Ayers, Tom Hart, Mike Taylor Absent: 1 -Carol Wollin 3b R-10-0049 Authorization of the imposition of the local sales tax on telecommunication services President Hart read Resolution R-10-0049 in its entirety. Assistant City Manager and Chief Financial Officer Terry Leake provided information regarding the proposed imposition of the local sales tax on telecommunication services. President Hart opened the public hearing. There was no one present wishing to speak concerning this item and President Hart closed the public hearing. Director Kelly moved to table Resolution R-10-0049 and continue to the February 16, 2010, CCCPD meeting. Director Hall seconded the motion. City of Colleyville page 3 Printed on 2/9/2010 Colleyville Crime Control and Minutes -Draft February 2, 2010 Prevention District Board The motion carried by the following vote: Aye: 6 - David Kelly, Michael Muhm, Stan Hall, Jon Ayers, Tom Hart, Mike Taylor Absent: 1 -Carol Wollin 4. ADJOURNMENT There being no further business before the Colleyville Crime Control and Prevention District Board of Directors, Director Kelly moved to adjourn. Director Muhm seconded the motion The motion carried by the following vote: Aye: 6 - David Kelly, Michael Muhm, Stan Hall, Jon Ayers, Tom Hart, Mike Taylor Absent: 1 -Carol Wollin President Hart adjourned the meeting at 5:56 p.m. APPROVED BY A VOTE OF AYES, NAYS AND ABSTENTIONS ON THIS THE DAY OF 2010. Minutes taken and prepared by: Cynthia Singleton, TRMC, CMC City Secretary City of Colleyville Page 4 Printed on 2/912010 - -- Date: ~~ ~~~~--v SPEAKER CARD I will speak n Support of this item. ~~ I will speak In Opposition to this item. I do not wish to speak, but please records my: ^ support ^o position ~v -ooh-~ Agenda Item Number: ~~. ~~ ~ Ordinance/Resolution Number: '~-i---- Name: ~ `~ ~~ ~ ~ Address: `L ~ ~ ~ \ City:_ _ ' ~- Telephone Number: '' I ~~ ~ , U tate: ~~ Zip Code: ~e~esenting: ~~ ~- -r~ ~ (organization self) 1 understand I am limited to speaking for five minutes. For business not listed on the agenda as a Public Baring; City Council will not respond in accordance with the Texas Open Meetings w, Chap 551 of the, Texas Local Government Code. Cl_ Signed: °~~- This informati is a Public Record. Date: ~`~e ~r l w. ~Q~ d SPEAKER CARD I will speak In Support of this item. I will speak In Opposition to this item. I do not wish to speak, but please records my: ^ support ^opposition Agenda Item Name: Address: ber: Ordinance/Resolution Number: 1 ,~ U City: State: /~ Zip Code: Telephone Number: ~~~~ Representing: (organization/self) 1 understand 1 am limited to speaking for five minutes. For business not ed the agenda a ub ' ~ earin City Council will not respond in accordance with the as en Meet' `a ,5 the Tex ocal Government Code. Signed: ~~ ' - ~~~ This inforrlhation is a Public R>scord. Date: ~ 1 l ~- ~l `~~ I will speak In Support of this item. ~_ I will speak In Opposition to this item. SPEAKER CARD I do not wish to speak, but please records my: ^ support ^opposition Agenda Item Number: Ordinance/Resolution Number: Name: ~ ~- ~ C ('~`'~.-1---L" ~ ~~~ Address: ~ ~' ~ ~ ~~T t'y ~~ S ~L--~~-, City: ~~-' r.--C- ~`~l V c ~ ~ State: l I~ Zip Code: ~~'~' Telephone Number: ~ ~~- ~ 33'~ ~f 3Representing: ~~ S ~ F` (organizationlself) 1 understand 1 am limited to speaking for five minutes. For business not listed on the agenda as a Public Hearing, City Council will not respond in accordance with the Texas Open Meetings Law, Chapter 551 of the Texas Local Government Code. Signed: This information is a Public Record. Date: ~~ ~'`' ~,:~ %~° ~~~~~~ SPEAKER CARD I will speak In Support of this item. ~F"" I will speak In Opposition to this item. I do not wish to speak, but please records my: ^ support ^opposition r-~ Agenda It m Number: ~.~ Ordinance/Resolution Number: :' l"":s ~ ~'~~ ¢~~~ ,_. i Address ~:,; ~~~' (-~' ~ ~~~,~, ~~.~ ~:,~ ~ , , ~~~ ~ ~ ~. ~~ ~. a City: ~~° ~~ .~ .: State. t '~~=Zip Code: ~;,,~ ~~-,~ ,, Telephone Num. er:~'.`~~'~~.T~';~ Representing: (organizationlselfl 1 understand / am limited to speaking for five minutes. For business r- listed on the agenda as a Public Hearing, City Council will not respond in accordance wig the~'exas Open eetings Lai, Chapter 551 of the Texas Local Government Code. .~ , A:..., Signed: ~<, ~~„w~,.~~. ~~~ ~ ~ ?'~ ~,.~,, , information is a Public Record. Date: ~ ~ i 6 ' ~ G SPEAKER CARD I will speak In Support of this item. _ ~ I will speak In Opposition to this item. I do not wish to speak, but please records my: ^ support ^o position Agenda Item Number: Name: ~~ ~~ ~ ~ C ~~iG ~~~- Ordinance/Resolution Number: (, ~, r ~ c 2 Address:,/ ~ O ~ ~ I ~ r~ `~- ~r~ City: ~Gl -N ~~~ State': J~_ Zip Cod ~ ~~ Telephone Number: ~ i ~ `S~ J Representing: S ~ (organization/self) 1 understand 1 am limited to speaking for five minutes. For business not listed on the ag as a Public Hearing, City Council will not respond in accordance with T/'ex~as Open Me 'ngs Law, apter 551 of the Texas Local Government Code. U /% ~ J~ \~ Signed: information is a Public Record. __. Date ~ / SPEAKER CARD I will speak In Support of this item. _ I will speak In Opposition to this item. ~_ I do not wish to speak, but please records my: ^ support opposition Agenda Item Numbef~ ~ ~ OrdinancelResolution Number: Name: Addre: ' ~ State~_~____ Zip Code: City: -~ ` Telephone Number 1- epresenting: (organization/self) 1 understand 1 am limited to speaking for five minutes. For business not listed on the agenda as a Public Hearing, City Council will not respond in accordance with the~~e eet~gs Law, Chapter 551 of the Texas Local Government Code. Signed• _ ~ hi n is a Public Record. Date: ~ ~- ~~ 'rz~ SPEAKER CARD I will speak In Support of this item. _~ I will speak In Opposition to this item. I do not wish to speak but please records my: ^ support ^opposition Agenda Item Number: Ordinance/Resolution Number: Name: r` Odd C ~fL Address: ~~~ ~~~ /~l/~.G L~2T City: f-Q"6/ ~~1~ State: _C~ Zip Code: ~d~~~ Telephone Number: p~Z- ~I Representing: ~~ DGJi(/~2 ( rganization/self) 1 understand 1 am limited to speaking for five minutes. F usmess no fisted on the agenda as a Public Hearing, City Council will not respond in accordance wit a Texas Open Meetings Law, Chapter 551 of the Texas Local Government Code. Signed: ' ~ ./~~ _~~ _. This information is a Publ Record. Date: ."~~`~ ' ~ ~~ ~ ~~ ~~~ SPEAKER CARD I will speak In Support of this item. " I will speak In Opposition to this item. ~ ... ~ '= ~`~ ~% ~`' ~ I do not wish to speak, but please records my: ^ support ^opposition Agenda Item Number: Ordinance/Resolution Number: Name: r'1~'.~-~'.k ~ ~., lle ` _,` Address: ~;=-`"' ~(~c ~i ~~~~` P1r~~i k I~r City: ~~ 1~~~~v t (C1-~ State: _,%~ Zip Code: f ~~.~~~ Telephone Number~~(7 '3 ~ -`~`T- Representing: ~r~iS~ f (organization/self) 1 un rstand 1 am limited to speaking for five minutes. For business not liste n the agenda as a Public Hearing, City Council will not respond in accordance with the Texa pgn Meetings Law, Chapter 551 of the Texas Local Government Code. ~.. Signed: __ - This information is a Public Record. __ __ __ __ _ ~~~ City Hall fi'~ `" ~ City of Colleyville 100 Main Street l~ Colleyville, Texas 76034 ~~~°~ Agenda Briefing 817.503.1000 vrww. col leyvi l l e. co m File Number: R-10-0048 File Number: R-10-0048 File Type: Resolution Status: Tabled Version: 1 Requester: Office of the City Manager Agenda Date: 02/16/2010 Agenda No.: 3a Controlling Body: Colleyville Crime Control and Prevention District Board Final Action: File Name: Authorization of the imposition of the local sales tax on residential electric and gas services Attachments: General Fund and CCCPD Comparison FY 2000-FY 2009.pdf Colleyville Police Department Personnel Allocations.pdf CCCPD Budget Recap.pdf SB00575F Analysis.pdf Resolution R-10-0048.pdf History of Legislative File Version: Date: Acting Body: Action Text: 1 02/02/2010 Colleyville Crime Control and Prevention District Board 1 02/16/2010 Colleyville Crime Control and Prevention District Board Title Authorization of the imposition of the local sales tax on residential electric and gas services Explanation Reading and Public Hearing Udate Executive Summary Authorization to enact a new state law, as provided in Senate Bill 575, to provide additional revenue for use by the Colleyville Crime Control and Prevention District (CCCPD). On January 1, 2010, a new law (S.B. 575) went into effect authorizing crime control districts to impose aone-half of one percent sales tax on residential gas and electric sales within their respective municipalities. According to existing law, telecommunications were already taxable under certain circumstances. Resolutions detailing these proposals were submitted to the CCCPD Board of Directors on February 2, 2010. The Board requested additional information from staff and tabled the resolutions until February 16, 2010. This item is being presented for consideration for two reasons: 1) a projected $80,000-$100,000 current fiscal year shortfall in the CCCPD budget due to decreasing sales tax revenue; and, 2) a change in state law (S.B. 575) that eliminates the exemption of City of Colleyville Page 1 Printed on 2/12/2010 Agenda Briefing Continued (R-10-0048) a sales tax on residential services (gas, electric and telecommunications as previously noted), effectively allowing crime districts to recover revenue lost to declining sales tax allocations. The sales tax rate in Colleyville is, and will remain, at 8.25 percent. If this additional residential services sales tax is approved, one-half cent of each dollar spent on gas, electric, and telephone services would go to the CCCPD, an increase from 7.75 to 8.25 percent. For a household spending an average of $500 in gas, electric, and phone services, the annual sales tax bill for these utilities would go up by approximately $30 a year, or $2.50 a month. For a household averaging $300 in these utilities, the cost would average $18 annually, or $1.50 a month. All revenue generated through the CCCPD sales tax allocation (one-half cent) is strictly regulated and can be utilized for public safety/law enforcement uses only. If approved, the additional revenue would serve to bridge the gap created by decreased sales tax revenue and the CCCPD's budgeted objectives. In the absence of additional revenue, the shortfall would need to be reconciled through reductions in the CCCPD Budget. Alternatively, the shortfall could be reconciled by moving expenses to and redirecting others in the General Fund Budget; however, the General Fund has already undergone and continues to be reviewed for budget reductions necessitated by decreased sales tax revenue allocations for that fund. Authorization to collect the additional half-cent sales tax from residential services requires approval of two resolutions: 1) Resolution R-10-0048, Authorization of the imposition of the local sales tax on residential electric and gas services; and, 2) Resolution R-10-0049, Authorization of the imposition of the local sales tax on telecommunication services. CCCPD History On December 1, 1998, a temporary Colleyville Crime Control and Prevention District (CCCPD) Board of Directors called an election to establish a permanent Colleyville Crime Control and Prevention District. That election was held on January 16, 1999. Establishment of a permanent CCCPD passed by 69 percent and authorized cone-half of one percent sales and use tax for the benefit of the crime control district. In accordance with existing law, the initial election authorized the CCCPD through the fifth anniversary of the date the district began (1998). A subsequent election, held on September 13, 2003, authorized the CCCPD for an additional 20 years. In that election, the CCCPD passed by a margin of 76 percent. Additional Background Documents 1) General Fund (Police)/CCCPD Budget Comparison FY 2000-FY 2009 2) Colleyville Police Department Personnel Allocations 3) CCCPD Budget Recap - FY 2000-FY 2010 4) S.B. 575 -Bill Analysis Budget Allocations The primary expenditure in the CCCPD budget is debt service for the Justice Center. City of Colleyville Page 2 Printed on 2/12/2010 Agenda Briefing Continued (R-10-0048) In addition to debt service, the CCCPD budget funds the following expenditures, which previously were funded from the General Fund: • Vehicle Replacements • Police Software Annual Maintenance Contract • Radio Replacements • Computer Server Replacements The CCCPD budget also funds the following additions to public safety: • Three Officer Positions, One Sergeant Position • Teen Court • In-Car Mobile Computer Replacements • Traffic Safety Equipment • Automated External Defibrillators • Patrol Rifle Equipment • Equipment for 9-1-1 Call Center • Motorcycle and Related Equipment • Opticom Vehicle Upgrades CCCPD Adopted Budget for 2010 Revenues: Half-Cent Sales Tax Interest Income Use of Available Cash $1, 025, 000 7, 500 294, 225 Total Revenues: Expenditures: Personnel Insurance Audit (contractual) Metroport Teen Court (contractual) Operating Equipment (capital) Vehicles (capital) Computers/Telecommunications Debt Service In-car Mobile Digital Replacement Fund Site Improvements - Protective Parking Lot Awnings Total Expenditures: Required Coverage Ratio: $1,326,725 $ 311, 343 1, 850 38, 765 33, 590 134,750 45, 000 498,162 15, 000 49, 000 $1,127,460 $ 199,265 Explanation of Required Coverage Ratio/Available Cash Line Item In 1999, bonds were issued on behalf of the CCCPD to fund construction and furnishings of the Colleyville Justice Center. (CCCPD sales tax revenues are the source of repayment for City of Colleyville Page 3 Printed on 2/12/2010 Agenda Briefing Continued (R-10-0048) these bonds.) Bond covenants require a 1.4 times coverage ratio-meaning total revenues, minus bond payments and other expenses of the CCCPD, must be .4 times greater than the annual bond payment. In each subsequent year, the bond coverage ratio amount becomes available as revenue for that year's revenue coverage. This is termed "available cash" and, if not used as part of the total revenue in subsequent years, it remains unused in the CCCPD's fund balance. Options: Based on the most recent sales tax revenue allocations (reported February 2010), an $80,000-$100,000 shortfall is projected for the FY 2010 CCCPD Budget, reducing total revenues from $1,326,725 to a range of $1,246,725 to $1,226,725. If a reduction in the existing CCCPD Budget is deemed necessary, staff has identified the following line items for consideration: • Protective Parking Lot Awnings ($49,000) In April 2008, a hail storm damaged or destroyed multiple police vehicles in area cities when those vehicles were parked in their respective police facility parking lots. In Colleyville, one patrol vehicle and two CID vehicles were damaged in the same storm. This item was intended as protection for police vehicles in the event of a similar storm. In December 2009, staff froze this expenditure in anticipation of a continued decrease in sales tax revenues. • Reduction in Radio Replacement Program ($10,000) Replacement of one-third of the handheld radios. Two-thirds of this budget item, $20,000, has been spent for FY2010. • Freezing a Police Officer Position ($36,700) One vacant officer position would be frozen due to budget constraints. • Shift law enforcement programs from the CCCPD to the City's General Fund and reduce programs and services provided through that fund. Replacement vehicles ($134,750) have been received. Metroport Teen Court expenses have already been paid for FY2010. Reading and Public Hearing Currently, sales tax is not charged on residential gas and electric sales on behalf of the Colleyville Crime Control and Prevention District (CCCPD) as it was prohibited by state law. At the most recent 81st Legislative Session, Senate Bill (SB 575) was approved, which now authorizes a crime control and prevention district organized under Chapter 363, Local Government Code that imposes sales tax under Tax Code 321.108, and is located in all or part of a municipality that imposes a tax on the residential use of gas and electricity, will be allowed to impose tax throughout the special purpose district on residential use of gas and electricity effective January 1, 2010 for tax collection purposes. The CCCPD meets this criteria. City of Colleyville Page 4 Printed on 2/12/2010 Agenda Briefing Continued (R-10-0048) For the sales tax to take effect, the CCCPD must meet and adopt a resolution imposing the tax on residential use of gas and electricity on or after January 1, 2010, the effective date of Tax Code Section 321.1055. After adoption, a full calendar quarter must elapse before the resolution becomes effective. For example, a resolution adopted on February 16, 2010, becomes effective on July 1, 2010. Resolution R-10-0048 is attached for the Board's consideration. The adoption of this option in conjunction with the option on telecommunications sales would add significant revenue to the CCCPD budget. Due to sales tax confidentiality laws, the additional sales tax on each individual option cannot be determined. However, the difference for both options can. In Fiscal Year 2009, the adoption of both options would have added $242,493 to the CCCPD's sales tax revenue. Financial Impact The adoption of residential gas and electric sales tax in conjunction with the sales tax on telecommunications is estimated to generate over $200,000 in revenue annually for the CCCPD. Recommendation Approval City of Colleyville Page 5 Printed on 2/12/2010 ~~ O) U N O Q L O Q n ~ ~ 0 o O r ~ ~ ~ O) ~ M p U .V O ' ~ O ~ 'j O - O ~ O O ~ O fl. N - (0 ~ Q 3 O o rn _ L aa~~ ~F- ~_ V '~ T (~ ~ r r ~ N ~ O V? N ~ ~ ~ ~ O Q ~ ~ ~ ~ ~ N .- ~ ~ ~ ~ 4. •~ p~ 0 (0 U Q Ua~ .L ~~ ' S O) ~ ~ ~ o . C ~ ~ N lf) N Q) C ~ ~ N ~ ~ ~ T ~ Q O ~_ ~ ~ o . ~ ~ L U " ~ C ~ O O O U N ~ ~ ~ -O N ~ ~ N ~ C -C (0 o o ~~ <o W U v i ~ N ~0 N O,0 N N U +~ C - L ~ , O O ~ O N ~ N ~ ~ O N U ~ ~=o ~ U Eu i ~ to o TQ~ U ~ ~ N ~ ' O c0 ~- O ~ O) U ~ "a C ~ o w ~ o N ~ c -~ ~ ~ LL d ~ -ate O O O LL O .~ U m ~ Q~ ~ ~ ~ O) O > Z ~, N ~ O) O- O) O o C N _ ~ Q Ear ~o . ~ L O O N ~ U Q O N N ~ ~~ U ~ +J N O ( U U C cA O N ~-p O .~ V ~ .~ ~, O \ O .` +. ~ ~ +J N ~ ~ C ~ O Q . gy R C N I ~ o ~ N ( p 0 "a +~ ~ ~ ~ ~ N ~ ~ a ~> ca V o~ ~ .~ o ~~~ rn ,~ ~o ( jQO .~. . N~c ~c v3~ a ~~ a~ a ~o~ ~ S ~ ~3 ° o = N fA ~ . O O O o - ~ O Y 7~~ m U~ U ' O N LL N .' Q ~ N~ >' L +' N O ~ ~ ` ca ~- _"~' U U c v ~ ' m ~ E~ O m~ ~n U co ~ a~i m ~~ C9 F- ~ Q rn ~ ~ .~ ~ O O O ~ ~ O O ~ O N a ~ N O ~ ~ ~ N U N O ~ ~ Z ~ ~ N ~ N N O r O Lf> r N O N ~' O ~ r ~ ~ N O r r CO CO lf) ~ ~ d' r N M ~ ti O O N N O M M M M 00 M ~ N O O CO ~ ~ N t() ~ N C~ O ~ M r b9 O ~ O O ~ M O ~ N O N N ~ M ~ O N O ~ I~ O M r f~ r M r r ~ EA ~ C!J t` ao O O lf) ~ r r pOO ~ M N N r r ~ ~ N N ~ ~ M ~} EA ~ r ao O ~ ~ ~ O N ~ O ~' ~ N N ~ O ~ M ~ ~ N ~ N ~ N N N O ~ ~ N ~ ~ ~ ~ N ~ N r N O O C4 ~ ~ O O 00 ~ ~ ~ ~ N O ~ ~ N N O O ~ ~ ~ N N ~ r O ~ r O ~ Cfl N ~ ~ N ~ N ~ t7 ~ N ~ O r Op ~ ~ O ~ 3 ~ C p O j O O ~ ~ M M ~ 0 0 N~ rn N O M ~( O ~ N N a0 U N CO e» V ~ OL ~ y m N V ~° m L m `d ~' a °' ~~' a° c a ~' ~ m m v m r o ~ L~ ~ U ~ ~ ~ r ~ w N L _ ~ d 3 O V 7 O~ L O~ d 0 0 L +r 0 C7~m VC0 HW t-Ov~ HIL Q HU +' L O O U M `~ ~ M O O) lj) ~ fA r L ~ ^ ^,, W N ~ C ~ ~ ~ -d C C O) ~p ~ " Q ~ MM .~ ~ W C ~ C ~ ~ LL ~ Q- ~p ~ N .~ U C ~ U ~ N ~ U i O C ~ C C to fE ~ ~ O . . .. O > ~ ~ O ~ O U ~ U Q m ~ ~ ~ ~ ; U N ~ U ~ O ~ ~ ~ U U ~ . o o ~a o~ o f~ ~c")~ o~~ O) Q o c ~ ~ N II II II II II U c + ~ . (~ N C ~ ~ C , tl) ~ O C • O ~ ~') ~ ~ M ' ~ ~ (0 e=Of~~-ACA O ~ ~ OpOj~NN~ QO ~ ~ ~~~ r 69 Ef? O~ i O 7 ~ ~ ~ a~ ~ ~ ,U o~~ U > N vOi "i' Q '~ "' O O L ~ N O ~ N ~ ~L~UcnUO ~ (0 }; o ~ ~~ U ~ oE~o ~ ~muS ~ 0 O ~~a~ •~ oU~ ~. ~, U o .~ O N 7 ~~ ~ }~ ^^`` ~_ O W f~ O ~ U H N ~ O~~M~~1= ~ ~ L? i ~~~N~' = i N N O ~ T~~ ~M.-~M . U c ~ c p ' O m ~ ~ U_ N O Q ~ ° o` °'~m~ ~~~~ o ~ N ~ ~ Q'Q ~ . N ~ ~ ~ ~~Uv U~ ~ ~ mo ) - o}..r I Colleyville Police Department Personnel Allocations The Colleyville Police Department total staff allocation is 52 full-time positions: 38 sworn and 14 civilian employees. Total patrol positions, including patrol officers, traffic officers, and patrol sergeants, number 25, or 66% of the total sworn allocation of 38. A breakdown of departmental personnel is as follows: • Police Chief • Operations Lieutenant • Services Lieutenant • 4 Patrol Sergeants • 1 Criminal Investigations Sergeant • 21 Patrol Officer Positions (2 Current Vacancies; 2 Traffic Officers) • 3 Criminal Investigators • 3 School Resource Officers • 1 Community Services Officer • 1 Personnel/Training/Fleet Officer • 8 Communications Specialists • 1 Communications Supervisor • 1 Warrant Officer • 1 Administrative Assistant • 1 Records Clerk • 1 Animal Control Officer • 3 Public Safety Assistants (1 full-time; 2 part-time positions) " 11 School Crossing Guards (part-time; not included in total manpower) ~, v~ t~ ~~ O N ~ rn a0 n v~ ~ ,~-~ ~ ~ o N +"~ etl h K ~:J W H Cq M V x(1 70 tf1 ~1 P J1 O ~ N N m M 4 W ~ ~ V M N fi tf1 a M i i /1 c1 1 M l1 . -1 + r-i N N ,J~ sn .;n r-i ,f. H ~ ~ N Q e~f1 ~ 0 e~f1 ~ u7 ~~7J w O N ~ ~ K 7~pp 7b p~ W O O M Ul 00 h 1+ M O h o o C O ai rri o o ri .-i ai .r v ai ~i ~,~ .^i r*i ~i et1 N :O ~ 01 N :'A en eft O H A ~ O O N C EJ1 r-1 ^! rl N sA .ri .A N V'1 N N ,.i N ~ ;Yr M to ,..~ ,,n ~ w ~ C O W .-1 0O O O V 0p O^ O O N G'i ~y p O ~ ~ ~ y M h ~f 7 Q ~ .f1 M ~ !`. Vi h ~ fl O ~~ Q1 ~ M ~ +7 ~ ,p e W M ~ N ~ , + "1. 4 1 'i N ~ i <A N t N V A ~ V'e O ,y aA ,.~ V1 a!1 c!1 p Jt N sA VY V O N .s7 N 0 0 0 0 O ~ O "J 4 N O M afl n K s71 O +cn O~ YI a'1 O W O a ~ ~ O ~'^ ~^ N ~ tl5 N h N Q aC ( (~~ O ^ei ` ~ ~ Ct A N ~-i +~ 'h Yi '.,,}' fV T </i V'! O V1 V/ N N afl t/1 b tJ vv ,•r :n zn ve <n 0 0 0 o r. 0 0 0 0 0 ~o :~ O an ~~ M 'OJ N ~L 1 a~9 w'e Vt O iA A Je v7 ~ yt o .p J' ~ N ~ a c~i ~ in ~ N Vl a/e N Vl VT 0 0 .-~ n o C o 0 0 o x 0~ x •n ~i n ^T O ~ +n .r..n ,n ~ .,n ,n - V_ ~ L' ti•9. A 4T M 7i1 M r-1 /t rv M s!Y r1 efl J '!1 O i1 h N +tfl N Ql x,M1 J1 VY h N N s.'~ ~ ~ ~ ~ ~ ~ ~ J ct ~ ~ i ~ Y~1 ~ ai n (V O t/1 Hl J J ~d O r1 3~ rJ fi .fe r. '+J V'e Ve N ~ to ~h 0 o x uo M O o 0 0 o M o C ~ n .~+ o ao ai N O ~n ~n .n <n a ~ ve W ~ M W O N M r-1 en '+1 O v1 O ~ e~i ~ ~ ~ a' ~ xi .Gi .n vti w v. .n .n 0 0 0 a o 0 0 0~^ M o 0 r. M N n ~~ v. fi fi N fi ~ C .n ve vx o M sn v. +--I sh .'~ M n -fi -n A ~ ~ ~ ~ .n n r+ n .-e uo v~'~ .ti ~0 ~n en v ~ an ve c n vi J ~p JJ ~j' O O O N ~ ~ ~ 3 y0 ~ W N ~ V N e t1 V~ N ~ N v'e tifi 4 :D ~ O e O ~ d ~ ~ -n b ~ r- en O Qi S~ 3ti 49 ++ .. M 71 e.'1 H N M A A N ' ti L"~ r~1 s/1 Nei. N tifL V1 ^S ~ A ti eJ ! 1f1 ~..~ f/1 t7f zf1 V1 O Z M fl Z 2 ~ ~ J '~ Q L.1 L g ~ ~ ~ ~ ~ _ O ~ :7 Z r- ~ w J ~ ~ V (j w C7 ~+ ~ ^J~ Q Q ~ ~ ~' sJia ~ ~ ~i~ ~ ' ~ J ~ l ~ W ~. Q ~ ~ q W c7ci ~ J aa i ~ i7 Ct ~ 2 ~ = Z ;n F ~ ~ tt ~ SC ~:7 y ,~ ~ ti ti 'J ~ Q Z J ~ ~ ~ ~ ~ ~ w ~ 4J ~ ~ ~ 7 W ~ e~ ~ ce ~ ' a c+ i Q W ~ H ' ~ ~ ~ ;fi 7 i -. Y7 O . i~ ? i1 C.l ~;n c N ~ ~ ~.. O N C CO y U ` •~ .- ~ ~ ~ ~ ~ ~ ~ 7 W U O ~ w ~ ~ O ~ O ~ U Y ~ ~ O L N ~ (Q C ~ ~ N ~ ~ 'C c N Q ~ N ,~ ~ ~ +-~ 7 U ~ O O ~ ~ Q ~ ~ N ~C Q w .V O Q C Q ~ N ~ ~ ~ •~ C N U ~ U ~ +' 0 a C -O N O ~ ~ U N fa ~ N O U O C U ~ O U Vf ~ f6 p~ 3 ~ m ~ ~ L d ~ O fl- cC L N Q "a ~ ~ N '6 C U C .U C ,~ 3 n N Q O ~ X ~ C N 3 fC ~ L L >+ O C •V U N U ~9 ~ ~ N Vi ~ O ~ d d ~' N N C ~ ~ N N U N n O .~_ d ~ O U 'j O C ~ ~ .~ O C ~ U m E N N ~ C ~ ~ C ~ N N ~ ~ ~ U 7 ~ T U C f6 N ~ N N ~ O a. ~ a~ ~ ~ U O ~ ~ O u~ L (p ~ U f6 > d ~ ~ ~ N ~ O 3 N ~ C O ~ O C "" f6 U ~ N N N N N N fn f6 tp 'a C .N ~ ` ~ ~ C O O ~. ~ (6 U C ~ N U >+ p N `y O U U U ~ ~ ~ O ~ 7 C C O ~ ~ ~ Q ~ N ~ ~ N D. a N ~ O - ~ _ O N N p ~ ~ N N L ~ ~ O (6 Q •i = ~ ~" N ~ to 3 ~ Y ~ O N ~ Q W O N"''•- ~~ ~ ~ ~ ~ a N N N ~ O ~ ..+ ~ N C m r Q ~ '~ o N y O N U L ~ ~ ~ O f0 U d C L Q Q ~ ~ Q -p N w f6 ~ C ~ ~ ~ ~C ~ ~ ~ N '~ y .`r u1 N~-• L ~ ~ O ~' O ~ ` 7 i~ O N E 7 N ~ ~" C U ~ ~'- .~ ~ C ~ ~ e_ ~~ N C O N ~ w -a ~, O O (C N d1 ,C ~_ fl-.~ - ~ X ~ 7 ,~ N O N ~ N ~ ~ ~ N 7 ~ N O C C N O >_ ~ >~ N ++ "6 N > O f0 .~ ~ ` ~ N C N ~ ~ O N U ~ N .~ U O ~ O ~ N ~ Y ~ O N ~ f6 O O- ~, ~ w •C O ~ Q O ~ C C N ~ N ~ N H ~ ~ ~ 3 L _U O N O .~ ~ 'U d ~ Y N f6 ~ O O ~ (0 N N U U "~ ~ O _ C w ~ O O ~ ~ - ~ U N O ~ O O t d ~ ~ N b N L L U ~ ~ O O w f q C a~.+ N O C > C O Q _ O ~ O N N N N .N N ~ ~ T ~ Q a O ~ N N ~ to C (0 ~ C O U ~ N ~ ~ ~ O ~ ~ fq O 3 L .~+ N ~ C U Q ~ fC O ~ O ' ~ N N Q ~ N _ ~ N O ~ ._ ~ ~ ~ C O Q ~ N fn U 7 ~ N = ~ U f6 O . O O • w O p (A C U p C B C O O N O (~ 7 C N • ~ ~ ~ d fl- O LL ~ p (6 ~ _ N QN C ~ C U 7`~ Q O N C C ~~ C V N N i ~~ ~ ~ U O j~ O N U S .O .~ ~ N N .~ fl- y p '06 O +~ "O y~ N >, N ` N ~ 'O U_ N O f6 Q O L~ ~-' j N C U a C c ~ ~ o ~~ ui ~~ o. Yy uic~3o ~'o a N ~` N f6 ~ .f . U d O U j 6 X 0 0 7 ~ p Q- ~ p rn O N -p N N Q ~ N O>~ ~ N N C f6 •~ U ~ N E N U N U~ N t O N N ~ N (0 Y 'O ~ ~ O C 07 N N C~ ~ ~ . + C O ~ ~ O U N O m. N ~ p N U c~U- ~ U per-' N ~ N E f0 O "O >+ n i ~ ~ O U N a 0 C +r ~ Q Q a Q uj ~ ~~ 7 y a C O I N ~ ~ C C O O .~ O O X Q `~ `~ p a i N w N t N~ Y L L N~ C ~ ~ C N 0 ~ c ~ Q U U o0 ~` ° f0 C 0 d "_' U a f6 a - . 00_00 U ~ 5ca U a U Qoc~~ BILL ANALYSIS Senate Research Center S.B. 575 By: Davis, Wendy; Nelson Intergovernmental Relations 9/29/2009 Enrolled AUTHOR'S /SPONSOR'S STATEMENT OF INTENT The purpose of this legislation is to better align the continuation elections for Crime Control and Prevention Districts (CCPD) with current uniform election dates set by the Secretary of State. Cun•ently, continuation elections must be held prior to the expiration of a CCPD's current term. If a continuation election is not held, the district expires on the fifth anniversary, or the end of the period for which it was continued, of the most recent election. However, since the enactment of this legislation, uniform election dates have been reduced from four to two per year, causing some CCPDs to have dissolution dates that are poorly aligned with uniform election dates. S.B. 575 amends current law relating to the time for dissolution of CCPDs and to certain taxes imposed by such districts or by fire control, prevention, and emergency medical services districts. RULEMAKING AUTHORITY This bill does not expressly grant any additional rulemaking authority to a state officer, institution, or agency. SECTION BY SECTION ANALYSIS SECTION 1. Amends Sections 363.301(a) and (b), Local Government Code, as follows: (a) Provides that the crime control and prevention district (CCPD) is dissolved on the first uniform election date that occurs after the fifth anniversary of the date the CCPD began to levy taxes for district purposes if the CCPD has not held a continuation or dissolution referendum. (b) Makes a conforming change. SECTION 2. Amends Subchapter B, Chapter 321, Tax Code, by adding Section 321.1055, as follows: Sec. 321.1055. IMPOSITION OF FIRE CONTROL OR CRIME CONTROL DISTRICT TAX ON THE RESIDENTIAL USE OF GAS AND ELECTRICITY. (a) Provides that this section applies to a fire control, prevention, and emergency medical services district or CCPD located in all or part of a municipality that imposes a tax on the residential use of gas and electricity under Section 32].105 (Residential Use of Gas and Electricity). (b) Authorizes the board of directors of a district to which this section applies to, by order or resolution adopted in a public hearing by a vote of a majority of the membership of the board and recorded in the district's minutes impose a tax adopted under Section 321.106 (Fire Control District Tax) or 321.108 (Municipal Crime Control and Prevention District), as applicable, on receipts from the sale, production, distribution, lease, or rental of, and the use, storage, or other consumption within the district of, gas and electricity for residential use; exempt from taxation the items described by Subdivision (1) (relating to certain taxes); or reimpose the tax under Subdivision (1). (c) Requires a district that adopts an order or resolution under Subsection (b) to send a copy of the order or resolution to the comptroller of public accounts SRC-KRK, CRB S.B. 575 81(R) Page 1 of 2 (comptroller) by United States certified or registered mail; send a copy of the order or resolution and a copy of the district's boundaries to each gas and electric company whose customers are subject to the tax by United States certified or registered mail; and publish notice of the order or resolution in a newspaper of general circulation in the district. (d) Provides that if the residential use of gas and electricity ceases to be taxable in the municipality in which a district is located, then the residential use of gas and electricity is not taxable by the district. (e) Provides that the provisions of Sections 321.201 (Computation of Sales Taxes) and 321.204 (Computation of Use Tax) that govern the computation of municipal taxes on gas and electricity for residential use apply to the computation of district taxes on gas and electricity for residential use under this section. SECTION 3. Amends Section 321.3022(b), Tax Code, to require the comptroller on request to provide to a municipality that has adopted a tax under this chapter information relating to the amount of tax paid to the municipality under this chapter during the preceding or current calendar year by each person doing business in an area, as defined by the municipality that is part of a certain agreement, zone, or district, including a CCPD; or a fire control, prevention, and emergency medical services district. Makes conforming and nonsubstantive changes. SECTION 4. Effective date, Section 321.1055, Tax Code, as added by this Act, and Section 321.3022(b), Tax Code, as amended by this Act: January 1, 2010. SECTION 5. Effective date, except as provided by Section 4 of this Act: upon passage or September 1, 2009. SRC-KRK, CRB S.B. 575 81(R) Page 2 of 2 RESOLUTION R-10-0048 A RESOLUTION OF THE BOARD OF DIRECTORS OF THE COLLEYVILLE CRIME CONTROL AND PREVENTION DISTRICT, AUTHORIZING THE IMPOSITION OF THE CRIME CONTROL AND PREVENTION DISTRICT SALES AND USE TAX AT THE RATE OF ONE-HALF OF ONE PERCENT ON GAS AND ELECTRICITY FOR RESIDENTIAL USE; PROVIDING FOR THE NOTIFICATION OF THE STATE COMPTROLLER'S OFFICE; PROVIDING FOR THE NOTIFICATION OF THE GAS AND ELECTRIC COMPANIES WITHIN THE BOUNDARIES OF THE CITY OF COLLEYVILLE CRIME CONTROL AND PREVENTION DISTRICT; PROVIDING FOR THE PUBLICATION OF SAID RESOLUTION; PROVIDING A SEVERABILITY CLAUSE; AND DECLARING AN EFFECTIVE DATE WHEREAS, on January 16, 1999, the eligible voters of the City of Colleyville Crime Control and Prevention District whose boundaries are consistent with the boundaries of the City of Colleyville's corporate boundaries approved, and on September 13, 2003, reapproved the Crime Control and Prevention District sales and use tax, at the rate of one-half of one percent as provided by Chapter 363 of the Texas Local Government Code and Section 321.108 of the Texas Tax Code; and WHEREAS, the City of Colleyville imposes a tax on the residential use of gas and electricity pursuant to section 321.105 of the Texas Tax Code; and WHEREAS, Section 321.1055 of the Texas Tax Code, as added to the Texas Tax Code by Senate Bill 575 of the 81St Legislature, which takes effect January 1, 2010, provides the authority for the Board of Directors of the Colleyville Crime Control and Prevention District to approve by a majority vote of the membership of the Board of Directors, an Order or Resolution adopted in a public hearing and recorded in the District's minutes, to impose a tax adopted under Section 321.108 of the Texas Tax Code, on receipts from the sale, production, distribution, lease, or rental of, and the use, storage, or other consumption of, within the Crime Control and Prevention District, gas and electricity for residential use; and WHEREAS, consistent with Section 321. 1055(b) of the Texas Tax Code, the Board of Directors of the Colleyville Crime Control and Prevention District held a public hearing on February 2, 2010, and February 16, 2010, and considered any and all public comments offered at the public hearing in regard to the imposition of the Crime Control and Prevention District sales and use tax authorized by Section 321.108 of the Texas Tax Code, at the rate of one-half of one percent on receipts from the sale, production, distribution, lease, or rental of, and the use, storage, or other consumption of, within the Crime Control and Prevention District, gas and electricity for residential use, as authorized by Section 321.1055 of the Texas Tax Code, as amended. Resolution R-10-0048 Page 2 of 3 NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF DIRECTORS OF THE COLLEYVILLE CRIME CONTROL AND PREVENTION DISTRICT: Sec. 1. THAT all the above premises are found to be true and correct and are hereby incorporated into this Resolution as if copied in their entirety. Sec. 2. THAT the Colleyville Crime Control and Prevention District hereby imposes a sales and use tax on gas and electricity for residential use, at the rate of one-half of one percent, that said tax is hereby authorized and imposed on receipts from the sale, production, distribution, lease, or rental of, and the use, storage, or other consumption of, within the Colleyville Crime Control and Prevention district, gas and electricity for residential use, as authorized by Section 321.1055 of the Texas Tax Code, as amended. Sec. 3. THAT the City Secretary is hereby directed to forward to the State Comptroller's office by certified mail, return receipt requested, a copy of this Resolution. Sec. 4. THAT the City Secretary is hereby directed to send a copy of this Resolution and a copy of the Colleyville Crime Control and Prevention District's boundaries by certified mail, return receipt requested, to each gas and electric company whose customers are subject to the tax imposed by this Resolution. Sec. 5. THAT the City Secretary is hereby directed to cause this Resolution to be published in a newspaper of general circulation within the Colleyville Crime Control and Prevention District. Sec. 6. THAT it is hereby declared to be the intention of the Colleyville Crime Control and Prevention District that the phrases, clauses, sentences, paragraphs, and sections of this Resolution are severable, and if any phrase, clause, sentence, paragraph, or section of this Resolution shall be declared unconstitutional by any court of competent jurisdiction, such unconstitutionality shall not affect any of the remaining phrases, clauses, sentences, paragraphs, and sections of this Resolution, since same would have been enacted by the Colleyville Crime Control and Prevention District without the incorporation in this Resolution of any such unconstitutional phrase, clause, sentence, paragraph, or section, and said remaining portions shall remain in full force and effect. Sec. 7. THAT this Resolution shall take effect and be in full force from the date of passage and be in full force and effect thereafter. Resolution R-10-0048 Page 3 of 3 AND IT IS SO RESOLVED. ABSTENTIONS. 2010 BY A VOTE OF APPROVED THIS DAY OF AYES, NAYS, AND ATTEST: Cynthia Singleton, TRMC, CMC City Secretary COLLEYVILLE CRIME CONTROL AND PREVENTION DISTRICT Tom Hart President ~"~ ~~' '` ~ City of Colleyville ~ City Hall 100 Main Street Colleyville, Texas 76034 r,,,,. Agenda Briefing 817.503.1000 www.colleyville.com File Number: R-10-0049 File Number: R-10-0049 File Type: Resolution Status: Tabled Version: 1 Requester: Office of the City Manager Agenda Date: 02/16/2010 Agenda No.: 3b Controlling Body: Colleyville Crime Control and Prevention District Board Final Action: File Name: Authorization of the imposition of the local sales tax on telecommunication services Attachments: General Fund and CCCPD Comparison FY 2000-FY 2009.pdf Colleyville Police Department Personnel Allocations.pdf CCCPD Budget Recap.pdf SB 575 Analysis.pdf Resolution R-10-0049.pdf History of Legislative File Version: Date: Acting Body: Action Text: 1 02/02/2010 Colleyville Crime Control and Prevention District Board 1 02/16/2010 Colleyville Crime Control and Prevention District Board Title Authorization of the imposition of the local sales tax on telecommunication services Explanation Reading and Public Hearing Udate Executive Summary Authorization to enact a new state law, as provided in Senate Bill 575, to provide additional revenue for use by the Colleyville Crime Control and Prevention District (CCCPD). On January 1, 2010, a new law (S.B. 575) went into effect authorizing crime control districts to impose cone-half of one percent sales tax on residential gas and electric sales within their respective municipalities. According to existing law, telecommunications were already taxable under certain circumstances. Resolutions detailing these proposals were submitted to the CCCPD Board of Directors on February 2, 2010. The Board requested additional information from staff and tabled the resolutions until February 16, 2010. This item is being presented for consideration for two reasons: 1) a projected $80,000-$100,000 current fiscal year shortfall in the CCCPD budget due to decreasing sales tax revenue; and, 2) a change in state law (S.B. 575) that eliminates the exemption of City of Colleyville Page 1 Printed on 2/12/2010 Agenda Briefing Continued (R-10-0049) a sales tax on residential services (gas, electric and telecommunications as previously noted), effectively allowing crime districts to recover revenue lost to declining sales tax allocations. The sales tax rate in Colleyville is, and will remain, at 8.25 percent. If this additional residential services sales tax is approved, one-half cent of each dollar spent on gas, electric, and telephone services would go to the CCCPD, an increase from 7.75 to 8.25 percent. For a household spending an average of $500 in gas, electric, and phone services, the annual sales tax bill for these utilities would go up by approximately $30 a year, or $2.50 a month. For a household averaging $300 in these utilities, the cost would average $18 annually, or $1.50 a month. All revenue generated through the CCCPD sales tax allocation (one-half cent) is strictly regulated and can be utilized for public safety/law enforcement uses only. If approved, the additional revenue would serve to bridge the gap created by decreased sales tax revenue and the CCCPD's budgeted objectives. In the absence of additional revenue, the shortfall would need to be reconciled through reductions in the CCCPD Budget. Alternatively, the shortfall could be reconciled by moving expenses to and redirecting others in the General Fund Budget; however, the General Fund has already undergone and continues to be reviewed for budget reductions necessitated by decreased sales tax revenue allocations for that fund. Authorization to collect the additional half-cent sales tax from residential services requires approval of two resolutions: 1) Resolution R-10-0048, Authorization of the imposition of the local sales tax on residential electric and gas services; and, 2) Resolution R-10-0049, Authorization of the imposition of the local sales tax on telecommunication services. CCCPD History On December 1, 1998, a temporary Colleyville Crime Control and Prevention District (CCCPD) Board of Directors called an election to establish a permanent Colleyville Crime Control and Prevention District. That election was held on January 16, 1999. Establishment of a permanent CCCPD passed by 69 percent and authorized aone-half of one percent sales and use tax for the benefit of the crime control district. In accordance with existing law, the initial election authorized the CCCPD through the fifth anniversary of the date the district began (1998). A subsequent election, held on September 13, 2003, authorized the CCCPD for an additional 20 years. In that election, the CCCPD passed by a margin of 76 percent. Additional Background Documents 1) General Fund (Police)/CCCPD Budget Comparison FY 2000-FY 2009 2) Colleyville Police Department Personnel Allocations 3) CCCPD Budget Recap - FY 2000-FY 2010 4) S.B. 575 -Bill Analysis Budget Allocations The primary expenditure in the CCCPD budget is debt service for the Justice Center. City of Colleyville Page 2 Printed on 2/12/2010 Agenda Briefing Continued (R-10-0049) In addition to debt service, the CCCPD budget funds the following previously were funded from the General Fund: • Vehicle Replacements • Police Software Annual Maintenance Contract • Radio Replacements • Computer Server Replacements expenditures, which The CCCPD budget also funds the following additions to public safety: • Three Officer Positions, One Sergeant Position • Teen Court • In-Car Mobile Computer Replacements • Traffic Safety Equipment • Automated External Defibrillators • Patrol Rifle Equipment • Equipment for 9-1-1 Call Center • Motorcycle and Related Equipment • Opticom Vehicle Upgrades CCCPD Adopted Budget for 2010 Revenues: Half-Cent Sales Tax Interest Income Use of Available Cash Total Revenues: $1, 025, 000 7, 500 294, 225 Expenditures: Personnel Insurance Audit (contractual) Metroport Teen Court (contractual) Operating Equipment (capital) Vehicles (capital) Computers/Telecommunications Debt Service In-car Mobile Digital Replacement Fund Site Improvements - Protective Parking Lot Awnings Total Expenditures: Required Coverage Ratio: $1,127,460 $ 199,265 Explanation of Required Coverage Ratio/Available Cash Line Item In 1999, bonds were issued on behalf of the CCCPD to fund construction and furnishings of the Colleyville Justice Center. (CCCPD sales tax revenues are the source of repayment for $1,326,725 $ 311, 343 1, 850 38, 765 33, 590 134, 750 45, 000 498,162 15, 000 49, 000 City of Colleyville Page 3 Printed on 2/12/2010 Agenda Briefing Continued (R-10-0049) these bonds.) Bond covenants require a 1.4 times coverage ratio-meaning total revenues, minus bond payments and other expenses of the CCCPD, must be .4 times greater than the annual bond payment. In each subsequent year, the bond coverage ratio amount becomes available as revenue for that year's revenue coverage. This is termed "available cash" and, if not used as part of the total revenue in subsequent years, it remains unused in the CCCPD's fund balance. Options: Based on the most recent sales tax revenue allocations (reported February 2010), an $80,000-$100,000 shortfall is projected for the FY 2010 CCCPD Budget, reducing total revenues from $1,326,725 to a range of $1,246,725 to $1,226,725. If a reduction in the existing CCCPD Budget is deemed necessary, staff has identified the following line items for consideration: • Protective Parking Lot Awnings ($49,000) In April 2008, a hail storm damaged or destroyed multiple police vehicles in area cities when those vehicles were parked in their respective police facility parking lots. In Colleyville, one patrol vehicle and two CID vehicles were damaged in the same storm. This item was intended as protection for police vehicles in the event of a similar storm. In December 2009, staff froze this expenditure in anticipation of a continued decrease in sales tax revenues. • Reduction in Radio Replacement Program ($10,000) Replacement of one-third of the handheld radios. Two-thirds of this budget item, $20,000, has been spent for FY2010. • Freezing a Police Officer Position ($36,700) One vacant officer position would be frozen due to budget constraints. • Shift law enforcement programs from the CCCPD to the City's General Fund and reduce programs and services provided through that fund. Replacement vehicles ($134,750) have been received. Metroport Teen Court expenses have already been paid for FY2010. Reading and Public Hearing Currently, sales tax is not charged on telecommunications services on behalf of the Colleyville Crime Control Prevention District (CCCPD). State law authorizes the imposition of this tax by a special purpose district such as the CCCPD, if the governing body of the special purpose district votes to impose sales tax on these services. Resolution R-10-0049 is attached for the Board's consideration. The local sales tax is collected based on where the call originates. If the origin of the call cannot be determined, then the local sales tax collected is based on where the call is billed. Local sales tax on mobile telecommunications services is determined differently. For mobile City of Colleyville Page 4 Printed on 2/12/2010 Agenda Briefing Continued (R-10-0049) telecommunications services, the local sales tax rate is determined by the customer's place of primary use, generally the residential or primary business street address. The adoption of this option in conjunction with the option on residential gas and electric sales would add significant revenue to the CCCPD budget. Due to sales tax confidentiality laws, the additional sales tax on each individual option cannot be determined, however, the difference for both options can. In Fiscal Year 2009, the adoption of both options would have added $242,493 to the CCCPD's sales tax revenue. Financial Impact The adoption of telecommunications sales tax in conjunction with the sales tax on residential gas and electric sales is estimated to generate over $200,000 in revenue annually for the CCCPD. Recommendation Approval City of Colleyville Page 5 Printed on 2/12/2010 - Q ~ O O '~ U +`, \° 0 Q L Q a O L ~ ~ O O N L ~ r f6 N M U U O O p ~ ~ 'j O ~ ~ Q ~ ~ O r L sZ 3 ~ O o c w ~ ~~ ~ v •` ~ ~ fa T fn r `- ~ O O r EA N ~ ~ Q O 7 >Z O w ~ ~ ~ N ._ w N ~ ~ ~•` O~ ~ U m ~ ~ U a Ua~ _ ~~ ~ ~S ~ ~ c a 0 o . C Y ~ to o N ~ N N C ~ ~ N ~ N .-+ A ~ Q ~~ U 'a ~ ~ ~ ~ U O C O M N _ O N O y Q~ ~ d ~ N O Q W -aNC cOi~ U U ~ ~ L ~ ~ .~ C r j ~ O'O ~ ~ N O ~ O w U Q C ~ U ~ -~ O Q to to ~ N f6 (A (a . ~ ~ 3 O cal ~ U C a> ~ d ._ U N~ N -mfl- ~ o~ ~ ~ U >~ m i a N ~ N U .~; `~ O O O "6 . I}i~o~ a' o o ~ C li oa~~ • 0 a m.~ a Z 0 > 7 ~ O N N >+N ~. N (n ~ 4 O o >Z . ~ o N (7 ~v~ a° °'~ ~ a3 0 L ~ _ to (Q ~ O O f /1 0 C~ • ~ ~ O (A (6 ~ N ~ ~ O ~ U ! >?. O ~ N rn r N O U fa O .a rn o > ~ ~ y ~~ U m ~ ~ o ~;= N a~ a O~ tL O N O .c0 ' C ~ ~ o \ N N 'a V Q~ '-~ C ~ N O C 7 O LO O via ~' ~~~ ~3 o 'N a o .S E O -° 7 Q~ m to > U o O~ LL O .~ O 'y (0 ~ ?' L N N ~- ~ O ` ~ a ~" U U ~ c v ~ ' ~ ~ ` Er d L N U ca C N N ~ 'C C9 H is Q v~ cn LL. ,~ ~ ~ O ~ O p j r O O O ~ ~ ~ N ~ ~ N ~ ~ ~ ~ N a N U N O ~ ~ Z ~' ~ N ~ N CO O N O ~ r ~ ~ O M N CO N O ~ t1) N r CO ~ ~ ~ ~ ~ r ~ N M O ti ~ r N M M M 00 M N (O ~ ~ N ~ ~ N ~ 00 ~ M r ~ ti r <O ~ ~ pMj ~ N O N N c,.~ M ~ O N ~ r ~ ~ M r I~ r M r r ~ ER ~ ~ W O O ~ ~ r r pOp ~ M N N ~ _ O ~ N N ~A M ~ N ~ r ~ O v O w O O ~ N O O d' N M ~ ~ N ~ M EA ~ N ~ M O ~ ~ O ~ N ~ N O N O ~ N ~ ~ ~ O N ~ N 64 O 0 CO O O O M ~ O N ODD ~ ~ N ~ O O ~ ~ N O ~ N ~ N N ~ O N O O O (>J ~ ~ ~ O N r ~ ~ ~ ~ N N ~ <- ap` N ~ 6 4 ~ O ~ 7 ~ p ~ f~ M ~ ~,.~ N C O N M O ~ N ~ ~ ~ 00 r (~ N ~ N _ V d . ~ 0~ t/! as N V • ~ ~ y d ~ d a N O ~ d R y C d IC ~ V r ~ LL } c = ' U -a O Q G7 N ~ ~ 01 N rn O r ~ o a~~~ v~ ' r of + .~ L a o~a~ r i oo L ~ + a o= U' u.m Um HW t-Ocn F-IL Q F-U ~ ~~ 0 0 ~ U U M M O N l!') ~ (A r tF} L 3 ~ C f6 N y ~ ~ C O O N f0 U ~ ~ Q~ ~ om U ` 'O C ~ C fC .0. 7 7 LL O O- - ~ ~ ~ ~> U C ~ U ~ N ~ U ~ ~ O ~~~~ o~ _ 3 ~ ~- (n f0 -O ~ O '~ > N ~ U ~ N ~ U N ~ ~ U QL ~ ~ N U U ~ U ~ O ~ ~ .~ V U .~ U .~ .~ N 0 ~? 7 o a c 0 o 0 O - ~ ~~cfl~~ N ~ N II II II II II Y Q U ~ ~ ~ . ~ C ~, ~ ~ ~ C to _N ~ ~ N . N (0 f~ C QO O~~NNd' ~ ~ ~ ~ r 9 64(!}- 7 t ~ 6 N ~ i O m 7 C = ~ 1 N ~ ,U ~ N N ~~~ Z _ aU > ~ oc~.a~~~ i a cao.~3 N vOi "~' Q,+.. O 0 ~ O N~ 0 ~ ~ ~- N ~LWUv~U~ w ( 6 ~; o ~ ~~ o~~o ~. ~ N m ~ 7 w ~ ~ ~ w d 6R b°U o ~ ~ U V ` o ~ ~ ' °~ o U ~ ~ ~ ~ ~ ~MttoODCMOO~ H N ~ ~ C m O~-~!'M^~f ~ i~w rn°'`O°o~ = ~ ~ rn = > ~~~~~sMS '~U W c S:? ~o ~, ' ~ y nU~ _ ~ O ~ ~ f4 O~- N~ U W U y~ ~ f6 oo~' ~°~ c~~ M O ~- O O~ N N ~L~Uv~U~ N O H o~~ Colleyville Police Department Personnel Allocations The Colleyville Police Department total staff allocation is 52 full-time positions: 38 sworn and 14 civilian employees. Total patrol positions, including patrol officers, traffic officers, and patrol sergeants, number 25, or 66% of the total sworn allocation of 38. A breakdown of departmental personnel is as follows: • Police Chief • Operations Lieutenant • Services Lieutenant • 4 Patrol Sergeants • 1 Criminal Investigations Sergeant • 21 Patrol Officer Positions (2 Current Vacancies; 2 Traffic Officers) • 3 Criminal Investigators • 3 School Resource OfFcers • 1 Community Services Officer • 1 Personnel/Training/Fleet Officer • 8 Communications Specialists • 1 Communications Supervisor • 1 Warrant Officer • 1 Administrative Assistant • 1 Records Clerk • 1 Animal Control Officer • 3 Public Safety Assistants (1 full-time; 2 part-time positions) " 11 School Crossing Guards (part-time; not included in total manpower) QQ tiff ~ tft M 4.1 N ~ ~ L'1 C Q' ~ O '+ Yl N h CII '~ f~_ ~--1 _ ~ • C V1 n Q +Y nth 05 ~J J N H ~ M V 4!1 00 Vi ~t H V} M M M ~ :71 W ~ ati 'V At Qt ~ ~ ++ ~ N O NtI11 ~ ~ t,l1 V? ~ Vl ~ V1 +/l ~ Vl ~ ~ f6 ~ ~ ~ ,cn .,,n .n ~ O ~ N O U U C h p itl 71 N d N a0 L: art G9~ 'a +-'1 1 71 ' ~ ~ ri ,-i + 7~pp Y ~ ~~ ~ ~ N ~ C,,, 4 N O O tf1 N O ~ O t 4 d p O N J ~~ h d~ M O t'- 0 0 r1 N a7 sE V Ci °J ttl a'i 7 V M i ^v r-i O ~.~', U ~ ' '` ~~ Q~ V h ~ 4 ~-1 ~ ti t " ~ . -. ~ N C ~ ~_ ~ ~ t N + N a . t v t N •A N N . V4 c71 J/ ~ ~ >_ ~ O ~ L N U Q ~ O O M 8 i~ ~ +M ~ O O O O O u ~p 0 0 ~ ~3 ~ Si ~ ~ 4 S `~' N ~ `,'1 ~ U ~w y ~ ~ ~ a~w- 3 ~ ~ ~ O y7~ y N M Qt V~'I ~ p + ~ ~ ~i ~ N1 «ri '~7 0.1 ~ ri ~^ ~ ~ O ~ C C (6 C i ~ ~ r c l c~71 c~/t LO ~ ~ C Q i N N ~ ~ 3 ~ to N N " v N ~ ~ .~ N 0 0 0 0^ d o o ~ N a N C m cu N O C Y M a1 a an d sn o vt . ~ .n d N~ ` N 0 C ~ ~ h ~ ~ ~ "'H N ~ h ~ ~ ~ ~+ O ~ i rv 01 <7Y r/? VI O H a7Y +J4 a7t M a1 N c!t v1 JC V4 N +,A Vl ~ ~ y U C N N V ~ ~ 0 vh ~' C N , ~ O 0 U U U ~ N ~ ~7 ~ ~?OC W '..7 UOl tiff c71 O th JC Ji 7 ^ = ~ ~ • ~ " ~ ~ O ~ ~, M O N M LG ~£1 ^/1 a/1 ~ ar1 h ut ~ N ~Y ! - CH ,^i1 Ail ° ~ ~ U ~ O ~ C C O ~ U ~ Q ~ ~ N ~ ~ J ~ .n V4 a/4 t!4 i!1 Vt O ~ c9 ~ to a O" ~ O a tOn ~ 0- 0 bb0 .-4 471 P .r N o 0 0 0 0 z o ~ V4 yt s7x .11 7 :,1 aft x ~ M ~ ~ .U O fn O O N N ' ;~ PJ Y A M v thn iN/1 a[1 t~/4 ~;J M `" V4 O da ry ~ C Q L ~ Q- N N O N N e w O- N 3 'y 7 pp r~ O .7 ~ ~ r~ v +~ .~ ~ ~i ai ~ ~ o ~ N U (Q U w N a N ~ o ~ .~ ~ to vt x at r. ~ ~ N tv O V1 N T Nl ~ s. ^~ •~ L N fa Q -O fa 1 p L (q ~ ~ O 30 'Jt N O rdfT x T +14 Vt 7Y cFt Ut ^t itt (6 ~ N ~ a ~ +~-~ ~ y ~ M A a "'~ ~ 'Mgy r'1 fl1 '°~1 ~ ~~ ~--1 d .~a 6~1 ~ ~ ~ ~ 3 rt+ ~ ~ C O Q y O O c .p a1 J ~ ~ O U N f6 O ~ 0 0 o d v `, o o o -. U~ ~ a C ` h vt v. ^v M o o c o .n vt ;n a M sn ,n r. r. ~ M ~ O~ N N O N Ct 9t .~ ~ ~ N L~ O ~ ~n n ~ 71 ~ r. ri ~ O U N N O ~ ~ ~ N N ~ rv h .-4 ~~ t QJ ~ cFl M ~ ~~ b , n ^J ~ ~ ~ C L' ~ ~ '~ Y i ~ ~ N n y i .y ~ v - ,~ c yo ~ M r- .w o O ~ U ~ ~ rv a 0o uo t .w a ~n M a v ~ ;a tt1 N- O N N (6 ` 3~ O V~ V4 ~ n '~ ~ v. ~n vi N Q ~ O N ~ 7 N U N Q •- C U a S4 O (~ 470 aA O :J < O O O r a ,-n O o M O e!t e71 ^ Q 4 ~ <n ri ~ ,r1 O ~~ C ~ ~ ~ N G N at0 m n +-4 n M O A V1 to vt .-i ~ ~i v, J tr1 Ol ri C U N~ N L 7 r•+ ~~ N C O ~ O M A. ~ ~ .--1 ~ M t71 N r-I N v. .n ~ ~ ~ ri ~ O L 3 n. n N YO t N o ~ .. a n, " vt o ~ ~ o • c ~ O' ~ N ~ a i u> . Q..~ - N N ~ ~ ~ ~ ~ ~ N a ~ w V a~0- T O~~ N j ~ U y , .; U C 3 ~ ~ y ~ N ~ , ~ N ~ C :L ~ ~ Y O O N C C n 0 " N r J ~ N C "'I ~ C N v ~ d s ~ a T Q O N N~ o (6 •- ~~ N~ ~ r ~ _ O O ~ Q ~ ~ ` U ~ N ~ ~ ;~ ~ to _ ~ O f6 ~ ~ ~ p ~ j © aue ;n O Q d •~ ~ N ~ ~ O O ~• J~ ~ ~ O U N f6 O ~ f.. w~ a h 2 d ~ t- u~. ~~ [s w Q C C~ f6 d Q C ~ w ti t o Cy ~J O Z~ Z ~ J '~ a ~ 7 O C ~~~ p L a ~ ~ ~ ~ ~ q ~ , u ~ ~ v r -. s ~ ~ ~ U m H~ w 3 ? w a~~ ~ ~~ m U U O N _ O .~ ~ U Q ~ T N f6 ~ O ~ ~ ~ p N ~ N U U "6 ~ O - C ,~ ~ O O ~ (a - ~ U N O O ~ f A j O ~ N ~ fA ` ~ N U . ~ O ~ ~ N O O ~ N O C > C Q a _ O ~ O ~ N N U N N .N ~ ~ N T 'O O ~ ~ ~ ~ U N C f6 ~ C O U ~ O (6 Q 7 N O L ~ N ~ ~ ~ ~ Y ~ N w w C O U • ~ ~ O C fC V) ~ N ~ ~ fd O N Q N "6 ~ C ~ +-'y a C O ~ N V1 N p ~ U Q. U 7 O f0 O tp 0 0 _ O H O C U B U a (C U U N~ X 0 0 N~ (9 Q ~ 3 Q ~ L ~ ~ T .. ~ Y N _ U ~•- N ~ O a r o ~ c c c U O ' ~ E N Vl U a1 ~ ~ N N N O N N~ N O ~ d 7 N .~ Q Q ~ Y O -O C . -+ U ~ ~ ~ O f6 T y •C N~~ U N O f0 a O L N j N C U a O w~ •' c O L D - N rn N p • ~ N N C O _ ~ U U tp ~+ N (6 ~ ~ N O .O U Q O V ~ O p 0~ L 0 0 fl- _ N 'p N N O y Q N C f6 • O>~ ~ N ~ U ~ _ U N E N U N Ut••, fd ~ ~p N .C N ~ N N i N ~ ~ "'' O C c C C ~ O V O E U + + N ~ ~ C O ~ i p N U 6 U• f N p ~ U N U c~- O W N ~ uI ~ cv O ~ >+ ~ ~ O U N .«. ~ p 00 N Q~ fl- l/1 ~~ N "O ~ 0_ 7 O fA ~ ~ •j O Q _ ~ ?~ QN~ N N O QL fC ~ C ~.. N .O U~ L ~ U p j C • _~ ~ ~ a U_ U_ d •Y p "O U O ~ •~ ~ ~ 'O O O ~ = U N N 0 0 0 0 U U "O U ~ C f6 • • • • • Q ~ ~ ~ BILL ANALYSIS Senate Research Center S.B. 575 By: Davis, Wendy; Nelson Intergovernmental Relations 9/29/2009 Enrolled AUTHOR'S /SPONSOR'S STATEMENT OF INTENT The purpose of this legislation is to better align the continuation elections for Crime Control and Prevention Districts (CCPD) with current uniform election dates set by the Secretary of State. Currently, continuation elections must be held prior to the expiration of a CCPD's current term. If a continuation election is not held, the district expires on the fifth anniversary, or the end of the period for which it was continued, of the most recent election. However, since the enactment of this legislation, uniform election dates have been reduced from four to two per year, causing some CCPDs to have dissolution dates that are poorly aligned with uniform election dates. S.B. 575 amends current law relating to the time for dissolution of CCPDs and to certain taxes imposed by such districts or by fire control, prevention, and emergency medical services districts. RULEMAKING AUTHORITY This bill does not expressly grant any additional rulemaking authority to a state officer, institution, or agency. SECTION BY SECTION ANALYSIS SECTION 1. Amends Sections 363.301(a) and (b), Local Government Code, as follows: (a) Provides that the crime control and prevention district (CCPD) is dissolved on the first uniform election date that occurs after the fifth anniversary of the date the CCPD began to levy taxes for district purposes if the CCPD has not held a continuation or dissolution referendum. (b) Makes a conforming change. SECTION 2. Amends Subchapter B, Chapter 321, Tax Code, by adding Section 321.1055, as follows: Sec. 321.1055. IMPOSITION OF FIRE CONTROL OR CRIME CONTROL DISTRICT TAX ON THE RESIDENTIAL USE OF GAS AND ELECTRICITY. (a) Provides that this section applies to a fire control, prevention, and emergency medical services district or CCPD located in all or part of a municipality that imposes a tax on the residential use of gas and electricity under Section 321.105 (Residential Use of Gas and Electricity). (b) Authorizes the board of directors of a district to which this section applies to, by order or resolution adopted in a public hearing by a vote of a majority of the membership of the board and recorded in the district's minutes impose a tax adopted under Section 321.106 (Fire Control District Tax) or 321.108 (Municipal Crime Control and Prevention District), as applicable, on receipts from the sale, production, distribution, lease, or rental of, and the use, storage, or other consumption within the district of, gas and electricity for residential use; exempt from taxation the items described by Subdivision (1) (relating to certain taxes); or reimpose the tax under Subdivision (1). (c) Requires a district that adopts an order or resolution under Subsection (b) to send a copy of the order or resolution to the comptroller of public accounts SRGKRK, CRB S.B. 575 81(R) Page 1 oft (comptroller) by United States certified or registered mail; send a copy of the order or resolution and a copy of the district's boundaries to each gas and electric company whose customers are subject to the tax by United States certified or registered mail; and publish notice of the order or resolution in a newspaper of general circulation in the district. (d) Provides that if the residential use of gas and electricity ceases to be taxable in the municipality in which a district is located, then the residential use of gas and electricity is not taxable by the district. (e) Provides that the provisions of Sections 321.201 (Computation of Sales Taxes) and 321.204 (Computation of Use Tax) that govern the computation of municipal taxes on gas and electricity for residential use apply to the computation of district taxes on gas and electricity for residential use under this section. SECTION 3. Amends Section 321.3022(b), Tax Code, to require the comptroller on request to provide to a municipality that has adopted a tax under this chapter information relating to the amount of tax paid to the municipality under this chapter during the preceding or current calendar year by each person doing business in an area, as defined by the municipality that is part of a certain agreement, zone, or district, including a CCPD; or a fire control, prevention, and emergency medical services district. Makes conforming and nonsubstantive changes. SECTION 4. Effective date, Section 321.1055, Tax Code, as added by this Act, and Section 321.3022(b), Tax Code, as amended by this Act: January 1, 2010. SECTION 5. Effective date, except as provided by Section 4 of this Act: upon passage or September 1, 2009. SRC-KRK, CRB S.B. 575 81(R) Page 2 of 2 RESOLUTION R-10-0049 A RESOLUTION OF THE BOARD OF DIRECTORS OF THE COLLEYVILLE CRIME CONTROL AND PREVENTION DISTRICT, ORDERING THE REPEAL OF THE EXEMPTION OF THE SALES AND USE TAX ON TELECOMMUNICATIONS SERVICES AND ORDERING THE IMPOSITION OF THE CRIME CONTROL AND PREVENTION DISTRICT SALES AND USE TAX AT THE RATE OF ONE-HALF OF ONE PERCENT ON TELECOMMUNICATIONS SERVICES; PROVIDING FOR THE NOTIFICATION OF THE STATE COMPTROLLER'S OFFICE; PROVIDING FOR THE NOTIFICATION OF THE TELECOMMUNICATIONS COMPANIES WITHIN THE BOUNDARIES OF THE CITY OF COLLEYVILLE CRIME CONTROL AND PREVENTION DISTRICT; PROVIDING FOR THE PUBLICATION OF SAID RESOLUTION; PROVIDING A SEVERABILITY CLAUSE; AND DECLARING AN EFFECTIVE DATE WHEREAS, on January 16, 1999, the eligible voters of the City of Colleyville Crime Control and Prevention District whose boundaries are consistent with the boundaries of the City of Colleyville's corporate boundaries approved, and on September 13, 2003, reapproved the Crime Control and Prevention District sales and use tax, at the rate of one-half of one percent as provided by Chapter 363 of the Texas Local Government Code and Section 321.108 of the Texas Tax Code; and WHEREAS, the City of Colleyville imposes a tax on telecommunications services pursuant to section 321.210 of the Texas Tax Code; and WHEREAS, the Texas Tax Code provides authority for the Board of Directors of the Colleyville Crime Control and Prevention District (hereinafter referred to as the "District"), by a majority vote of the membership of the Board of Directors to repeal the application of the telecommunications services sales tax exemption for telecommunications services sold within the District; and WHEREAS, the Board of Directors of the District held a public hearing on February 2, 2010, and February 16, 2010, and considered any and all public comments offered at the public hearing in regard to ordering the repeal of the telecommunications sales tax exemption by the District, as authorized by Section 321.210 of the Texas Tax Code, as amended; and WHEREAS, the Texas Tax Code requires a copy of this resolution be sent to the State Comptroller's office by United States certified or registered mail. Further, the repeal of the application of the exemption takes effect within the District on the first day of the first calendar quarter after the expiration of the first complete calendar quarter after the date on which the Comptroller receives notification of the resolution; and Resolution R-10-0049 Page 2 of 3 WHEREAS, all statutory and constitutional requirements for the passage of this Resolution have been adhered to, including but not limited to the Open Meetings Act; and WHEREAS, the Board of Directors of the District determines that the passage of this Resolution is in the best interests of the health, safety and welfare of the public. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF DIRECTORS OF THE COLLEYVILLE CRIME CONTROL AND PREVENTION DISTRICT: Sec. 1. THAT all the above premises are found to be true and correct and are hereby incorporated into this Resolution as if copied in their entirety. Sec. 2. THAT the Board of the Colleyville Crime Control and Prevention District hereby orders repeal of the exemption of a sales and use tax and orders the imposition of a sales and use tax on telecommunications services, at the rate of one-half of one percent, that said tax is hereby authorized pursuant to Section 321.210 of the Texas Tax Code, as amended. For purposes of this section, the sale of telecommunications services is consummated at the location of the telephone or other telecommunications device from which the call or other communication originates. If the point of origin cannot be determined, the sale is consummated at the address to which the call or other communication is billed. Sec. 3. THAT the City Secretary is hereby directed to forward to the State Comptroller's office by certified mail, return receipt requested, a copy of this Resolution. Sec. 4. THAT the City Secretary is hereby directed to send a copy of this Resolution and a copy of the Colleyville Crime Control and Prevention District's boundaries by certified mail, return receipt requested, to each telecommunications company whose customers are subject to the tax imposed by this Resolution. Sec. 5. THAT the City Secretary is hereby directed to cause this Resolution to be published in a newspaper of general circulation within the Colleyville Crime Control and Prevention District. Sec. 6. THAT it is hereby declared to be the intention of the Colleyville Crime Control and Prevention District that the phrases, clauses, sentences, paragraphs, and sections of this Resolution are severable, and if any phrase, clause, sentence, paragraph, or section of this Resolution shall be declared unconstitutional by any court of competent jurisdiction, such Resolution R-10-0049 Page 3 of 3 unconstitutionality shall not affect any of the remaining phrases, clauses, sentences, paragraphs, and sections of this Resolution, since same would have been enacted by the Colleyville Crime Control and Prevention District without the incorporation in this Resolution of any such unconstitutional phrase, clause, sentence, paragraph, or section, and said remaining portions shall remain in full force and effect. Sec. 7. THAT this Resolution shall take effect and be in full force from the date of passage and be in full force and effect thereafter. AND IT IS SO RESOLVED. APPROVED THIS DAY OF 2010 BY A VOTE OF AYES, NAYS, AND ABSTENTIONS. ATTEST: COLLEYVILLE CRIME CONTROL AND PREVENTION DISTRICT Cynthia Singleton, TRMC, CMC Tom Hart City Secretary President