Sec. 363.154. USE OF REVENUE  


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  • (a) In a district created by a county, the board, from the sales and use tax revenue distributed to the district under Section 323.105, Tax Code, must budget, to the extent practicable:

    (1) not less than 49.75 percent of the revenue to finance programs for which applications are submitted under Section 363.209(a);

    (2) not less than 24.87 percent of the revenue to finance programs for which applications are submitted under Section 363.209(b); and

    (3) not less than 24.87 percent of the revenue to be distributed under Subsection (b) or (d).

    (b) In a district containing more than one municipality, the funds under Subsection (a)(3) shall be apportioned to the municipalities of the district based on a formula that averages the proportionate percentage of:

    (1) the population of a municipality to the total population of the district;

    (2) the index crime reported in each municipality in the district to the total index crime reported in the district; and

    (3) the sales tax generated by each municipality to the total sales tax generated in the district based on the amount collected during the preceding year.

    (c) The regional council of governments of a county shall compute the formula described by Subsection (b). The regional council of governments shall provide the population estimates and the index crime statistics that are required to compute the formula. The regional council of governments shall provide the district with a statement of the amounts that the district must make available to each municipality in a district before the board adopts the budget and at that time also shall provide the district with a detailed summary of the computation.

    (d) In a district containing only one municipality, the funds under Subsection (a)(3) shall be apportioned to the municipality.

    (e) In a district created by a municipality, the board may spend the revenue derived from the sales and use tax distributed under Section 321.108, Tax Code, only for a purpose authorized by Section 363.151.

    (f) The budget distribution described by Subsection (a) or (e) shall be computed after a county or municipality has been properly reimbursed for expenses described by Section 363.062.

Added by Acts 1997, 75th Leg., ch. 165, Sec. 23.03(a), eff. Sept. 1, 1997. Amended by: Acts 2007, 80th Leg., R.S., Ch. 1101 , Sec. 3, eff. June 15, 2007.