| (B) An amount not greater than the base amount determined for a similarly sized municipality in the same or an adjacent county in which the CTP with the greatest number of access lines in the municipality is the same for each municipality. The similarly sized municipality must have computed its base amount using methods other than this paragraph; or (C) The total amount of revenue received by the municipality in franchise, license, permit, and application fees from all CTPs in calendar year 1998 consistent with the methodology prescribed under subsection (d)(1) of this section. (g) Base amount for litigating municipality. The base amount for a litigating municipality that not later than December 1, 1999, repeals any ordinance subject to dispute in the litigation, voluntarily dismisses with prejudice any claims in the litigation for compensation, and agrees to waive any potential claim for compensation under any franchise agreement or ordinance expired or in existence on September 1, 1999, is, at the municipality's election, equal to one of the following amounts: (1) An amount not to exceed the statewide average access line rate on a per category basis for the CTP with the greatest number of access lines in that municipality multiplied by the total number of access lines located within the boundaries of the municipality on December 31, 1998, including any newly annexed areas; or (2) An amount not to exceed 21% of the total sales and use tax revenue received by the municipality pursuant to Texas Tax Code, Chapter 321. The sales and use tax revenue will be based on the calendar year 1998 report of taxes collected, as issued by the State Comptroller for a municipality. The amount does not include sales and use taxes collected under: (A) Texas Transportation Code, Chapters 451, 452, 453, or 454 for a mass transit authority; (B) the Development Corporation Act of 1979 (Article 5190.6, Vernon's Texas Civil Statutes), for a 4A or 4B Development Corporation; (C) Texas Local Government Code, Chapters 334 and 335; and (D) Texas Tax Code, Chapters 321, 322, and 323, for a special district, including health service, crime control, hospital, and emergency service districts. (h) Books and records. Subject to request by the commission, a municipality shall provide sufficient records and documentation to substantiate its base amount calculation as prescribed in this chapter. A municipality shall maintain books and records relating to compensation received pursuant to Texas Local Government Code, Chapter 283, in accordance with generally accepted accounting principles (GAAP) and state and federal guidelines, and in a manner that allows for easy identification and reporting of right-of-way fees received from each CTP. (i) Reporting procedures and requirements. (1) Who shall file. The record-keeping and reporting requirements listed in this section shall apply to all municipalities in the State of Texas. (2) Reporting. Unless otherwise specified, periodic reporting shall be consistent with this subsection and subsection (m) of this section. (A) Initial reporting. A municipality shall file its base amount using the commission-approved Form for Calculating Right-of-way Compensation (FCRC), or the commission-approved Program for Calculating Right-of-way Compensation (PCRC), with the commission no later than December 1, 1999 under Project Number 20935, Implementation of HB 1777. (B) Subsequent reporting. (i) The commission may periodically require each municipality to file with the commission, on an as-needed basis, a report on municipal compensation. The report shall include all amounts received annually pursuant to this section and shall identify quarterly payments from each CTP. (ii) The commission may request additional documentation if it determines a filing by the municipality is insufficient. If the commission requires additional information, the municipality shall respond and provide the needed documents to the commission within 30 days from the time the municipality receives the request. (j) Reporting for additional in-kind compensation. This subsection applies only to a municipality valuing in-kind compensation at a level greater than 1.0% of its base amount, pursuant to subsection (e) of this section. The municipality maintains the burden of proof for establishing the reasonableness of its valuation. No later than December 1, 1999, the municipality shall file using the commission-approved Form for Valuing In-kind Compensation Over 1.0%. If the commission determines that the value of in-kind compensation is less than the value claimed by the municipality, the value of in-kind compensation for that municipality shall, on an interim basis, default to 1.0% of the base amount until the municipality makes a showing consistent with this section and subsection (e) of this section. (k) Allocation of Base Amount. Not later than December 1, 1999, a municipality that wants to propose an allocation of the base amount over specific access line categories shall notify the commission of the desired allocation. The commission shall establish an allocation of the base amount over the categories of access lines if a municipality does not file its proposed allocation by December 1, 1999. (1) A municipality may request a modification of the commission's allocation not more than once every 24 months by notifying the commission and all affected CTPs in September of that year that the municipality wants to change the allocation for the next calendar year. (2) A municipality's allocation shall be implemented unless, on complaint by an affected CTP, the commission determines that the allocation is not just and reasonable, is not competitively neutral, or is discriminatory. (l) Late, insufficient, or incorrect filing. (1) If a municipality fails to complete its base amount report by the date required by this section, the commission shall assume that the base amount for that municipality is $0. (2) All commission-established rates and all compensation thereunder shall be applied prospectively from the date the CTPs timely implement the appropriate rates. (3) A CTP shall not take more than 90 days to implement the rates established by the commission. (m) Report attestation. All filings with the commission pursuant to this section shall be in accordance with the commission-approved FCRC or PCRC instructions, as appropriate. The filings shall be attested to by an officer or authorized representative of the municipality under whose direction the report is prepared or other official in responsible charge of the entity in accordance with §26.71(d) of this title (relating to General Procedures, Requirements and Penalties). |
