(a) In this section:
(1) “Special purpose district” means a political subdivision of this state with geographic boundaries that define the subdivision’s territorial jurisdiction. The term does not include a municipality, county, junior college district, independent school district, or political subdivision with statewide jurisdiction.
(2) “Tax year” has the meaning assigned by § 1.04, Tax Code.
(b) The comptroller shall create and make accessible on the Internet a database, to be known as the Special Purpose District Public Information Database, that contains information regarding all special purpose districts of this state that:
(1) are authorized by the state by a general or special law to impose an ad valorem tax or a sales and use tax, to impose an assessment, or to charge a fee; and
(2) during the most recent fiscal year:
(A) had bonds outstanding;
(B) had gross receipts from operations, loans, taxes, or contributions in excess of $250,000; or
(C) had cash and temporary investments in excess of $250,000.

(c) For each special purpose district described by Subsection (b), the database must include:
(1) the name of the special purpose district;
(2) the name of each board member of the special purpose district;
(3) contact information for the main office of the special purpose district, including the physical address, the mailing address, and the main telephone number;
(4) if the special purpose district employs a person as a general manager or executive director, or in another position to perform duties or functions comparable to those of a general manager or executive director, the name of the employee;
(5) if the special purpose district contracts with a utility operator, contact information for a person representing the utility operator, including a mailing address and a telephone number;
(6) if the special purpose district contracts with a tax assessor-collector, contact information for a person representing the tax assessor-collector, including a mailing address and telephone number;
(7) the special purpose district’s Internet website address or, if the district does not maintain an Internet website, the address of any Internet website or websites the district uses to comply with § 2051.202 of this code and § 26.18, Tax Code;
(8) the financial information described by § 140.008(b) or (g), Local Government Code, including any revenue obligations;
(9) the total amount of bonds authorized by the voters of the special purpose district that are payable wholly or partly from ad valorem taxes, excluding refunding bonds if refunding bonds were separately authorized and excluding contract revenue bonds;
(10) the aggregate initial principal amount of all bonds issued by the special purpose district that are payable wholly or partly from ad valorem taxes, excluding refunding bonds and contract revenue bonds;
(11) the rate of any sales and use tax the special purpose district imposes;
(12) for a special purpose district that imposes an ad valorem tax:
(A) the ad valorem tax rate for the most recent tax year if the district is a district as defined by § 49.001, Water Code; or
(B) the table of ad valorem tax rates for the most recent tax year described by § 26.16, Tax Code, in the form required by that section, if the district is not a district as defined by § 49.001, Water Code; and
(13) a link to the Internet website described by § 49.062(g), Water Code, with a plain-language description of how a resident may petition to require that board meetings of certain special purpose districts be held not further than 10 miles from the boundary of the district.
(d) The comptroller may consult with the appropriate officer of, or other person representing, each special purpose district to obtain the information necessary to operate and update the database.
(e) To the extent information required in the database is otherwise collected or maintained by a state agency or special purpose district, the comptroller may require the state agency or special purpose district to provide that information and updates to the information as necessary for inclusion in the database in the form and manner prescribed by the comptroller. If the required information is posted separately on an Internet website that the state agency, comptroller, or special purpose district maintains or causes to be maintained, the comptroller may include in the database a direct link to, or a clear statement describing the location of, the separately posted information instead of or in addition to reproducing the information in the database.
(f) The comptroller shall update information in the database annually.
(g) The comptroller may not charge a fee to the public to access the database.
(h) The comptroller may establish procedures and adopt rules to implement this section.