By Alexander H.B. No. 3106
77R8707 SMJ-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the rates of state motor fuel taxes and the allocation
1-3 of the taxes.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 153.102, Tax Code, is amended to read as
1-6 follows:
1-7 Sec. 153.102. TAX RATES. (a) The gasoline tax rate is 25
1-8 [20] cents for each gross or volumetric gallon or fractional part
1-9 sold or used in this state except as provided by Subsection (b).
1-10 (b) The gasoline tax rate for gasoline sold to a transit
1-11 company for exclusive use in its transit carrier vehicles under an
1-12 exemption certificate promulgated by the comptroller is 24 [19]
1-13 cents for each gallon.
1-14 SECTION 2. Section 153.202, Tax Code, is amended to read as
1-15 follows:
1-16 Sec. 153.202. TAX RATES. (a) The diesel fuel tax rate is
1-17 25 [20] cents for each gross or volumetric gallon or fractional
1-18 part sold or used in this state except as provided by Subsection
1-19 (b).
1-20 (b) The diesel fuel tax rate for diesel fuel sold by a
1-21 permitted supplier to a transit company for exclusive use in its
1-22 transit vehicles under an exemption certificate issued by the
1-23 comptroller is 24.5 [19.5] cents for each gallon.
1-24 SECTION 3. Section 153.301(b), Tax Code, is amended to read
2-1 as follows:
2-2 (b) The liquefied gas tax rate is 20 [15] cents a gallon.
2-3 SECTION 4. Sections 153.305(a) and (c), Tax Code, are amended
2-4 to read as follows:
2-5 (a) A user of liquefied gas for the propulsion of a motor
2-6 vehicle on the public highways of Texas shall pay in advance
2-7 annually on each motor vehicle owned, operated, and licensed in
2-8 Texas by him, a tax based on the registered gross weight and
2-9 mileage driven the previous year in the following schedule:
2-10 Less Than 5,000 to 10,000 to 15,000
2-11 5,000 9,999 14,999 miles
2-12 miles miles miles and over
2-13 Class A: Less than
2-14 4,000 pounds $ 40 [$ 30] $ 80 [$ 60] $ 120 [$ 90] $ 160 [$120]
2-15 Class B: 4,000 to
2-16 10,000 pounds 56 [42] 112 [84] 168 [126] 224 [168]
2-17 Class C: 10,001 to
2-18 15,000 pounds 64 [48] 128 [96] 192 [144] 256 [192]
2-19 Class D: 15,001 to
2-20 27,500 pounds 112 [84] 224 [168] 336 [252] 448 [336]
2-21 Class E: 27,501 to
2-22 43,500 pounds 168 [126] 336 [252] 504 [378] 672 [504]
2-23 Class F: 43,501
2-24 pounds and over 248 [186] 496 [372] 744 [558] 992 [744]
2-25 (c) The following special use liquefied gas tax decal and
2-26 tax shall be required for the types of vehicles described below:
3-1 Class T: Transit carrier vehicles operated by a
3-2 transit company ............................. $592 [$444]
3-3 SECTION 5. Section 153.503, Tax Code, is amended to read as
3-4 follows:
3-5 Sec. 153.503. ALLOCATION OF GASOLINE TAX. (a) On or before
3-6 the fifth workday after the end of each month, the comptroller,
3-7 after making all deductions for refund purposes and for the amounts
3-8 allocated under Sections 153.502 and 153.5025, shall allocate the
3-9 net remainder of the taxes collected under Subchapter B as follows:
3-10 (1) one-fourth of the tax shall be deposited to the
3-11 credit of the available school fund;
3-12 (2) one-half of the tax shall be deposited to the
3-13 credit of the state highway fund for the construction and
3-14 maintenance of the state road system under existing law; and
3-15 (3) from the remaining one-fourth of the tax the
3-16 comptroller shall:
3-17 (A) deposit to the credit of the county and road
3-18 district highway fund [all] the remaining tax receipts until a
3-19 total of $7,300,000 has been credited to the fund each fiscal year;
3-20 [and]
3-21 (B) after depositing the amount required under
3-22 Paragraph (A), deposit to the credit of the state highway fund the
3-23 remaining tax receipts until a total of $17.7 million has been
3-24 credited to the fund each fiscal year, to be used as provided by
3-25 Subsection (b); and
3-26 (C) after depositing the amounts required under
3-27 Paragraphs (A) and (B) [the amount required to be deposited to the
4-1 county and road district highway funds has been deposited], deposit
4-2 to the credit of the state highway fund the remainder of the
4-3 one-fourth of the tax, the amount to be provided on the basis of
4-4 allocations made each month of the fiscal year, which sum shall be
4-5 used by the Texas Department of Transportation for the
4-6 construction, improvement, and maintenance of farm-to-market roads.
4-7 (b) Money credited to the state highway fund under
4-8 Subsection (a)(3)(B) is exempt from the application of Section
4-9 403.095, Government Code, and shall be allocated to counties in the
4-10 manner provided by Section 256.002(b), Transportation Code, for
4-11 allocating money to counties from the county and road district
4-12 highway fund. A county may use an allocation under this section
4-13 only to:
4-14 (1) meet a local matching funds requirement for:
4-15 (A) purchasing rights-of-way for state highway
4-16 improvements; or
4-17 (B) improvements to county bridges;
4-18 (2) purchase materials from the Texas Department of
4-19 Transportation for constructing or maintaining a roadway; or
4-20 (3) contribute money for state highway improvements as
4-21 provided by Section 222.052, Transportation Code.
4-22 SECTION 6. Subchapter F, Chapter 153, Tax Code, is amended by
4-23 adding Section 153.506 to read as follows:
4-24 Sec. 153.506. ALLOCATION OF REVENUE FROM CERTAIN TAX
4-25 INCREASES. Notwithstanding any other provision of this subchapter,
4-26 one-fourth of the net revenue derived from an increase in the rate
4-27 of a tax imposed under this chapter over the rate of the tax on
5-1 January 1, 2001, shall be used for the sole purpose of funding
5-2 group health benefits for active employees of school districts.
5-3 SECTION 7. (a) Except as provided by Subsection (b), this
5-4 Act takes effect September 1, 2001, and applies to a taxable sale
5-5 or use of motor fuel under Chapter 153, Tax Code, on or after that
5-6 date. The taxable sale or use of motor fuel before the effective
5-7 date of this Act is governed by the law in effect at the time of
5-8 the transaction, and that law is continued in effect for the
5-9 enforcement and collection of those taxes.
5-10 (b) Section 6 of this Act takes effect January 1, 2002, but
5-11 only if the constitutional amendment proposed by the 77th
5-12 Legislature, Regular Session, 2001, dedicating any increases in the
5-13 rate of a motor fuel tax to fund group health benefits for active
5-14 employees of school districts takes effect. If the proposed
5-15 constitutional amendment is not approved, Section 6 of this Act has
5-16 no effect.