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Amend CSHB 3 (Senate committee report) by adding a new
article to the bill, appropriately numbered, to read:
ARTICLE ____. LOCAL MOTOR FUELS TAX
SECTION ____.01. Chapter 370, Transportation Code, is
amended by adding Subchapter I to read as follows:
SUBCHAPTER I. FINANCIAL PARTICIPATION OF CERTAIN COUNTIES IMPOSING
LOCAL FUELS TAX
Sec. 370.351. DEFINITIONS. In this subchapter:
(1) "Dealer" has the meaning assigned by Section
162.001, Tax Code.
(2) "Diesel fuel" has the meaning assigned by Section
162.001, Tax Code.
(3) "Gasoline" has the meaning assigned by Section
162.001, Tax Code.
(4) "Jobber" means a person who:
(A) purchases tax-paid diesel fuel or gasoline
from a person who holds a license under Chapter 162, Tax Code; and
(B) makes a sale with the tax included to a person
who maintains storage facilities for motor fuel and uses all or part
of the stored motor fuel to operate a motor vehicle.
(5) "Motor vehicle" has the meaning assigned by
Section 162.001, Tax Code.
(6) "Net gallon" has the meaning assigned by Section
162.001, Tax Code.
(7) "Public highway" has the meaning assigned by
Section 162.001, Tax Code.
(8) "Sale" has the meaning assigned by Section
162.001, Tax Code.
Sec. 370.352. TAX ON SALE OF DIESEL FUEL AND GASOLINE
AUTHORIZED. (a) A county, by order of the commissioners court, may
impose a tax on the sale of diesel fuel and gasoline sold in the
county to propel a motor vehicle on the public highways of this
state if:
(1) the county is included in an authority or is
adjacent to such a county, provided that a county not included in
the authority must be located in the same metropolitan planning
organization as the county in the authority to which it is adjacent;
(2) the county is located in the boundaries of a
metropolitan planning area that is served by a metropolitan
planning organization; and
(3) imposition of the tax is approved at an election
called for that purpose and held in each county located in that
metropolitan planning area.
(b) The counties located in a metropolitan planning area
described by Subsection (a)(2) may hold the election to authorize
the imposition of the tax on the same uniform election dates or on
different uniform election dates. If the counties hold the
elections on different uniform election dates, a county included in
that metropolitan planning area may not impose the tax until the
imposition of the tax has been approved in each county.
Sec. 370.353. RATE OF TAX. (a) The tax authorized by this
subchapter may be imposed in increments of one cent for each net
gallon of diesel fuel or gasoline sold in the county to propel a
motor vehicle on the public highways of this state, with a minimum
rate of three cents for each net gallon and a maximum rate of 10
cents for each net gallon.
(b) If the voters of the counties located in a metropolitan
planning area described by Section 370.352(a)(3) authorize the
imposition of the tax at different rates, each county shall impose
the tax at the lowest authorized rate.
Sec. 370.354. ADOPTION ELECTION PROCEDURE. (a) An
election to adopt the tax authorized by this subchapter is called by
an order of the commissioners court.
(b) At an election to adopt the tax, the ballot shall be
prepared to permit voting for or against the proposition: "The
adoption of a local tax on the sale of diesel fuel and gasoline in
(insert name of county) at the maximum rate of (insert proposed
rate) cents per gallon."
Sec. 370.355. COMPUTATION OF TAX. (a) A person, including
a dealer or jobber, who makes a sale of diesel fuel or gasoline in a
county authorized to impose the tax to a person who uses the diesel
fuel or gasoline to propel a motor vehicle on the public highways of
this state shall collect the tax authorized by this subchapter for
the benefit of the county.
(b) The seller shall add the amount of the tax authorized by
this subchapter to the selling price of the diesel fuel or gasoline,
and the tax is a part of the fuel price, is a debt owed to the
seller, and is recoverable at law in the same manner as the fuel
charge.
(c) The tax authorized by this subchapter is in addition to
the tax imposed by Chapter 162, Tax Code.
Sec. 370.356. EXEMPTIONS APPLICABLE. The exemptions
provided by Sections 162.104 and 162.204, Tax Code, apply to the tax
authorized by this subchapter.
Sec. 370.357. EFFECTIVE DATE OF TAX. After the imposition
of the tax has been approved in each county located in a
metropolitan planning area described by Section 370.352(a)(2), the
commissioners court of each county shall issue a concurrent order
prescribing the date on which the adoption of the tax will take
effect in those counties.
Sec. 370.358. COLLECTION AND ENFORCEMENT OF TAX. (a) A
person, including a dealer or jobber, required to collect the tax
authorized by this subchapter shall report and send the taxes to the
county as provided by the county.
(b) The county may prescribe monetary penalties, including
interest charges, for failure to keep records required by this
subchapter, to report when required, or to pay the tax when due.
(c) The county may permit a person who is required to
collect the tax authorized by this subchapter to retain a
percentage of the amount collected and required to be reported as
reimbursement to the person for the costs of collecting the tax.
The county may provide that the person may retain the amount only if
the person pays the tax and files reports as required by the county.
(d) The county attorney may bring suit against a person who
violates this subchapter.
Sec. 370.359. REFUND. (a) A person who has paid the tax
authorized by this subchapter on diesel fuel or gasoline used by the
person for a purpose other than to propel a motor vehicle on the
public highways of this state or for a use exempted under Section
370.356 may file a claim for a refund.
(b) The county shall prescribe the procedures a person must
use to obtain a refund under this section.
Sec. 370.360. REQUIRED PERMIT. The county may require a
dealer, jobber, or other person required to collect, report, and
pay the tax authorized by this subchapter to obtain a permit from
the county.
Sec. 370.361. TRANSFER TO AUTHORITY. (a) Not later than
the last day of the first month following each calendar quarter, the
county treasurer shall send to the authority the taxes collected
during that calendar quarter after payment of all refunds allowed
by law and expenses of collection.
(b) Net tax revenue received by an authority under this
subchapter shall be accounted for separately and may not be
commingled with other authority revenue.
Sec. 370.362. USE OF TAX PROCEEDS. An authority may use net
tax revenue received under this subchapter only to:
(1) reduce the number of lane miles included in a
proposed transportation project or a part or section of a proposed
transportation project for which the authority intends to impose a
toll for use according to the authority's most recently adopted
toll plan;
(2) reduce the amount of the toll charged for use of a
transportation project or a part or section of a transportation
project in use at the time the tax is imposed under this subchapter;
(3) waive the toll charged for use of a transportation
project or for a part or section of a transportation project by one
or more classes of vehicles prescribed by the authority, such as
public school buses and mass transit vehicles; and
(4) finance any costs associated with the
implementation, operation, or maintenance of a passenger rail
transportation project.
SECTION ____.02. This article take effect September 1,
2005, if this Act receives a vote of two-thirds of all the members
elected to each house, as provided by Section 39, Article III, Texas
Constitution. If this Act does not receive the vote necessary for
effect on that date, this article takes effect on the 91st day after
the last day of the legislative session.