79S30144 CBH-D

By:  Burnam                                                       H.B. No. 28 



A BILL TO BE ENTITLED

AN ACT

relating to the imposition of a tax on mercury emissions and to the 
use of the proceeds to fund education; providing penalties.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Subtitle E, Title 2, Tax Code, is amended by 
adding Chapter 165 to read as follows:

CHAPTER 165.  TAX ON MERCURY EMISSIONS

SUBCHAPTER A.  GENERAL PROVISIONS
	Sec. 165.001.  DEFINITION.  In this chapter, "facility" has 
the meaning assigned by Section 382.003, Health and Safety Code.

[Sections 165.002-165.020 reserved for expansion]

SUBCHAPTER B.  IMPOSITION AND COLLECTION OF TAX
	Sec. 165.021.  TAX IMPOSED.  A tax is imposed on each 
facility in this state that emits mercury through stack or fugitive 
releases.
	Sec. 165.022.  RATE OF TAX.  The rate of the tax imposed by 
this chapter is $1,000 for each pound of mercury emitted by the 
facility through stack or fugitive releases.
	Sec. 165.023.  PAYMENT OF TAX.  On or before the 25th day of 
each month, the owner or operator of each facility on which a tax is 
imposed by this chapter shall send to the comptroller the amount of 
tax due under this chapter for the preceding month.
	Sec. 165.024.  REPORTS.  On or before the 25th day of each 
month, the owner or operator of each facility on which a tax is 
imposed by this chapter shall file with the comptroller a report 
stating:
		(1)  the number of pounds of mercury emitted by the 
facility through stack and fugitive releases during the preceding 
month; and
		(2)  any other information required by the comptroller.                
	Sec. 165.025.  RECORDS.  The owner or operator of each 
facility on which a tax is imposed by this chapter shall keep a 
complete record of:
		(1)  the number of pounds of mercury emitted by the 
facility through stack and fugitive releases during the preceding 
month; and
		(2)  any other information required by the comptroller.                

[Sections 165.026-165.050 reserved for expansion]

SUBCHAPTER C.  PENALTIES AND OFFENSES
	Sec. 165.051.  INTEREST ON DELINQUENT TAX.  A tax imposed by 
this chapter that is delinquent draws interest as provided by 
Section 111.060.
	Sec. 165.052.  PENALTY.  (a)  The owner or operator of each 
facility on which a tax is imposed by this chapter who fails to file 
a report as required by this chapter or does not pay the tax when it 
is due forfeits to the state a penalty of 12 percent of the amount of 
tax delinquent.
	(b)  If a report required by this chapter is not filed or a 
tax imposed by this chapter is not paid on or before the 30th day 
after the date it is due, the owner or operator of the facility on 
which the tax is imposed forfeits to the state a penalty of an 
additional 12 percent of the amount of tax delinquent.
	(c)  The minimum penalty under this section is $1.                      
	Sec. 165.053.  CRIMINAL PENALTY.  (a)  A person who violates 
this chapter commits an offense.
	(b)  An offense under this section is a Class C misdemeanor.            

[Sections 165.054-165.070 reserved for expansion]

SUBCHAPTER D.  ALLOCATION AND USE
	Sec. 165.071.  ALLOCATION OF TAX REVENUE.  All of the revenue 
from the tax imposed by this chapter shall be deposited to the 
credit of the foundation school fund.
	SECTION 2.  This Act takes effect September 1, 2006.