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79R1638 CBH-D
By: Dukes H.B. No. 1964
A BILL TO BE ENTITLED
AN ACT
relating to the authority of certain counties to impose a local tax
on the sale of gasoline and to the use of the tax revenue by a
regional mobility authority.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Chapter 370, Transportation Code, is amended by
adding Subchapter I to read as follows:
SUBCHAPTER I. FINANCIAL PARTICIPATION OF CERTAIN COUNTIES IMPOSING
LOCAL GASOLINE TAX
Sec. 370.351. DEFINITIONS. In this subchapter:
(1) "Dealer" has the meaning assigned by Section
162.001, Tax Code.
(2) "Gasoline" has the meaning assigned by Section
162.001, Tax Code.
(3) "Jobber" means a person who:
(A) purchases tax-paid 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 gasoline and uses all or part
of the stored gasoline to operate a motor vehicle.
(4) "Motor vehicle" has the meaning assigned by
Section 162.001, Tax Code.
(5) "Net gallon" has the meaning assigned by Section
162.001, Tax Code.
(6) "Public highway" has the meaning assigned by
Section 162.001, Tax Code.
(7) "Sale" has the meaning assigned by Section
162.001, Tax Code.
Sec. 370.352. TAX ON SALE OF GASOLINE AUTHORIZED. (a) A
county, by order of the commissioners court, may impose a tax on the
sale of 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;
(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 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 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 gasoline in a county
authorized to impose the tax to a person who uses the 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 gasoline, and the tax is a
part of the gasoline price, is a debt owed to the seller, and is
recoverable at law in the same manner as the gasoline 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 Section 162.104, 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 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 2. This Act takes effect on the date on which the
constitutional amendment proposed by the 79th Legislature, Regular
Session, 2005, authorizing a county to impose a local tax on the
sale of gasoline and to transfer the revenue from the tax to another
political subdivision of this state takes effect. If that
amendment is not approved by the voters, this Act has no effect.