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By: Keffer of Eastland H.B. No. 2233
A BILL TO BE ENTITLED
AN ACT
relating to state and certain local fiscal matters; providing a
penalty.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Article 103.0031(e), Code of Criminal Procedure,
is amended to read as follows:
(e) If a county or municipality has entered into a contract
under Subsection (a) and a person pays an amount that is less than
the aggregate total to be collected under Subsections (a) and (b),
[the allocation to the comptroller, the county or municipality,
and] the private attorney or vendor shall receive 30 percent of the
total amount collected, not to exceed the amount added as the
collection fee, and the remainder of the amount collected shall be
allocated in accordance with this chapter and Chapter 133, Local
Government Code [be reduced proportionately].
SECTION 2. Section 43.002(a), Education Code, is amended to
read as follows:
(a) On the first working day of each month in a state fiscal
year, the agency [comptroller] shall transfer from the permanent
school fund to the available school fund an amount equal to
one-twelfth of the annual distribution from the permanent school
fund to the available school fund as provided by Section 5(a),
Article VII, Texas Constitution, for the fiscal year.
SECTION 3. Section 63.202, Education Code, is amended by
amending Subsection (b) and adding Subsection (h) to read as
follows:
(b) Except as provided by Subsections (c), [and] (d), and
(h), money in the fund established under this subchapter may not be
used for any purpose.
(h) Expenses of managing and administering the assets of the
fund shall be paid from the fund.
SECTION 4. Section 63.302, Education Code, is amended by
amending Subsection (b) and adding Subsection (h) to read as
follows:
(b) Except as provided by Subsections (c), [and] (e), and
(h), money in the fund established under this subchapter may not be
used for any purpose.
(h) Expenses of managing and administering the assets of the
fund shall be paid from the fund.
SECTION 5. Sections 25.0015(b) and (c), Government Code,
are amended to read as follows:
(b) For a county that participates under Section 51.702(f)
under a resolution adopted and filed with the comptroller before
September 1, 2003, the amount shall be paid to the county's salary
fund in equal quarterly [monthly] installments, and of each $35,000
paid a county, $30,000 shall be paid from funds appropriated from
the judicial fund, and $5,000 shall be paid from funds appropriated
from the general revenue fund.
(c) For a county that participates under Section 51.702(f)
under a resolution adopted or filed with the comptroller on or after
September 1, 2003, the amount shall be paid to the county's salary
fund in equal quarterly [monthly] installments from funds
appropriated from the judicial fund.
SECTION 6. Section 25.00211(b), Government Code, is amended
to read as follows:
(b) The amount shall be paid to the county treasury for
deposit in the contributions fund created under Section 25.00213 in
equal quarterly [monthly] installments from funds appropriated
from the judicial fund.
SECTION 7. Section 26.007(b), Government Code, is amended
to read as follows:
(b) The amount shall be paid to the county's salary fund in
equal quarterly [monthly] installments from funds appropriated
from the judicial fund.
SECTION 8. Section 74.061, Government Code, is amended by
amending Subsection (d) and adding Subsection (d-1) to read as
follows:
(d) For services actually performed while assigned under
this chapter, a [retired or] former judge or justice shall receive
from county funds and money appropriated by the legislature the
same amount of salary, compensation, and expenses that the regular
judge is entitled to receive from the county and from the state for
those services.
(d-1) The presiding judge of the administrative region
shall certify to the county and the state the services rendered
under this chapter by a retired or former judge or justice and the
share to be paid by the state. The amount certified by the
presiding judge as the state's share shall be paid from an item in
the Judiciary Section, Comptroller's [Judicial
Section--Comptroller's] Department of the General Appropriations
Act for the payment of salaries of district and criminal district
judges.
SECTION 9. Sections 403.071(g) and (h), Government Code,
are amended to read as follows:
(g) Notwithstanding Subsection (a), the comptroller [and a
state agency] may [contract in writing for the comptroller to]
audit claims presented by a [the] state agency after the
comptroller prepares warrants or uses the electronic funds transfer
system to pay the claims. The [If the comptroller and a state
agency execute a contract, the] comptroller may determine [decide]
the types of claims that will be audited after payment.
(h) [This subsection applies if the comptroller and a state
agency have contracted in accordance with Subsection (g).] The
comptroller shall audit claims after payment under Subsection (g)
in the same manner [way] that the comptroller audits claims before
payment under Subsection (a). The comptroller may establish
requirements and adopt rules concerning the time that a state
agency must retain documentation in its files to enable a
postpayment audit. If a postpayment audit by the comptroller shows
that a claim presented by a state agency was invalid, the
comptroller may:
(1) implement procedures to ensure that similar
invalid claims from the state agency are not paid in the future;
(2) report to the governor, the lieutenant governor,
the speaker of the house of representatives, the state auditor, and
the Legislative Budget Board the results of the audit;
(3) require the state agency to obtain a refund of the
monies from the payee; and
(4) [cancel the contract with the state agency; and
[(5)] reduce the state agency's remaining
appropriations by the amount of the claim.
SECTION 10. Section 404.024, Government Code, is amended by
adding Subsection (m) to read as follows:
(m) In entering into a direct security repurchase agreement
or a reverse security repurchase agreement, the comptroller may
agree to accept cash on an overnight basis in lieu of the
securities, obligations, or participation certificates identified
in Section 404.001(3). Cash held by the state under this subsection
is not a deposit of state or public funds for the purposes of any
law, including this subchapter or Subchapter D, that requires a
deposit of state or public funds to be collateralized by eligible
securities.
SECTION 11. Section 404.124(c), Government Code, is amended
to read as follows:
(c) The committee may determine whether the notes will be
sold on a negotiated or competitive bid basis. If the committee
determines that competitive bids are appropriate, the underwriter
of any notes issued under this section shall be selected by the
method of sale that is most advantageous to the state under the
circumstances, including a sale using an Internet auction site. An
[solicitation of sealed bids and an] appropriate bid notice shall
be published at least one time in one or more recognized financial
publications of general circulation published within the state and
one or more recognized financial publications of general
circulation published outside the state. Unless all bids are
rejected, the underwriter shall be selected from the bids received.
The comptroller may not sell the notes in a manner not approved.
SECTION 12. Subchapter A, Chapter 659, Government Code, is
amended by adding Section 659.007 to read as follows:
Sec. 659.007. EARNINGS STATEMENTS. (a) In this section,
"state agency" has the meaning assigned by Section 403.013.
(b) A state agency may provide a written or electronic
earnings statement to an officer or employee of the agency.
(c) The comptroller may adopt rules and establish
procedures concerning the earnings statements provided by state
agencies that under Subchapter C, Chapter 2101, are required to use
the uniform statewide payroll system.
SECTION 13. Sections 659.044(a) and (d), Government Code,
as amended by Sections 32 and 104, Chapter 1158, Acts of the 77th
Legislature, Regular Session, 2001, are reenacted to read as
follows:
(a) Except as provided by Subsection (e), the monthly amount
of longevity pay is $20 for every three years of lifetime service
credit.
(d) An employee may not receive from the state as longevity
pay more than the amount determined under Subsection (a) or (e), as
applicable, regardless of the number of positions the employee
holds or the number of hours the employee works each week.
SECTION 14. Section 659.044(e), Government Code, is amended
to read as follows:
(e) This subsection applies only to an employee of the Texas
Youth Commission who is receiving less than the maximum amount of
hazardous duty pay that the commission may pay to the employee under
Section 659.303. The employee's monthly amount of longevity pay is
the sum of:
(1) $20 [$4] for every three years [each year] of
lifetime service credit, which may not include any period served in
a hazardous duty position; and
(2) the lesser of:
(A) $20 [$4] for every three years [each year]
served in a hazardous duty position; or
(B) the difference between:
(i) $7 for each year served in a hazardous
duty position; and
(ii) the amount paid by the commission for
each year served in a hazardous duty position.
SECTION 15. Section 659.255(a)(3), Government Code, is
amended to read as follows:
(3) "Merit salary increase" means an increase in
compensation to:
(A) a higher step rate in the same classified
salary group, if the classified employee is compensated under a
salary group that is divided into steps [Salary Schedule A of the
General Appropriations Act]; or
(B) a higher rate within the range of the same
classified salary group, if the classified employee is compensated
under a salary group that is not divided into steps [Salary Schedule
B of the General Appropriations Act].
SECTION 16. Sections 659.256(c) and (f), Government Code,
are amended to read as follows:
(c) When an employee is promoted within [to a position in a
higher salary group in] Salary Schedule A of the General
Appropriations Act or from Salary Schedule B or C of the General
Appropriations Act to Salary Schedule A of the General
Appropriations Act, the employee shall receive a salary rate that
is at least 3.4 percent [one step] higher than the employee's salary
rate before promotion or the minimum rate of the new salary range,
whichever is higher, and may, at the discretion of the state agency
administrator, receive an annual salary rate up to and including
the maximum rate of the new salary range. [When an employee is
promoted from a position in Salary Schedule B or C of the General
Appropriations Act to a position in Salary Schedule A of the General
Appropriations Act, the employee shall receive a step rate that is
at least one step above the rate the employee received before
promotion or the minimum rate of the new salary range, whichever is
higher, and may, at the discretion of the state agency
administrator, receive an annual rate up to and including the
maximum rate of the new salary range.]
(f) Notwithstanding the other provisions of this section,
an employee whose salary prior to promotion exceeds the maximum
rate of the employee's assigned salary group may not receive more
than the maximum rate of the new salary group, even if the increase
is less than one step in a salary group that is divided into steps
[Salary Schedule A of the General Appropriations Act] or 3.4
percent in a salary group that is not divided into steps [Salary
Schedule B of the General Appropriations Act].
SECTION 17. Section 659.257(c), Government Code, is amended
to read as follows:
(c) When an employee is demoted within [to a position in a
lower salary group in] Salary Schedule A of the General
Appropriations Act or from Salary Schedule B or C of the General
Appropriations Act to Salary Schedule A of the General
Appropriations Act, the employee will receive a salary rate of at
least 3.4 percent [one step] below the rate the employee received
before demotion. [When an employee is demoted from a position in
Salary Schedule B or C of the General Appropriations Act to a
position in Salary Schedule A of the General Appropriations Act,
the employee shall receive a step rate that is at least 3.4 percent
below the rate the employee received before demotion.]
SECTION 18. Section 660.024(a), Government Code, is amended
to read as follows:
(a) The chief administrator of a state agency must give
advance written approval for any travel related to official state
business for which a reimbursement for travel expenses is claimed
or for which an advance for travel expenses to be incurred is
sought. The advance written approval may be communicated
electronically. [A copy of the written approval shall be submitted
with the travel voucher to the comptroller in accordance with
Section 660.027.]
SECTION 19. Sections 660.027(b), (d), and (e), Government
Code, are amended to read as follows:
(b) A voucher submitted under Subsection (a) is valid only
if:
(1) the state agency submitting the voucher approves
it in accordance with Chapter 2103 and, if required by law,
certifies the voucher; and
(2) the state employee who incurred the travel expense
or, if the employee is unavailable, another individual acceptable
to the comptroller approves the description, information, and
documentation required by Subsection (d) [voucher] in writing or
electronically, except that the employee's approval is not required
if another person is required by law to provide the approval.
(d) A voucher must be supported by:
(1) a description of [describe] the official state
business performed; and
(2) [be accompanied by] the information and
documentation that the comptroller considers necessary for the
comptroller to determine compliance with this chapter, the travel
provisions of the General Appropriations Act, and the rules adopted
by the comptroller under this chapter.
(e) The comptroller may require a state agency to provide to
the comptroller the description, information, and documentation
required under [by] Subsection (d):
(1) on the form adopted by the comptroller under
Subsection (c);
(2) electronically;
(3) by submitting receipts or other documents; or
(4) [(3)] by any [a] combination of Subdivisions (1),
[and] (2), and (3).
SECTION 20. Section 1431.001(2), Government Code, is
amended to read as follows:
(2) "Eligible countywide district" means:
(A) a flood control district or a hospital
district the boundaries of which are substantially coterminous with
the boundaries of a county with a population of three million or
more; or
(B) a hospital district created in a county with
a population of more than 800,000 in which no hospital district was
located before September 1, 2003.
SECTION 21. Section 2256.011, Government Code, is amended
by amending Subsection (a) and adding Subsection (e) to read as
follows:
(a) A fully collateralized repurchase agreement is an
authorized investment under this subchapter if the repurchase
agreement:
(1) has a defined termination date;
(2) except as provided by Subsection (e), is secured
by obligations described by Section 2256.009(a)(1); [and]
(3) requires the securities being purchased by the
entity to be pledged to the entity, held in the entity's name, and
deposited at the time the investment is made with the entity or with
a third party selected and approved by the entity; and
(4) is placed through a primary government securities
dealer, as defined by the Federal Reserve, or a financial
institution doing business in this state.
(e) An entity may agree to secure the agreement by accepting
cash on an overnight basis in lieu of the obligations identified in
Section 2256.009(a)(1). Cash held by an entity under this
subsection is not a deposit of public funds for purposes of any
statute, including Chapter 2257, that requires a deposit of public
funds to be collateralized by eligible securities.
SECTION 22. Section 2303.003(8), Government Code, is
amended to read as follows:
(8) "Qualified hotel project" means:
(A) a hotel proposed to be constructed by a
municipality or a nonprofit municipally sponsored local government
corporation created under the Texas Transportation Corporation
Act, Chapter 431, Transportation Code, that is within 1,000 feet of
a convention center owned by a municipality having a population of
1,500,000 or more, including shops, parking facilities, and any
other facilities ancillary to the hotel; and
(B) a hotel proposed to be constructed,
remodeled, or rehabilitated by a municipality or a nonprofit
municipally sponsored local government corporation created under
the Texas Transportation Corporation Act, Chapter 431,
Transportation Code, that is within 3,000 feet of the property line
of a convention center owned by a municipality having a population
of more than 500,000 and that borders the United Mexican States.
SECTION 23. Section 2303.401, Government Code, is amended
to read as follows:
Sec. 2303.401. DEFINITIONS. In this subchapter:
(1) "Certified job" means a new or retained job that:
(A) has provided at least 1,820 hours of
employment a year to a qualified employee of a qualified business as
described by Section 2303.402;
(B) is intended to exist for at least three years
after the date on which the comptroller makes the initial
certification of hiring commitments for the qualified business
under Section 2303.516(d); and
(C) has been certified by the comptroller as
eligible for receipt of a state benefit under this chapter.
(2) "New permanent job" means a new employment
position created by a qualified business as described by Section
2303.402 that:
(A) has provided at least 1,820 hours of
employment a year to a qualified employee; and
(B) is intended to exist at the qualified
business site for at least three years after the date on which a
state benefit is received as authorized by this chapter.
(3) [(2)] "Retained job" means a job that existed with
a qualified business before designation of the business's project
or activity as an enterprise project that:
(A) has provided employment to a qualified
employee of at least 1,820 hours annually; and
(B) is intended to be an employment position for
at least three years after the date on which a state benefit is
received as authorized by this chapter.
SECTION 24. The heading to Section 2303.504, Government
Code, as effective September 1, 2005, is amended to read as follows:
Sec. 2303.504. STATE TAX REFUNDS AND CREDITS; REPORT.
SECTION 25. Sections 2303.504(a) and (c), Government Code,
as effective September 1, 2005, are amended to read as follows:
(a) Subject to Section 2303.516, an enterprise project is
entitled to:
(1) a refund of state taxes under Section 151.429, Tax
Code; and
(2) a franchise tax credit under Subchapter P or Q,
Chapter 171, Tax Code.
(c) Not later than the 60th day after the last day of each
fiscal year, the comptroller shall report to the bank the statewide
total of actual jobs created, actual jobs retained, and the tax
refunds and credits made under this section during that fiscal
year.
SECTION 26. Section 2303.5055(b), Government Code, is
amended to read as follows:
(b) A municipality with a population of 1,500,000 or more or
a municipality having a population of more than 500,000 and that
borders the United Mexican States may agree to guarantee from hotel
occupancy taxes the bonds or other obligations of a municipally
sponsored local government corporation created under the Texas
Transportation Corporation Act, Chapter 431, Transportation Code,
[(Article 1528l, Vernon's Texas Civil Statutes)] that were issued
or incurred to pay the cost of construction, remodeling, or
rehabilitation of a qualified hotel project.
SECTION 27. Sections 2303.516(b) and (d), Government Code,
are amended to read as follows:
(b) The comptroller [bank] may determine that the business
or project is not entitled to a refund or credit of state taxes
under Section 2303.504(a) [2303.504] if the comptroller [bank]
finds that:
(1) the business or project is not willing to
cooperate with the comptroller [bank] in providing the comptroller
[bank] with the information the comptroller [bank] needs to
determine state benefits [make the determination under Subsection
(a)]; or
(2) the business or project has substantially failed
to follow through on any commitments made by it or on its behalf
under this chapter.
(d) A qualified business may obtain a state benefit, earned
through a specific enterprise project designation, on completion
of:
(1) a certification of the project or activity for
completeness that is conducted [an audit performed] by the
comptroller to verify [that will certify] hiring commitments of a
qualified business under this chapter;
(2) a certification conducted by the comptroller to
verify [and] eligible purchases of taxable items made by or on
behalf of the [a] qualified business under this chapter; and
(3) a verification of the capital investment for the
project or activity, conducted by the comptroller, to determine the
level of benefit achieved by the qualified business.
SECTION 28. Section 2303.517, Government Code, is amended
to read as follows:
Sec. 2303.517. REPORT. Before obtaining a state benefit,
the qualified business must submit to the comptroller [bank] a
certified report of the actual number of jobs created or retained
and the capital investment made at or committed to the qualified
business site.
SECTION 29. Section 302.001, Local Government Code, is
amended by amending Subdivision (1) and adding Subdivision (3) to
read as follows:
(1) "Energy savings performance contract" means a
contract for energy or water conservation or usage measures to
reduce energy or water consumption or net operating costs or to
increase energy-related or water-related revenues of local
government facilities in which the estimated savings in utility
costs or the estimated increase in revenues resulting from the
measures is guaranteed to offset the cost of the measures over a
specified period. The term includes a contract for the
installation or implementation of:
(A) insulation of a building structure and
systems within the building;
(B) storm windows or doors, caulking or weather
stripping, multiglazed windows or doors, heat-absorbing or
heat-reflective glazed and coated window or door systems, or other
window or door system modifications that reduce energy consumption;
(C) automatic energy control systems, including
computer software and technical data licenses;
(D) heating, ventilating, or air-conditioning
system modifications or replacements that reduce energy or water
consumption;
(E) lighting fixtures that increase energy
efficiency;
(F) energy recovery systems;
(G) electric systems improvements;
(H) water-conserving fixtures, appliances, and
equipment or the substitution of non-water-using fixtures,
appliances, and equipment;
(I) water-conserving landscape irrigation
equipment;
(J) landscaping measures that reduce watering
demands and capture and hold applied water and rainfall, including:
(i) landscape contouring, including the use
of berms, swales, and terraces; and
(ii) the use of soil amendments that
increase the water-holding capacity of the soil, including compost;
(K) rainwater harvesting equipment and equipment
to make use of water collected as part of a storm-water system
installed for water quality control;
(L) equipment for recycling or reuse of water
originating on the premises or from other sources, including
treated municipal effluent;
(M) equipment needed to capture water from
nonconventional, alternate sources, including air-conditioning
condensate or graywater, for nonpotable uses;
(N) metering equipment [needed to segregate
water use in order to identify water conservation opportunities or
verify water savings]; or
(O) other energy or water conservation-related
improvements or equipment, including improvements or equipment
relating to renewable energy or nonconventional water sources or
water reuse.
(3) "Usage measure" means a technology or practice
related to the use of energy or water.
SECTION 30. Section 302.002(b), Local Government Code, is
amended to read as follows:
(b) Each energy or water conservation or usage measure must
comply with current local, state, and federal construction,
plumbing, and environmental codes and regulations.
Notwithstanding Section 302.001(1), an energy savings performance
contract may not include improvements or equipment that allow or
cause water from any condensing, cooling, or industrial process or
any system of nonpotable usage over which public water supply
system officials do not have sanitary control to be returned to the
potable water supply.
SECTION 31. Section 302.003, Local Government Code, is
amended to read as follows:
Sec. 302.003. PAYMENT AND PERFORMANCE BOND.
Notwithstanding any other law, before entering into an energy
savings performance contract, the governing body of the local
government shall require the provider of the energy or water
conservation or usage measures to file with the governing body a
payment and performance bond relating to the installation of the
measures in accordance with Chapter 2253, Government Code. The
governing body may also require a separate bond to cover the value
of the guaranteed savings or the guaranteed increased revenues from
[on] the contract.
SECTION 32. Section 302.004, Local Government Code, is
amended to read as follows:
Sec. 302.004. METHOD OF FINANCING; TERMS OF CONTRACT. (a)
An energy savings performance contract may be financed:
(1) under a lease-purchase contract that has a term
not to exceed 15 years from the final date of installation and that
meets federal tax requirements for tax-free municipal leasing or
long-term financing;
(2) with the proceeds of bonds; or
(3) under a contract with the provider of the energy or
water conservation or usage measures that has a term not to exceed
15 years from the final date of installation.
(b) An energy savings performance contract shall contain
provisions requiring the provider of the energy or water
conservation or usage measures to guarantee the amount of the
savings or the increased revenues, or both, to be realized by the
local government under the contract. If the term of the contract
exceeds one year, the local government's contractual obligations in
any one year during the term of the contract beginning after the
final date of installation may not exceed the total energy, water,
wastewater, and operating cost savings or increased revenues, or
both, including electrical, gas, water, wastewater, or other
utility cost savings and operating cost savings or increased
revenues, or both, resulting from the measures as determined by the
local government in this subsection, divided by the number of years
in the contract term.
SECTION 33. Section 302.005(b), Local Government Code, is
amended to read as follows:
(b) Before entering into an energy savings performance
contract, the governing body must require that the cost savings or
increased revenues, or both, projected by an offeror be reviewed by
a licensed engineer who is not an officer or employee of an offeror
for the contract under review or otherwise associated with the
contract or the offeror. An engineer who reviews a contract shall
maintain the confidentiality of any proprietary information the
engineer acquires while reviewing the contract. Sections 1001.053
and 1001.407, Occupations Code, apply to work performed under the
contract.
SECTION 34. Section 430.003, Local Government Code, is
amended to read as follows:
Sec. 430.003. EXEMPTIONS OF CERTAIN [STATE] PROPERTY FROM
INFRASTRUCTURE FEES. (a) No county, municipality, or utility
district may collect from a state agency or public or private
institution of higher education, including a public junior college
as defined by Section 61.003, Education Code, any fee charged for
the development or maintenance of programs of facilities for the
control of excess water or storm water.
(b) This section does not apply to a municipality with a
population of less than 25,000.
SECTION 35. Section 433(a), Probate Code, is amended to
read as follows:
(a) Mode of Recovery. When funds of an estate have been paid
to the comptroller, any heir, devisee, or legatee of the estate, or
their assigns, or any of them, may recover the portion of such funds
to which he, she, or they are entitled. The person claiming such
funds shall institute suit on or before the fourth anniversary of
the date of the order requiring payment to the comptroller, by
petition filed in the district court of Travis County, against the
comptroller, setting forth the plaintiff's right to such funds, and
the amount claimed by him. Any heir, devisee, legatee, or their
assigns of an estate whose funds were paid to the state treasurer
under this chapter before September 1, 1991, must initiate suit
under this section not later than September 1, 2009.
SECTION 36. Section 74.101(a), Property Code, is amended to
read as follows:
(a) Each holder who on June 30 holds property that is
presumed abandoned under Chapter 72, 73, or 75 of this code or under
Chapter 154, Finance Code, shall file a report of that property on
or before the following November 1. The comptroller may require the
report to be in a particular format, including an electronic [a]
format that can be read by a computer if the holder is reporting 10
or more items of property.
SECTION 37. Section 74.401, Property Code, is amended by
adding Subsection (f) to read as follows:
(f) The comptroller may sell as a gift, novelty, or
collectible item, but not as an investment, a stock, bond,
certificate, or similar instrument that is nonredeemable and
nontransferable because it has been canceled or issued by a company
that has been dissolved or terminated and the existence of which has
not been revived or reinstated. The comptroller may sell an
instrument under this subsection at a public sale or in another
manner determined to be appropriate by the comptroller, including
an online sale. Before selling an instrument under this
subsection, the comptroller must stamp the face of the instrument
with a prominent mark indicating that the instrument has been
canceled. At the time of the sale and of the delivery of the
instrument to the purchaser, the comptroller must provide written
notice to the purchaser as required by this subsection. The notice
must be printed in a font size that is at least as large as the
largest font size on the page of the notice and include statements
substantially similar to the following:
"(1) the comptroller is not a registered
broker-dealer;
(2) this instrument is not being sold for investment
purposes; and
(3) this instrument is nonredeemable and
nontransferable because it has been canceled or issued by a company
that has been dissolved or terminated and the existence of which has
not been revived or reinstated."
SECTION 38. Section 74.507(b), Property Code, is amended to
read as follows:
(b) The person who informs a potential claimant and by
contract or other written agreement is to receive a percentage of
the value of the property may not file or receive a [form to] claim
form on behalf of a claimant.
SECTION 39. Section 74.601, Property Code, is amended by
adding Subsection (g) to read as follows:
(g) If an owner does not assert a claim for unclaimed funds
reported to the comptroller and the owner is reported to be the
state or a state agency, the comptroller may deposit the unclaimed
funds to the credit of the general revenue fund. The comptroller
may establish procedures and adopt rules as necessary to implement
this section.
SECTION 40. (a) Section 151.304(b), Tax Code, is amended to
read as follows:
(b) In this section, "occasional sale" means:
(1) one or two sales of taxable items, other than an
amusement service, at retail during a 12-month period by a person
who does not habitually engage, or hold himself out as engaging, in
the business of selling taxable items at retail;
(2) the sale of the entire operating assets of a
business or of a separate division, branch, or identifiable segment
of a business;
(3) a transfer of all or substantially all the
property used by a person in the course of an activity if after the
transfer the real or ultimate ownership of the property is
substantially similar to that which existed before the transfer;
[or]
(4) the sale of not more than 10 admissions for
amusement services during a 12-month period by a person who does not
hold himself out as engaging, or does not habitually engage, in
providing amusement services; or
(5) the sale of tangible personal property by an
individual if:
(A) the property was originally bought by the
individual or a member of the individual's family for the personal
use of the individual or the individual's family;
(B) the individual does not hold a permit issued
under this chapter and is not required to obtain a permit as a
"seller" or "retailer" as those terms are defined by Section
151.008;
(C) the individual does not employ an auctioneer,
broker, or factor, other than an online auction, to sell the
property; and
(D) the total receipts from sales of the
individual's tangible personal property in a calendar year does not
exceed $3,000.
(b) The change in law made by this section does not affect
tax liability accruing before the effective date of this section.
That liability continues in effect as if this section had not been
enacted, and the former law is continued in effect for the
collection of taxes due and for civil and criminal enforcement of
the liability for those taxes.
(c) This section takes effect July 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 section takes effect September 1, 2005.
SECTION 41. Sections 151.429(a) and (b), Tax Code, as
effective September 1, 2005, are amended to read as follows:
(a) An enterprise project is eligible for a refund in the
amount provided by this section of the taxes imposed by this chapter
on purchases of taxable items[:
[(1) equipment or machinery sold to an enterprise
project for use at the qualified business site;
[(2) building materials sold to an enterprise project
for use in remodeling, rehabilitating, or constructing a structure
at the qualified business site;
[(3) labor for remodeling, rehabilitating, or
constructing a structure by an enterprise project at the qualified
business site; and
[(4) electricity and natural gas purchased and
consumed in the normal course of business at the qualified business
site].
(b) Subject to the limitations provided by Subsection (c) of
this section, an enterprise project qualifies for a refund of taxes
under this section based on the amount of capital investment made at
the qualified business site and refund per job with a maximum refund
to be included in a computation of a tax refund for the project. A
capital investment at the qualified business site of:
(1) $40,000 to $399,999 will result in a refund of up
to $2,500 per job with a maximum refund of $25,000 for the creation
or retention of 10 certified jobs;
(2) $400,000 to $999,999 will result in a refund of up
to $2,500 per job with a maximum refund of $62,500 for the creation
or retention of 25 certified jobs;
(3) $1,000,000 to $4,999,999 will result in a refund
of up to $2,500 per job with a maximum refund of $312,500 for the
creation or retention of 125 certified jobs;
(4) $5,000,000 to $149,999,999 will result in a refund
of up to $2,500 per job with a maximum refund of $1,250,000 for the
creation or retention of 500 certified jobs;
(5) $150,000,000 to $249,999,999 will result in a
refund of up to $5,000 per job with a maximum refund of $2,500,000
for the creation or retention of 500 certified jobs; or
(6) $250,000,000 or more will result in a refund of up
to $7,500 per job with a maximum refund of $3,750,000 for the
creation or retention of 500 certified jobs.
SECTION 42. Sections 151.429(c) and (g), Tax Code, are
amended to read as follows:
(c) The total amount of tax refund that an enterprise
project may apply for in a state fiscal year may not exceed
$250,000. If an enterprise project qualifies in a state fiscal year
for a refund of taxes in an amount in excess of the limitation
provided by this subsection, it may apply for a refund of those
taxes in a subsequent year, subject to the $250,000 limitation for
each year. The total amount that may be refunded to an enterprise
project under this section may not exceed the amount determined by
multiplying $250,000 by the number of state fiscal years during
which the enterprise project created or retained one or more
certified jobs for qualified employees.
(g) The refund provided by this section is conditioned on
the enterprise project maintaining for a three-year period at least
the same number [level] of certified jobs [employment of qualified
employees] as existed on the date the comptroller initially
certified the hiring commitments for the project under Section
2303.516(d), Government Code [at the time it qualified for a refund
for a period of three years from that date]. The comptroller shall
annually certify whether that number [level] of certified jobs
[employment of qualified employees] has been maintained. On
certifying that such a number [level] has not been maintained, the
comptroller shall assess that portion of the refund attributable to
any such decrease in certified jobs [employment], including penalty
and interest from the date of the refund.
SECTION 43. Section 151.429(e), Tax Code, is amended by
adding Subdivision (4-a) to read as follows:
(4-a) "Certified job" has the meaning assigned by
Section 2303.401, Government Code.
SECTION 44. (a) Subchapter L, Chapter 151, Tax Code, is
amended by adding Section 151.715 to read as follows:
Sec. 151.715. COLLECTION OF AMOUNTS IN EXCESS OF TAX
IMPOSED; CIVIL PENALTY. (a) A person may not collect as a tax
imposed by this chapter:
(1) any amount that exceeds the tax actually imposed
by this chapter on the sale of a taxable item; or
(2) any amount on the sale of an item that is exempt
from the tax imposed by this chapter.
(b) The comptroller shall send a written notice to a person
who violates Subsection (a) that directs the person to cease
collecting amounts described by that subsection. If, after the
person receives two written notices from the comptroller, the
person continues collecting an amount described by that subsection,
the person shall pay a penalty of $1,000 for each sale on which the
person collects an amount described by that subsection.
(c) The penalty provided by this section is assessed without
regard to whether the person against whom the penalty is assessed
remits to the comptroller the excess amounts collected.
(b) Section 151.715, Tax Code, as added by this section,
applies only to the sale of an item that occurs on or after the
effective date of this section. The sale of an item that occurs
before the effective date of this section is governed by the law in
effect on the date the sale occurred, and the former law is
continued in effect for that purpose.
SECTION 45. (a) Subchapter E, Chapter 152, Tax Code, is
amended by adding Section 152.094 to read as follows:
Sec. 152.094. MOTOR VEHICLES USED IN TELEVISION, MOTION
PICTURE, VIDEO, OR AUDIO PRODUCTIONS. (a) In this section,
"nonbroadcast, industrial, or educational recorded material" means
material produced for instructional, educational, sales,
promotional, amusement, or entertainment purposes, regardless of
the medium used or the manner displayed or transmitted. The term
includes recording of events for sale to interested persons.
(b) The taxes imposed by this chapter do not apply to the
purchase, rental, or use of a motor vehicle used exclusively in
connection with the production for consideration of a television
film, commercial, or program, nonbroadcast, industrial, or
educational recorded material, a motion picture, or a video or
audio recording, a copy of which is sold or offered for ultimate
sale, licensed, distributed, broadcast, or otherwise commercially
exhibited.
(c) The tax that would have been remitted on gross rental
receipts without the exemption provided by this section is
considered to have been remitted for the purpose of computing the
minimum gross rental receipts tax imposed by Section 152.026.
(b) Subchapter C, Chapter 156, Tax Code, is amended by
adding Section 156.105 to read as follows:
Sec. 156.105. EXCEPTION--PERSONS INVOLVED IN TELEVISION,
MOTION PICTURE, VIDEO, OR AUDIO PRODUCTIONS. (a) In this section,
"nonbroadcast, industrial, or educational recorded material" means
material produced for instructional, educational, sales,
promotional, amusement, or entertainment purposes, regardless of
the medium used or the manner displayed or transmitted. The term
includes recording of events for sale to interested persons.
(b) Subject to this section, this chapter does not impose a
tax on a person involved exclusively in the production for
consideration of a television film, commercial, or program,
nonbroadcast, industrial, or educational recorded material, a
motion picture, or a video or audio recording, a copy of which is
sold or offered for ultimate sale, licensed, distributed,
broadcast, or otherwise commercially exhibited, provided that the
person has the right to use or possess a room in one hotel or in a
series of two or more hotels for at least three consecutive days.
(c) A person otherwise excepted under this section shall pay
the tax imposed by this chapter and is entitled to a refund of the
amount of tax paid in accordance with Section 156.154.
(c) Section 156.154(a), Tax Code, is amended to read as
follows:
(a) A governmental entity [that is] entitled under Section
156.103 or a person entitled under Section 156.105 to a refund of
taxes paid under this chapter must file a refund claim with the
comptroller.
(d) The change in law made by this section does not affect
taxes imposed before the effective date of this section, and the law
in effect before the effective date of this section is continued in
effect for the purposes of the liability for and collection of those
taxes.
(e) This section takes effect July 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 section takes effect October 1, 2005.
SECTION 46. Sections 162.001(20) and (43), Tax Code, are
amended to read as follows:
(20) "Distributor" means a person who acquires motor
fuel from a licensed supplier, permissive supplier, or another
licensed distributor and who makes sales at wholesale and whose
activities may also include sales at retail. The term includes a
person engaged in the tax-free sale of dyed diesel fuel to marine
vessels.
(43) "Motor fuel transporter" means a person who
transports gasoline, diesel fuel, or gasoline blended fuel for hire
outside the bulk transfer/terminal system by means of a transport
vehicle, a railroad tank car, or a marine vessel.
SECTION 47. Section 162.004(b), Tax Code, is amended to
read as follows:
(b) The shipping document issued by the terminal operator or
operator of a bulk plant shall contain the following information
and any other information required by the comptroller:
(1) the terminal control number of the terminal or
physical address of the bulk plant from which the motor fuel was
received;
(2) the name [and license number] of the purchaser;
(3) the date the motor fuel was loaded;
(4) the net gallons loaded, or the gross gallons
loaded if the fuel was purchased from a bulk plant;
(5) the destination state of the motor fuel, as
represented by the purchaser of the motor fuel or the purchaser's
agent; and
(6) a description of the product being transported.
SECTION 48. Section 162.016(a), Tax Code, is amended to
read as follows:
(a) A person may not import motor fuel to a destination in
this state or export motor fuel to a destination outside this state
by any means unless the person possesses a shipping document for
that fuel created by the terminal or bulk plant at which the fuel
was received. The shipping document must include:
(1) the name and physical address of the terminal or
bulk plant from which the motor fuel was received for import or
export;
(2) the name [and federal employer identification
number, or the social security number if the employer
identification number is not available,] of the carrier
transporting the motor fuel;
(3) the date the motor fuel was loaded;
(4) the type of motor fuel;
(5) the number of gallons:
(A) in temperature-adjusted gallons if purchased
from a terminal for export or import; or
(B) in temperature-adjusted gallons or in gross
gallons if purchased from a bulk plant;
(6) the destination of the motor fuel as represented
by the purchaser of the motor fuel and the number of gallons of the
fuel to be delivered, if delivery is to only one state;
(7) the name[, federal employer identification
number, license number, and physical address] of the purchaser of
the motor fuel;
(8) the name of the person responsible for paying the
tax imposed by this chapter, as given to the terminal by the
purchaser if different from the licensed supplier or distributor;
and
(9) any other information that, in the opinion of the
comptroller, is necessary for the proper administration of this
chapter.
SECTION 49. Section 162.113(d), Tax Code, is amended to
read as follows:
(d) The supplier or permissive supplier shall [has the
right], after notifying the comptroller of the licensed
distributor's or licensed importer's failure to remit taxes under
this section, [to] terminate the ability of the licensed
distributor or licensed importer to defer the payment of gasoline
tax. The supplier or permissive supplier shall reinstate without
delay the right of the licensed distributor or licensed importer to
defer the payment of gasoline tax after the comptroller provides to
the supplier or permissive supplier notice that the licensed
distributor or licensed importer is in good standing with the
comptroller for the purposes of the gasoline tax imposed under this
subchapter.
SECTION 50. Section 162.115, Tax Code, is amended by adding
Subsection (m-1) to read as follows:
(m-1) In addition to the records specifically required by
this section, a license holder shall keep any other record required
by the comptroller.
SECTION 51. Sections 162.116(a) and (d), Tax Code, are
amended to read as follows:
(a) The monthly return and supplements of each supplier and
permissive supplier shall contain for the period covered by the
return:
(1) [the number of net gallons of gasoline received by
the supplier or permissive supplier during the month, sorted by
product code, seller, point of origin, destination state, carrier,
and receipt date;
[(2)] the number of net gallons of gasoline removed at
a terminal rack during the month from the account of the supplier,
sorted by product code, person receiving the gasoline, terminal
code, and carrier;
(2) [(3)] the number of net gallons of gasoline
removed during the month for export, sorted by product code, person
receiving the gasoline, terminal code, destination state, and
carrier;
(3) [(4)] the number of net gallons of gasoline
removed during the month from a terminal located in another state
for conveyance to this state, as indicated on the shipping document
for the gasoline, sorted by product code, person receiving the
gasoline, terminal code, and carrier;
(4) [(5)] the number of net gallons of gasoline the
supplier or permissive supplier sold during the month in
transactions exempt under Section 162.104, sorted by [product code,
carrier,] purchaser[, and terminal code;
[(6) the number of net gallons of gasoline sold in the
bulk transfer/terminal system in this state to any person not
holding a supplier's or permissive supplier's license]; and
(5) [(7)] any other information required by the
comptroller.
(d) For purposes of Subsection (c), all payments or credits
in reduction of a customer's account must be applied ratably
between motor fuels and other goods sold to the customer, and the
credit allowed will be the tax on the number of gallons represented
by the motor fuel portion of the credit. The comptroller may not
require a supplier or permissive supplier to remit from a payment or
credit in reduction of a customer's account any tax for which the
supplier or permissive supplier was allowed to take a credit.
SECTION 52. Section 162.118, Tax Code, is amended to read as
follows:
Sec. 162.118. INFORMATION REQUIRED ON DISTRIBUTOR'S
RETURN. The monthly return and supplements of each distributor
shall contain for the period covered by the return:
(1) the number of net gallons of gasoline received by
the distributor during the month, sorted by product code and[,]
seller[, point of origin, destination state, carrier, and receipt
date];
(2) the number of net gallons of gasoline removed at a
terminal rack by the distributor during the month, sorted by
product code, seller, and terminal code[, and carrier];
(3) the number of net gallons of gasoline removed by
the distributor during the month for export, sorted by product
code, terminal code, bulk plant address, destination state, and
carrier;
(4) the number of net gallons of gasoline removed by
the distributor during the month from a terminal located in another
state for conveyance to this state, as indicated on the shipping
document for the gasoline, sorted by product code, seller, terminal
code, bulk plant address, and carrier;
(5) the number of net gallons of gasoline the
distributor sold during the month in transactions exempt under
Section 162.104, sorted by product code and purchaser; and
(6) any other information required by the comptroller.
SECTION 53. Section 162.123, Tax Code, is amended to read as
follows:
Sec. 162.123. INFORMATION REQUIRED ON BLENDER'S RETURN.
The monthly return and supplements of each blender shall contain
for the period covered by the return:
(1) [the number of net gallons of gasoline received by
the blender during the month, sorted by product code, seller, point
of origin, carrier, and receipt date;
[(2)] the number of net gallons of product blended
with gasoline during the month, sorted by product code, type of
blending agent if no product code exists, seller, and carrier;
[(3) the number of net gallons of blended gasoline
sold during the month and the license number or name and address of
the entity receiving the blended gasoline;] and
(2) [(4)] any other information required by the
comptroller.
SECTION 54. Section 162.127, Tax Code, is amended by adding
Subsection (g) to read as follows:
(g) The comptroller shall issue a refund warrant to a
distributor not later than the 60th day after the date the
comptroller receives a valid refund claim from the distributor. If
the comptroller does not issue the refund warrant by that date, the
amount of the refund draws interest at the rate provided by Section
111.060 beginning on the 61st day after the date the comptroller
receives the valid refund claim and ending on the date the
comptroller issues the refund warrant.
SECTION 55. Section 162.206, Tax Code, is amended by
amending Subsection (c) and adding Subsections (c-1) and (h-1) to
read as follows:
(c) A person may not make a tax-free purchase and a licensed
supplier or distributor may not make a tax-free sale to a purchaser
of any dyed diesel fuel under this section using a signed statement
for the first sale or purchase and for any subsequent sale or
purchase[:
[(1) for the purchase or the sale of more than 7,400
gallons of dyed diesel fuel in a single delivery; or
[(2)] in a calendar month for [in which the person has
previously purchased from all sources or in which the licensed
supplier has previously sold to that purchaser] more than:
(1) [(A)] 10,000 gallons of dyed diesel fuel;
(2) [(B)] 25,000 gallons of dyed diesel fuel if the
purchaser stipulates in the signed statement that all of the fuel
will be consumed by the purchaser in the original production of, or
to increase the production of, oil or gas and furnishes the supplier
with a letter of exception issued by the comptroller; or
(3) [(C)] 25,000 gallons of dyed diesel fuel if the
purchaser stipulates in the signed statement that all of the fuel
will be consumed by the purchaser in agricultural off-highway
equipment.
(c-1) The monthly limitations prescribed by Subsection (c)
apply regardless of whether the dyed diesel fuel is purchased in a
single transaction during that month or in multiple transactions
during that month.
(h-1) For purposes of this section, the purchaser is
considered to have furnished the signed statement to the licensed
supplier or distributor if the supplier or distributor verifies
that the purchaser has an end user number issued by the comptroller.
The licensed supplier or distributor shall use the comptroller's
Internet website or other materials provided or produced by the
comptroller to verify this information.
SECTION 56. Section 162.214(d), Tax Code, is amended to
read as follows:
(d) The supplier or permissive supplier shall [has the
right], after notifying the comptroller of the licensed
distributor's or licensed importer's failure to remit taxes under
this section, [to] terminate the ability of the licensed
distributor or licensed importer to defer the payment of diesel
fuel tax. The supplier or permissive supplier shall reinstate
without delay the right of the licensed distributor or licensed
importer to defer the payment of diesel fuel tax after the
comptroller provides to the supplier or permissive supplier notice
that the licensed distributor or licensed importer is in good
standing with the comptroller for the purposes of diesel fuel tax
imposed under this subchapter.
SECTION 57. Section 162.216, Tax Code, is amended by adding
Subsection (m-1) to read as follows:
(m-1) In addition to the records specifically required by
this section, a license holder shall keep any other record required
by the comptroller.
SECTION 58. Sections 162.217(a) and (d), Tax Code, are
amended to read as follows:
(a) The monthly return and supplements of each supplier and
permissive supplier shall contain for the period covered by the
return:
(1) [the number of net gallons of diesel fuel received
by the supplier or permissive supplier during the month, sorted by
product code, seller, point of origin, destination state, carrier,
and receipt date;
[(2)] the number of net gallons of diesel fuel removed
at a terminal rack during the month from the account of the
supplier, sorted by product code, person receiving the diesel fuel,
terminal code, and carrier;
(2) [(3)] the number of net gallons of diesel fuel
removed during the month for export, sorted by product code, person
receiving the diesel fuel, terminal code, destination state, and
carrier;
(3) [(4)] the number of net gallons of diesel fuel
removed during the month from a terminal located in another state
for conveyance to this state, as indicated on the shipping document
for the diesel fuel, sorted by product code, person receiving the
diesel fuel, terminal code, and carrier;
(4) [(5)] the number of net gallons of diesel fuel the
supplier or permissive supplier sold during the month in
transactions exempt under Section 162.204, sorted by [product code,
carrier,] purchaser[, and terminal code;
[(6) the number of net gallons of diesel fuel sold in
the bulk transfer/terminal system in this state to any person not
holding a supplier's or permissive supplier's license]; and
(5) [(7)] any other information required by the
comptroller.
(d) For the purpose of Subsection (c), all payments or
credits in reduction of a customer's account must be applied
ratably between motor fuels and other goods sold to the customer,
and the credit allowed will be the tax on the number of gallons
represented by the motor fuel portion of the credit. The
comptroller may not require a supplier or permissive supplier to
remit from a payment or credit in reduction of a customer's account
any tax for which the supplier or permissive supplier was allowed to
take a credit.
SECTION 59. Section 162.219, Tax Code, is amended to read as
follows:
Sec. 162.219. INFORMATION REQUIRED ON DISTRIBUTOR'S
RETURN. The monthly return and supplements of each distributor
shall contain for the period covered by the return:
(1) the number of net gallons of diesel fuel received
by the distributor during the month, sorted by product code and[,]
seller [, point of origin, destination state, carrier, and receipt
date];
(2) the number of net gallons of diesel fuel removed at
a terminal rack by the distributor during the month, sorted by
product code, seller, and terminal code[, and carrier];
(3) the number of net gallons of diesel fuel removed by
the distributor during the month for export, sorted by product
code, terminal code, bulk plant address, destination state, and
carrier;
(4) the number of net gallons of diesel fuel removed by
the distributor during the month from a terminal located in another
state for conveyance to this state, as indicated on the shipping
document for the diesel fuel, sorted by product code, seller,
terminal code, bulk plant address, and carrier;
(5) the number of net gallons of diesel fuel the
distributor sold during the month in transactions exempt under
Section 162.204, sorted by product code and by the entity receiving
the diesel fuel;
(6) the number of net gallons of[,] dyed diesel fuel
sold to a purchaser under a signed statement[,] or dyed diesel fuel
sold to a dyed diesel fuel bonded user, sorted by product code and
by the entity receiving the diesel fuel; and
(7) [(6)] any other information required by the
comptroller.
SECTION 60. Section 162.224, Tax Code, is amended to read as
follows:
Sec. 162.224. INFORMATION REQUIRED ON BLENDER'S RETURN.
The monthly return and supplements of each blender shall contain
for the period covered by the return:
(1) [the number of net gallons of diesel fuel received
by the blender during the month, sorted by product code, seller,
point of origin, carrier, and receipt date;
[(2)] the number of net gallons of product blended
with diesel fuel during the month, sorted by product code, type of
blending agent if no product code exists, seller, and carrier;
[(3) the number of net gallons of blended diesel fuel
sold during the month and the license number or name and address of
the entity receiving the blended diesel fuel;] and
(2) [(4)] any other information required by the
comptroller.
SECTION 61. Section 162.229, Tax Code, is amended by adding
Subsection (g) to read as follows:
(g) The comptroller shall issue a refund warrant to a
distributor not later than the 60th day after the date the
comptroller receives a valid refund claim from the distributor. If
the comptroller does not issue the refund warrant by that date, the
amount of the refund draws interest at the rate provided by Section
111.060 beginning on the 61st day after the date the comptroller
receives the valid refund claim and ending on the date the
comptroller issues the refund warrant.
SECTION 62. Section 162.230(d), Tax Code, is amended to
read as follows:
(d) A supplier, [or] permissive supplier, or distributor
that determines taxes were erroneously reported and remitted or
that paid more taxes than were due to this state because of a
mistake of fact or law may take a credit on the monthly tax report on
which the error has occurred and tax payment made to the
comptroller. The credit must be taken before the expiration of the
applicable period of limitation as provided by Chapter 111.
SECTION 63. Sections 162.404(c) and (d), Tax Code, are
amended to read as follows:
(c) The prohibition under Section 162.403(32) does not
apply to the tax-free sale or distribution of diesel fuel
authorized by Section 162.204(a)(1) [162.204(1)], (2), or (3).
(d) The prohibition under Section 162.403(33) does not
apply to the tax-free sale or distribution of gasoline under
Section 162.104(a)(1) [162.104(1)], (2), or (3).
SECTION 64. Section 171.721(2), Tax Code, is amended to
read as follows:
(2) "Strategic investment area" means an area that is
determined by the comptroller under Section 171.726 that is:
(A) a county within this state with above state
average unemployment and below state average per capita income;
(B) an area within this state that is a federally
designated urban enterprise community, [or] an urban enhanced
enterprise community, an empowerment zone and associated
developable areas, or a renewal community; or
(C) a defense economic readjustment zone
designated under Chapter 2310, Government Code.
SECTION 65. Section 351.001(2), Tax Code, is amended to
read as follows:
(2) "Convention center facilities" or "convention
center complex" means facilities that are primarily used to host
conventions and meetings. The term means civic centers, civic
center buildings, auditoriums, exhibition halls, and coliseums
that are owned by the municipality or other governmental entity or
that are managed in whole or part by the municipality. In a
municipality with a population of 1.5 million or more, "convention
center facilities" or "convention center complex" means civic
centers, civic center buildings, auditoriums, exhibition halls,
and coliseums that are owned by the municipality or other
governmental entity or that are managed in part by the
municipality, hotels owned by the municipality or a nonprofit
municipally sponsored local government corporation created under
Chapter 431, Transportation Code, within 1,000 feet of a convention
center owned by the municipality, or a historic hotel owned by the
municipality or a nonprofit municipally sponsored local government
corporation created under Chapter 431, Transportation Code, within
one mile of a convention center owned by the municipality. The term
includes parking areas or facilities that are for the parking or
storage of conveyances and that are located at or in the vicinity of
other convention center facilities. The term also includes a hotel
owned by or located on land that is owned by an eligible central
municipality or by a nonprofit corporation acting on behalf of an
eligible central municipality and that is located within 1,000 feet
of a convention center facility owned by the municipality. The term
also includes a hotel proposed to be constructed, remodeled, or
rehabilitated by a municipality or a nonprofit municipally
sponsored local government corporation created under Chapter 431,
Transportation Code, that is within 3,000 feet of the property line
of a convention center owned by a municipality having a population
of more than 500,000 and that borders the United Mexican States.
SECTION 66. Section 351.102(a), Tax Code, is amended to
read as follows:
(a) Subject to the limitations provided by this subchapter,
a municipality may pledge the revenue derived from the tax imposed
under this chapter for the payment of bonds that are issued under
Section 1504.002(a), Government Code, for one or more of the
purposes provided by Section 351.101 or, in the case of a
municipality of 1,500,000 or more or a municipality having a
population of more than 500,000 and that borders the United Mexican
States, for the payment of principal of or interest on bonds or
other obligations of a municipally sponsored local government
corporation created under Chapter 431, Transportation Code, that
were issued to pay the cost of the acquisition and construction of a
convention center hotel or the cost of acquisition, remodeling, or
rehabilitation of a historic hotel structure; provided, however,
such pledge may only be that portion of the tax collected at such
hotel.
SECTION 67. Section 623.052(b), Transportation Code, is
amended to read as follows:
(b) Before a person may operate a vehicle under this
section, the person must:
(1) contract with the department to indemnify the
department for the cost of the maintenance and repair for damage
caused by a vehicle crossing that part of the highway; and
(2) execute an adequate surety bond to compensate for
the cost of maintenance and repair, approved by [the comptroller
and] the attorney general, with a corporate surety authorized to do
business in this state, conditioned on the person fulfilling each
obligation of the agreement.
SECTION 68. Section 2303.516(c), Government Code, is
repealed.
SECTION 69. Section 162.016(h), Tax Code, is repealed.
SECTION 70. (a) Except as provided by Subsection (b) of
this section or as otherwise provided by this Act, this Act takes
effect immediately if it 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 immediate effect:
(1) the changes, reenactments, and additions in law
made by this Act to the statutes that are not specifically listed in
this section take effect on the 91st day after the last day of the
legislative session, except as otherwise provided by this Act; and
(2) the changes in law made by this Act to the
following statutes take effect September 1, 2005:
(A) Section 103.0031, Code of Criminal
Procedure;
(B) Sections 25.0015, 25.00211, 26.007, 74.061,
403.071, 404.024, 660.024, 660.027, and 2256.011, Government Code;
(C) Section 433, Probate Code;
(D) Sections 74.101, 74.401, 74.507, and 74.601,
Property Code; and
(E) Section 623.052, Transportation Code.
(b) The changes in law made by this Act to the following
statutes take effect September 1, 2005:
(1) Section 43.002, Education Code;
(2) Sections 659.255, 659.256, and 659.257,
Government Code; and
(3) Section 151.715, Tax Code.