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By: Casteel H.B. No. 2798
A BILL TO BE ENTITLED
AN ACT
relating to the authority of counties to impose a local tax on the
sale of gasoline.
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. 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 imposition of the tax is approved
at an election called for that purpose.
(b) Counties may hold the election to authorize the
imposition of the tax on any uniform election date.
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.
Sec. 370.354. ADOPTION ELECTION PROCEDURE. (a) The
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 a county, the commissioners court of
the county shall issue an order prescribing the date on which the
adoption of the tax will take effect.
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. USE OF TAX PROCEEDS. A county may use net tax
revenue received under this subchapter only for transportation
purposes.
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 takes effect. If that amendment is not approved by
the voters, this Act has no effect.