79R7465 CBH-F
By: Burnam H.B. No. 3108
A BILL TO BE ENTITLED
AN ACT
relating to the imposition of an energy efficiency tax 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 164 to read as follows:
CHAPTER 164. ENERGY EFFICIENCY TAX
SUBCHAPTER A. GENERAL PROVISIONS
Sec. 164.001. DEFINITIONS. In this chapter:
(1) "Affiliated power generation company," "exempt
wholesale generator," and "power generation company," have the
meanings assigned by Section 31.002, Utilities Code.
(2) "Electric generator" includes a power generation
company, an affiliated power generation company, and an exempt
wholesale generator.
[Sections 164.002-164.020 reserved for expansion]
SUBCHAPTER B. IMPOSITION AND COLLECTION OF TAX
Sec. 164.021. TAX IMPOSED. A tax is imposed on each
electric generator in this state that uses a process to generate
electricity that results in the emission of nitrogen oxides.
Sec. 164.022. RATE OF TAX. The rate of the tax imposed by
this chapter is 60 cents for each pound of nitrogen oxides emitted
by the electric generator in generating a megawatt hour of
electricity multiplied by the total megawatt hours of electricity
generated by the electric generator.
Sec. 164.023. PAYMENT OF TAX. On or before the 25th day of
each month, each electric generator on whom 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. 164.024. REPORTS. On or before the 25th day of each
month, each electric generator on whom a tax is imposed by this
chapter shall file with the comptroller a report stating:
(1) the number of pounds of nitrogen oxides emitted by
the electric generator in generating electricity during the
preceding month;
(2) the total number of megawatt hours generated by
the electric generator during the preceding month; and
(3) any other information required by the comptroller.
Sec. 164.025. RECORDS. A person on whom a tax is imposed by
this chapter shall keep a complete record of:
(1) the number of pounds of nitrogen oxides emitted by
the electric generator in generating electricity during the
preceding month;
(2) the total number of megawatt hours generated by
the electric generator during the preceding month; and
(3) any other information required by the comptroller.
[Sections 164.026-164.050 reserved for expansion]
SUBCHAPTER C. PENALTIES AND OFFENSES
Sec. 164.051. INTEREST ON DELINQUENT TAX. A tax imposed by
this chapter that is delinquent draws interest as provided by
Section 111.060.
Sec. 164.052. PENALTY. (a) An electric generator on whom a
tax is imposed by this chapter and 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 electric generator on whom 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. 164.053. CRIMINAL PENALTY. (a) A person who violates
this chapter commits an offense.
(b) An offense under this section is a Class C misdemeanor.
[Sections 164.054-164.070 reserved for expansion]
SUBCHAPTER D. ALLOCATION AND USE
Sec. 164.071. 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, 2005.