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Amend SB 1886 as follows:
(1) On page 11, strike lines 9 through 12 and substitute the
following:
(3) sold to a commercial transportation company or a
metropolitan rapid transit authority operating under Chapter 451,
Transportation Code, that provides public school transportation
services to a school district under Section 34.008, Education Code,
and that uses the gasoline only to provide those services;
(2) On page 15, line 24, between "is amended by" and
"adding", insert "amending Subsection (a) and".
(3) On page 15, between lines 25 and 26, insert the
following:
(a) A license holder may take a credit on a return for the
period in which the sale occurred if the license holder paid tax on
the purchase of gasoline and subsequently resells the gasoline
without collecting the tax to:
(1) the United States government for its exclusive
use, provided that a credit is not allowed for gasoline used by a
person operating under contract with the United States;
(2) a public school district in this state for the
district's exclusive use;
(3) an exporter licensed under this subchapter if the
seller is a licensed supplier or distributor and the exporter
subsequently exports the gasoline to another state;
(4) a licensed aviation fuel dealer if the seller is a
licensed distributor; or
(5) a commercial transportation company or a
metropolitan rapid transit authority operating under Chapter 451,
Transportation Code, that provides public school transportation
services to a school district under Section 34.008, Education Code,
and that uses the gasoline exclusively to provide those services.
(4) Add the following appropriately numbered SECTION to the
bill and renumber subsequent SECTIONS of the bill accordingly:
SECTION ____. Subchapter B, Chapter 162, Tax Code, is
amended by adding Section 162.1275 to read as follows:
Sec. 162.1275. REFUND FOR CERTAIN METROPOLITAN RAPID
TRANSIT AUTHORITIES. (a) Except as otherwise provided by this
section, a metropolitan rapid transit authority operating under
Chapter 451, Transportation Code, that is a party to a contract
governed by Section 34.008, Education Code, is entitled to a refund
of taxes paid under this subchapter for gasoline used to provide
services under the contract and may file a refund claim with the
comptroller for the amount of those taxes.
(b) The refund claim under Subsection (a) must contain
information regarding:
(1) vehicle mileage;
(2) hours of service provided;
(3) fuel consumed;
(4) the total number of student passengers per route;
and
(5) the total number of non-student passengers per
route.
(c) If in any month of a school year the number of
non-student passengers is greater than five percent of the total
passengers for any single route under a contract governed by
Section 34.008, Education Code, the metropolitan rapid transit
authority is not entitled to a refund of taxes paid under this
subchapter for the route for that month.
(d) A metropolitan rapid transit authority that requests a
refund under this section shall maintain all supporting
documentation relating to the refund until the sixth anniversary of
the date of the request.
(5) Strike page 18, line 25 through page 19, line 1 and
substitute the following:
(3) diesel fuel sold to a commercial transportation
company or a metropolitan rapid transit authority operating under
Chapter 451, Transportation Code, that provides public school
transportation services to a school district under Section 34.008,
Education Code, and that uses the diesel fuel only to provide those
services;
(6) On page 26, line 21, between "is amended by" and
"adding", insert "amending Subsection (a) and".
(7) On page 26, between lines 22 and 23, insert the
following:
(a) A license holder may take a credit on a return for the
period in which the sale occurred if the license holder paid tax on
the purchase of diesel fuel and subsequently resells the diesel
fuel without collecting the tax to:
(1) the United States government for its exclusive
use, provided that a credit is not allowed for gasoline used by a
person operating under a contract with the United States;
(2) a public school district in this state for the
district's exclusive use;
(3) an exporter licensed under this subchapter if the
seller is a licensed supplier or distributor and the exporter
subsequently exports the diesel fuel to another state;
(4) a licensed aviation fuel dealer if the seller is a
licensed distributor; or
(5) a commercial transportation company or a
metropolitan rapid transit authority operating under Chapter 451,
Transportation Code, that provides public school transportation
services to a school district under Section 34.008, Education Code,
and that uses the diesel fuel exclusively to provide those
services.
(8) Add the following appropriately numbered SECTIONS to
the bill and renumber subsequent SECTIONS of the bill accordingly:
SECTION ____. Subchapter C, Chapter 162, Tax Code, is
amended by adding Section 162.2275 to read as follows:
Sec. 162.2275. REFUND FOR CERTAIN METROPOLITAN RAPID
TRANSIT AUTHORITIES. (a) Except as otherwise provided by this
section, a metropolitan rapid transit authority operating under
Chapter 451, Transportation Code, that is a party to a contract
governed by Section 34.008, Education Code, is entitled to a refund
of taxes paid under this subchapter for diesel fuel used to provide
services under the contract and may file a refund claim with the
comptroller for the amount of those taxes.
(b) The refund claim under Subsection (a) must contain
information regarding:
(1) vehicle mileage;
(2) hours of service provided;
(3) fuel consumed;
(4) the total number of student passengers per route;
and
(5) the total number of non-student passengers per
route.
(c) If in any month of a school year the number of
non-student passengers is greater than five percent of the total
passengers for any single route under a contract governed by
Section 34.008, Education Code, the metropolitan rapid transit
authority is not entitled to a refund of taxes paid under this
subchapter for the route for that month.
(d) A metropolitan rapid transit authority that requests a
refund under this section shall maintain all supporting
documentation relating to the refund until the sixth anniversary of
the date of the request.
SECTION ____. Section 162.3021(b), Tax Code, is amended to
read as follows:
(b) Subject to Section 162.3022, the [The] tax imposed by
this subchapter does not apply to the sale of liquefied petroleum
gas to a commercial transportation company or a metropolitan rapid
transit authority operating under Chapter 451, Transportation
Code, that uses the gas exclusively to provide public school
transportation services to a school district under Section 34.008,
Education Code, or to the use of liquefied petroleum gas by that
company for that purpose. A motor vehicle that uses liquefied
petroleum gas and that is owned by a commercial transportation
company or a metropolitan rapid transit authority operating under
Chapter 451, Transportation Code, and used exclusively to provide
public school transportation services to a school district under
Section 34.008, Education Code, is not required to have a liquefied
gas tax decal or a special use liquefied gas tax decal.
SECTION ____. Subchapter D, Chapter 162, Tax Code, is
amended by adding Section 162.3022 to read as follows:
Sec. 162.3022. EXCLUSIVE USE FOR CERTAIN METROPOLITAN RAPID
TRANSIT AUTHORITIES. (a) This section applies to a metropolitan
rapid transit authority operating under Chapter 451,
Transportation Code, that is a party to a contract governed by
Section 34.008, Education Code, that is not required under Section
162.3021 to have a liquefied gas tax decal or a special use
liquefied gas tax decal for liquefied gas used to provide services
under the contract.
(b) If in any month of a school year the number of
non-student passengers is greater than five percent of the total
passengers for any single route under a contract governed by
Section 34.008, Education Code, the metropolitan rapid transit
authority is liable for the tax under this subchapter in an amount
that is prorated for that month.
(c) The metropolitan rapid transit authority shall maintain
the following supporting documentation relating to the services
provided under the contract until the sixth anniversary of the date
of the services provided:
(1) vehicle mileage;
(2) hours of service provided;
(3) fuel consumed;
(4) the total number of student passengers per route;
and
(5) the total number of non-student passengers per
route.
(d) The comptroller may adopt rules to implement this
section.