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A BILL TO BE ENTITLED
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AN ACT
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relating to the imposition of taxes on rail freight to fund the |
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Texas rail relocation and improvement fund. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. This Act may be cited as the Rail Relocation and |
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Improvement Funding Act. |
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SECTION 2. Subtitle E, Title 2, Tax Code, is amended by |
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adding Chapters 164, 165, 166, and 167 to read as follows: |
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CHAPTER 164. RAIL FREIGHT TRANSPORTATION SERVICES SALES TAX |
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SUBCHAPTER A. GENERAL PROVISIONS |
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Sec. 164.001. APPLICATION OF OTHER PROVISIONS OF CODE. |
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Except as provided by this chapter: |
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(1) the tax imposed by this chapter is administered, |
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imposed, collected, and enforced in the same manner as the tax under |
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Chapter 151 is administered, imposed, collected, and enforced; and |
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(2) the provisions of Chapter 151 applicable to the |
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sales tax imposed under Subchapter C, Chapter 151, apply to the tax |
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imposed by this chapter. |
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[Sections 164.002-164.050 reserved for expansion] |
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SUBCHAPTER B. IMPOSITION, RATE, AND ALLOCATION OF TAX |
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Sec. 164.051. IMPOSITION OF TAX. (a) A tax is imposed on |
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the transportation of property by rail that originates and |
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terminates in this state. |
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(b) The tax rate is one-half of one percent of the sales |
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price of the service. |
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Sec. 164.052. ALLOCATION OF TAX REVENUE. The comptroller |
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shall allocate the net revenue from taxes imposed by this chapter to |
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the Texas rail relocation and improvement fund. |
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CHAPTER 165. RAIL CARGO CONTAINER TRANSFER TAX |
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SUBCHAPTER A. GENERAL PROVISIONS |
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Sec. 165.001. DEFINITION. In this chapter, "cargo |
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container": |
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(1) means a container that may be: |
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(A) used to transport goods; |
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(B) readily handled; |
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(C) transferred from one mode of transport to |
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another without reloading; and |
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(D) used repeatedly; and |
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(2) includes a container that is fully or partially |
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enclosed so as to serve as a compartment for goods, has an open top |
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suitable for loading goods into the container, or consists of a flat |
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rack suitable for securing goods onto the container. |
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Sec. 165.002. ADMINISTRATION, COLLECTION, AND ENFORCEMENT. |
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The comptroller by rule shall establish procedures relating to the |
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administration, collection, and enforcement of the tax imposed |
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under this chapter. |
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[Sections 165.003-165.050 reserved for expansion] |
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SUBCHAPTER B. IMPOSITION AND RATE OF TAX |
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Sec. 165.051. IMPOSITION OF TAX. (a) A tax is imposed on |
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the transfer in this state of a cargo container from a rail car to a |
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mode of transport other than rail. |
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(b) The tax rate is $10 for each cargo container |
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transferred. |
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Sec. 165.052. DISCOUNT FOR ADMINISTRATIVE EXPENSES. A |
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person who makes timely payments of the tax imposed under this |
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chapter is entitled to retain an amount equal to two percent of the |
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total taxes to be paid to the comptroller to cover administrative |
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expenses. |
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[Sections 165.053-165.100 reserved for expansion] |
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SUBCHAPTER C. ALLOCATION OF TAX |
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Sec. 165.101. ALLOCATION OF TAX REVENUE. The comptroller |
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shall allocate to the Texas rail relocation and improvement fund |
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the net revenue from taxes imposed by this chapter on the transfer |
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of cargo containers from a rail car to a mode of transport other |
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than rail. |
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CHAPTER 166. RAIL FREIGHT TRANSPORT TAX |
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SUBCHAPTER A. IMPOSITION AND RATE OF TAX |
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Sec. 166.001. IMPOSITION OF TAX. (a) A tax is imposed on |
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each person who transports freight by rail in this state for |
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compensation or hire. |
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(b) The tax rate is $200 for each million net-ton miles of |
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freight transported. |
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Sec. 166.002. ADMINISTRATION, COLLECTION, AND ENFORCEMENT. |
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The comptroller by rule shall establish procedures relating to the |
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administration, collection, and enforcement of the tax imposed |
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under this chapter. |
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[Sections 166.003-166.050 reserved for expansion] |
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SUBCHAPTER B. ALLOCATION OF TAX |
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Sec. 166.051. ALLOCATION OF TAX REVENUE. The comptroller |
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shall allocate the net revenue from taxes imposed by this chapter |
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for freight transported by rail to the Texas rail relocation and |
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improvement fund. |
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CHAPTER 167. ORIGINATION OR DESTINATION TAX ON RAIL FREIGHT |
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SUBCHAPTER A. IMPOSITION AND RATE OF TAX |
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Sec. 167.001. IMPOSITION OF TAX. (a) A tax is imposed on: |
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(1) the loading of rail freight in this state for |
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revenue; and |
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(2) the unloading of rail freight in this state for |
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revenue, except for freight that was taxed under Subdivision (1). |
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(b) The tax rate is $20 per rail load of any size. |
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Sec. 167.002. ADMINISTRATION, COLLECTION, AND ENFORCEMENT. |
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The comptroller by rule shall establish procedures relating to the |
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administration, collection, and enforcement of the tax imposed |
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under this chapter. |
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[Sections 167.003-167.050 reserved for expansion] |
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SUBCHAPTER B. ALLOCATION OF TAX |
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Sec. 167.051. ALLOCATION OF TAX REVENUE. The comptroller |
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shall allocate the net revenue from taxes imposed by this chapter to |
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the Texas rail relocation and improvement fund. |
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SECTION 3. This Act takes effect October 1, 2007. |