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A BILL TO BE ENTITLED
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AN ACT
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relating to alternative electrical generators for certain service |
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stations. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subtitle C, Title 5, Business & Commerce Code, is |
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amended by adding Chapter 106 to read as follows: |
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CHAPTER 106. ALTERNATIVE ELECTRICAL POWER REQUIREMENTS FOR CERTAIN |
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SERVICE STATIONS |
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Sec. 106.001. DEFINITIONS. In this chapter: |
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(1) "Alternative electrical generator" means an |
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electrical generator that provides electric power when electric |
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power from a utility service is interrupted. |
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(2) "Service station" has the meaning assigned by |
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Section 105.001. |
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Sec. 106.002. APPLICABILITY OF CHAPTER. (a) This chapter |
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applies only to a self-service, full-service, or combination of |
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self-service and full-service service station that is located |
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within 100 miles of the Gulf of Mexico or of a bay or inlet of the |
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gulf. |
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(b) This chapter applies to a service station described by |
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Subsection (a) regardless of whether the service station is located |
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on the grounds of, or is owned by, another business entity that does |
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not engage in the business of selling motor vehicle fuel to the |
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public. |
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(c) This chapter does not apply to: |
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(1) an automobile dealer; |
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(2) a person who operates a fleet of motor vehicles; or |
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(3) a person who sells motor fuel exclusively to a |
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fleet of motor vehicles. |
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Sec. 106.003. ALTERNATIVE ELECTRICAL POWER CAPACITY FOR |
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SERVICE STATIONS. (a) A service station shall be prewired with an |
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appropriate transfer switch and be capable of operating all fuel |
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pumps, dispensing equipment, life-safety systems, and |
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payment-acceptance equipment using an alternative electrical |
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generator. |
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(b) Installation of appropriate wiring and transfer |
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switches must be performed by an electrical contractor. |
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(c) If a local government requires a certificate of |
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occupancy for completion of construction of a service station, the |
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local government may not issue a certificate of occupancy to the |
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service station unless the local government determines that the |
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service station has the equipment and operational capabilities |
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required by Subsection (a). |
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Sec. 106.004. ALTERNATIVE ELECTRICAL GENERATOR REQUIRED. A |
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service station shall be equipped with at least one alternative |
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electrical generator for use at the station. |
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Sec. 106.005. REQUIRED DOCUMENTS FOR SERVICE STATIONS. (a) |
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A service station must keep a copy of the documentation of the |
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installation of appropriate wiring for the operation of an |
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alternative electrical generator, including a transfer switch, |
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on-site or at its corporate headquarters. |
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(b) A service station must keep a written statement |
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attesting to the periodic testing and ensured operational capacity |
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of the equipment. |
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(c) The documents required by this section must be made |
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available, on request, to the governor's division of emergency |
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management or the Department of Agriculture. |
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SECTION 2. Chapter 171, Tax Code, is amended by adding |
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Subchapter T to read as follows: |
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SUBCHAPTER T. TAX CREDIT FOR CERTAIN SERVICE STATIONS |
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Sec. 171.870. DEFINITIONS. In this subchapter: |
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(1) "Alternative electrical generator" has the |
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meaning assigned by Section 106.001, Business & Commerce Code. |
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(2) "Service station" has the meaning assigned by |
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Section 105.001, Business & Commerce Code. |
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Sec. 171.871. ENTITLEMENT TO CREDIT. A taxable entity is |
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entitled to a credit in the amount and under the conditions and |
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limitations provided by this subchapter against the tax imposed |
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under this chapter. |
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Sec. 171.872. QUALIFICATION. A taxable entity that is a |
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service station qualifies for a credit under this subchapter if the |
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taxable entity: |
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(1) installs appropriate wiring and transfer switches |
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to operate an alternative electrical generator; and |
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(2) acquires and installs an alternative electrical |
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generator for the generation of power. |
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Sec. 171.873. AMOUNT; LIMITATIONS. (a) The amount of the |
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credit under this subchapter is equal to the cost to acquire and |
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install the wiring, transfer switches, and alternative electrical |
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generator. |
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(b) The total credit claimed for a report may not exceed the |
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amount of franchise tax due for the report before any other |
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applicable tax credits. |
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(c) A taxable entity may not convey, assign, or transfer a |
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credit under this subchapter to another entity unless all of the |
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assets of the taxable entity are conveyed, assigned, or transferred |
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in the same transaction. |
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Sec. 171.874. LENGTH OF CREDIT. A taxable entity must claim |
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the credit under this subchapter in the report based on the period |
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during which the taxable entity incurred the cost of acquiring and |
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installing the wiring, transfer switches, and alternative |
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electrical generator. |
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Sec. 171.875. APPLICATION FOR CREDIT. A taxable entity |
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must apply for a credit under this subchapter on or with the report |
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for the period for which the credit is claimed. |
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Sec. 171.876. RULES. The comptroller shall adopt rules |
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necessary to implement this subchapter. |
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SECTION 3. This Act applies only to a report originally due |
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on or after the effective date of this Act. |
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SECTION 4. (a) Chapter 106, Business & Commerce Code, as |
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added by this Act, takes effect June 1, 2010. |
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(b) Subchapter T, Chapter 171, Tax Code, as added by this |
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Act, takes effect January 1, 2010. |