81R2275 JTS-D
 
  By: Wentworth S.B. No. 942
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to local option methods for financing transportation
  projects and services.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  The heading to Title 6, Transportation Code, is
  amended to read as follows:
  TITLE 6. ROADWAYS AND OTHER TRANSPORTATION INFRASTRUCTURE
         SECTION 2.  The heading to Subtitle J, Title 6,
  Transportation Code, is amended to read as follows:
  SUBTITLE J. LOCAL TRANSPORTATION INFRASTRUCTURE FUNDING OPTIONS
  [ROAD UTILITY DISTRICTS]
         SECTION 3.  Subtitle J, Title 6, Transportation Code, is
  amended by adding Chapter 442 to read as follows:
  CHAPTER 442. COUNTY OPTIONS FOR FUNDING TRANSPORTATION
  INFRASTRUCTURE AND SERVICES
  SUBCHAPTER A. GENERAL PROVISIONS
         Sec. 442.001.  DEFINITION. In this chapter, "funding option"
  means:
               (1)  a county gasoline and diesel fuel tax under
  Subchapter B;
               (2)  a county motor vehicle sales tax under Subchapter
  C;
               (3)  an additional county sales and use tax under
  Subchapter D;
               (4)  a real estate transfer fee under Subchapter E;
               (5)  an additional vehicle registration fee under
  Subchapter F;
               (6)  a passenger motor vehicle sales fee under
  Subchapter G; or
               (7)  a miscellaneous fee under Subchapter H.
         Sec. 442.002.  IMPLEMENTATION OF OPTION BY GOVERNING BODY OR
  VOTER APPROVAL. A county may exercise a funding option under this
  chapter if:
               (1)  the commissioners court of the county by order
  imposes the option; or
               (2)  the commissioners court by order calls an election
  to be held in the county for that purpose and the imposition of the
  option is approved by a majority of the voters of the county voting
  at that election.
         Sec. 442.003.  CONTENTS OF ORDER; BALLOT LANGUAGE. (a)  At a
  minimum, an order imposing one or more funding options or calling an
  election to approve the imposition of one or more funding options
  must:
               (1)  designate each funding option;
               (2)  specify:
                     (A)  the rate or amount of each funding option;
                     (B)  the effective date of the imposition of each
  funding option; and
                     (C)  the manner in which each funding option will
  be administered, collected, and enforced; and
               (3)  for an order to call an election, allow the voters
  to vote for or against each funding option separately.
         (b)  The order calling the election may:
               (1)  specify one or more county transportation projects
  or services to which revenue from a proposed funding option will be
  dedicated; or
               (2)  provide that a funding option will expire when the
  associated transportation project is completed.
         (c)  At an election to impose a proposed funding option under
  Section 442.002(2), the ballot proposition must specify the rate of
  the tax or amount of the fee, as applicable.
         Sec. 442.004.  ABOLITION OF FUNDING OPTION, CHANGE IN RATE
  OR AMOUNT, OR CHANGE IN DEDICATION. (a)  A commissioners court by
  order may:
               (1)  abolish one or more funding options previously
  imposed by order under Section 442.002(1);
               (2)  increase or decrease the rate or amount of one or
  more funding options previously imposed under that section;
               (3)  decrease the rate or amount of one or more funding
  options previously approved at an election; or
               (4)  call an election on the issue of:
                     (A)  abolishing one or more funding options
  previously approved at an election;
                     (B)  increasing or decreasing the maximum rate or
  amount of one or more funding options previously approved at an
  election; or
                     (C)  changing the dedication of one or more
  funding options approved at an election.
         (b)  A commissioners court shall call an election under
  Subsection (a)(4) if the commissioners court receives a petition
  requesting the election signed by a number of registered voters of
  the county equal to at least 10 percent of the total votes cast in
  the county by all candidates for governor in the most recent
  gubernatorial general election.
         (c)  Notwithstanding any other provision of this section, a
  county may abolish, decrease the rate of, or change the dedication
  of a funding option only if the abolition, decrease, or change will
  not violate, impair, or be inconsistent with a bond resolution,
  trust agreement, or indenture governing the use of the revenue
  attributable to the funding option.
         Sec. 442.005.  USE OF REVENUE; USE BY OTHER TRANSPORTATION
  ENTITY.  (a)  A county shall deposit money collected under this
  chapter in a special account in the county general fund. Subject to
  Section 442.006, money in the account may be used only for county
  transportation purposes.
         (b)  A county may use the money for payment under a contract
  for county transportation needs entered into with another
  governmental entity for transportation services or infrastructure
  provided to the county, including:
               (1)  a regional mobility authority;
               (2)  a regional tollway authority;
               (3)  an advanced transportation district;
               (4)  a metropolitan rapid transit authority; and
               (5)  a regional transportation authority.
         (c)  A county may contract with another governmental entity
  under Subsection (b) only if the county finds that the primary
  purpose of the contract is to promote a public purpose of the
  county.
         Sec. 442.006.  CONSTITUTIONAL LIMITATION ON USE OF CERTAIN
  REVENUE. (a)  Unless otherwise authorized by the constitution of
  this state, money collected from a county gasoline and diesel fuel
  tax under Subchapter B or an additional vehicle registration fee
  under Subchapter F may be used only for acquiring rights-of-way,
  constructing, maintaining, and policing public roadways, and
  administering laws related to the supervision of traffic and safety
  on those roads.
         (b)  If the constitution of this state does not authorize the
  use of money collected under Subchapter B or F for transportation
  uses other than those described by Subsection (a), the county shall
  deposit that money into an account separate from the money
  collected under the remainder of this chapter and may use the money
  only for the purposes described by Subsection (b).
         (c)  If the constitution of this state requires that
  one-fourth of the county gasoline and diesel fuel tax collected
  under Subchapter B be allocated to the available school fund, the
  county shall deposit that money into an account separate from the
  money collected under the remainder of this chapter and shall
  allocate the money as required by the constitution of this state.
  [Sections 442.007-442.030 reserved for expansion]
  SUBCHAPTER B. COUNTY GASOLINE AND DIESEL FUEL TAX
         Sec. 442.031.  DEFINITIONS. In this subchapter:
               (1)  "Dealer" has the meaning assigned by Section
  162.001, Tax Code.
               (2)  "Diesel fuel" has the meaning assigned by Section
  162.001, Tax Code.
               (3)  "Gasoline" has the meaning assigned by Section
  162.001, Tax Code.
               (4)  "Jobber" means a person who:
                     (A)  purchases tax-paid gasoline or diesel fuel
  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 or diesel fuel and
  uses all or part of the stored gasoline or diesel fuel to operate a
  motor vehicle.
               (5)  "Motor vehicle" has the meaning assigned by
  Section 162.001, Tax Code.
               (6)  "Net gallon" has the meaning assigned by Section
  162.001, Tax Code.
               (7)  "Public highway" has the meaning assigned by
  Section 162.001, Tax Code.
               (8)  "Sale" has the meaning assigned by Section
  162.001, Tax Code.
         Sec. 442.032.  TAX ON SALE OF GASOLINE AND DIESEL FUEL
  AUTHORIZED. A county may impose a tax on the sale of gasoline or
  diesel fuel sold in the county to propel a motor vehicle on the
  public highways of this state.
         Sec. 442.033.  RATE OF TAX. The tax authorized by this
  subchapter may be imposed in increments of one cent for each net
  gallon of gasoline or diesel fuel sold in the county to propel a
  motor vehicle on the public highways of this state, with a maximum
  rate of four cents for each net gallon.
         Sec. 442.034.  COMPUTATION OF TAX. (a) A person, including
  a dealer or jobber, who makes a sale of gasoline or diesel fuel in a
  county authorized to impose the tax to a person who uses the
  gasoline or diesel fuel 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 or diesel fuel, and
  the tax is a part of the gasoline or diesel fuel price, is a debt
  owed to the seller, and is recoverable at law in the same manner as
  the fuel charge for gasoline or diesel fuel.
         (c)  The tax authorized by this subchapter is in addition to
  the tax imposed by Chapter 162, Tax Code.
         Sec. 442.035.  EXEMPTIONS APPLICABLE. The exemptions
  provided by Sections 162.104 and 162.204, Tax Code, apply to the tax
  authorized by this subchapter.
         Sec. 442.036.  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. 442.037.  REFUND. (a) A person who has paid the tax
  authorized by this subchapter on gasoline or diesel fuel 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
  442.035 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. 442.038.  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.
  [Sections 442.039-442.060 reserved for expansion]
  SUBCHAPTER C. COUNTY MOTOR VEHICLE SALES TAX
         Sec. 442.061.  DEFINITIONS. In this subchapter:
               (1)  "Motor vehicle"  and "retail sale" have the
  meanings assigned by Section 152.001, Tax Code.
               (2)  "Total consideration" has the meaning assigned by
  Section 152.002, Tax Code.
         Sec. 442.062.  RATE OF TAX. The tax authorized by this
  subchapter may be imposed at a rate not to exceed 1.75 percent of
  the total consideration.
         Sec. 442.063.  APPLICABILITY OF STATE MOTOR VEHICLE SALES
  TAX PROVISIONS. (a) The tax authorized by this subchapter is in
  addition to the tax imposed by Chapter 152, Tax Code.
         (b)  The exemptions provided by Subchapter E, Chapter 152,
  Tax Code, apply to the tax authorized by this subchapter.
         Sec. 442.064.  ADMINISTRATION BY COUNTY. (a)  A person
  required to collect the tax authorized by this subchapter shall
  report and send the tax to the county as required 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.
  [Sections 442.065-442.090 reserved for expansion]
  SUBCHAPTER D.  ADDITIONAL COUNTY SALES AND USE TAX
         Sec. 442.091.  ADDITIONAL SALES AND USE TAX. A county may
  impose a sales and use tax under this subchapter.
         Sec. 442.092.  TAX RATE. The rate of a tax authorized by
  this subchapter must be one-eighth, one-fourth, three-eighths, or
  one-half of one percent.
         Sec. 442.093.  APPLICABILITY OF TAX CODE. (a) Chapter 323,
  Tax Code, governs the imposition, computation, administration,
  collection, and remittance of a tax authorized by this subchapter
  except as inconsistent with this subchapter.
         (b)  Section 323.101, Tax Code, does not apply to the tax
  authorized by this subchapter.
         (c)  The tax authorized by this subchapter is in addition to
  a tax imposed under other law, including Chapter 323, Tax Code.
         Sec. 442.094.  EFFECT ON COMBINED LOCAL TAX RATE. The rate
  of a tax authorized by this subchapter may not be considered in
  determining the combined or overlapping rate in any area of local
  sales and use taxes imposed under this code or another law,
  including:
               (1)  the Health and Safety Code;
               (2)  the Local Government Code; or
               (3)  the Special District Local Laws Code.
         Sec. 442.095.  RATE INCREASE. The rate of a tax authorized
  by this subchapter may be increased in one or more increments of
  one-eighth of one percent to a maximum of one-half of one percent.
         Sec. 442.096.  EFFECTIVE DATE OF TAX. The imposition of the
  tax or the change in the tax rate takes effect on the first day of
  the first calendar quarter occurring after the expiration of the
  first complete quarter occurring after the date the comptroller
  receives a notice of the order or the results of the election, as
  applicable, imposing, increasing, or decreasing the tax.
         Sec. 442.097.  ABOLITION OF TAX. (a) Notwithstanding
  Section 442.004(c), the tax authorized by this subchapter may not
  be collected after the last day of the first calendar quarter
  occurring after notification to the comptroller by the county that
  the county has abolished the tax.
         (b)  The county shall notify the comptroller of the abolition
  of the tax not later than the 60th day before the abolition date.
  [Sections 442.098-442.120 reserved for expansion]
  SUBCHAPTER E. REAL ESTATE TRANSFER FEE
         Sec. 442.121.  DEFINITIONS. In this subchapter:
               (1)  "Consideration" means anything of value,
  including a promise or other obligation.
               (2)  "Interest in real property" includes any present
  or future right of possession, title, ownership, or use of real
  property, but does not include a leasehold interest.
               (3)  "Real estate" means real property, both commercial
  and residential, and includes improvements and interests in real
  property.
         Sec. 442.122.  FEE IMPOSED. (a) A county may impose a real
  estate transfer fee authorized by this subchapter if:
               (1)  the commissioners court develops a proposal for
  the imposition of the fee that specifies:
                     (A)  the amount of the fee to be imposed, either as
  a set amount for a transfer of real estate or as a rate to be
  multiplied by the total consideration given for the transfer;
                     (B)  any transfers of real estate that will be
  excluded from the fee and any exemptions, including a homestead
  exemption, that will be allowed;
                     (C)  subject to the requirements of this
  subchapter, procedures for the administration of the fee; and
                     (D)  provisions for the enforcement of the fee,
  including any penalty to be imposed if the fee is not paid as
  required by Section 442.124; and
               (2)  the fee is imposed under Section 442.002(1) or
  (2), as applicable.
         (b)  The fee authorized by this subchapter is imposed on the
  voluntary transfer for consideration of real estate located in the
  county.
         Sec. 442.123.  JOINT AFFIDAVIT. (a) Each party to a
  transfer of real estate shall execute an affidavit, executed by
  each other party to the transfer, stating the names of the parties,
  a description of the property transferred, a description of the
  total consideration for the transfer, and a statement of an amount
  that is equal to or exceeds the total present value of that
  consideration.
         (b)  If any portion of the consideration for the transfer of
  real estate consists of other real estate, the affidavit must
  contain a valuation of each piece of real estate involved in the
  transaction.
         Sec. 442.124.  WHEN FEE DUE; PAYMENT. (a) A fee authorized
  by this subchapter must be paid not later than the 30th day after
  the date the transfer occurs.
         (b)  The fee must be paid to the county clerk of the county in
  which the real estate is located, subject to Subsection (c).
         (c)  If real estate is located in more than one county, the
  imposition of a fee for the transfer of that real estate is governed
  by orders adopted by the commissioners court of the county in which
  the majority of the real estate is located. If a fee is imposed in
  that county, the fee must be paid to the county clerk of that
  county.
         (d)  A county clerk may not accept for recording a deed, a
  deed of trust, or any other written instrument showing or
  evidencing a transfer of real estate unless the person offering the
  instrument for filing submits the joint affidavit required by
  Section 442.183 and pays the amount of the fee shown to be due on the
  transfer of the real estate, subject to Subsection (c).
         (e)  A joint affidavit submitted under Subsection (d) is for
  the confidential use of the county. The affidavit may not be shown,
  or the contents revealed, to any person other than a party to the
  transfer.
         Sec. 442.125.  PARTIES LIABLE FOR FEE. Each party to an
  agreement for the transfer of real estate and each party to a
  conveyance, including a grantor, purchaser, seller, mortgagor,
  mortgagee, trustee, or other party, is jointly and severally liable
  for the payment of the fee authorized by this subchapter.
         Sec. 442.126.  RECEIPT. (a) At the time the fee authorized
  by this subchapter is paid, the county clerk to whom the fee is paid
  shall issue a receipt showing the amount of the fee paid, a
  description of the real estate transferred, the date of the
  transfer, and the date of the fee payment.
         (b)  If the transfer is fully excluded or exempted as
  provided by the commissioners court in the proposal adopted under
  Section 442.122, the county clerk shall issue a certificate showing
  the exclusion or exemption and stating that no fee is due on the
  transfer.
         (c)  A receipt or a certificate issued under this section may
  be filed in the deed records of any county with or as a part of a
  deed or other instrument recorded.
  [Sections 442.127-442.150 reserved for expansion]
  SUBCHAPTER F. ADDITIONAL VEHICLE REGISTRATION FEE
         Sec. 442.151.  OPTIONAL COUNTY FEE FOR TRANSPORTATION
  PROJECTS.  A county may impose an additional fee, not to exceed $10,
  for registering a vehicle in the county.
         Sec. 442.152.  EXEMPTION.  A vehicle that may be registered
  under Chapter 502 or 504 without payment of a registration fee may
  be registered in a county imposing a fee authorized by this
  subchapter without payment of the additional fee.
         Sec. 442.153.  EFFECTIVE DATE.  A fee authorized by this
  subchapter may take effect only on January 1 of a year.  The county
  must notify the department not later than September 1 of the year
  preceding the year in which the fee takes effect.
         Sec. 442.154.  ABOLITION OF FEE.  A fee authorized by this
  subchapter may be abolished under Section 442.004.  The abolition
  may take effect only on January 1 of a year.  A county must notify
  the department not later than September 1 of the year preceding the
  year in which the abolition takes effect.
         Sec. 442.155.  COLLECTION OF FEE.  The county
  assessor-collector of a county imposing a fee authorized by this
  subchapter shall collect the fee for a vehicle when other fees
  imposed under Chapter 502 or 504 are collected.
         Sec. 442.156.  VEHICLES REGISTERED DIRECTLY WITH
  DEPARTMENT.  The department shall collect the additional fee on a
  vehicle that is owned by a resident of a county imposing a fee
  authorized by this subchapter and that, under Chapter 502 or 504,
  must be registered directly with the department.  The department
  shall send all fees collected for a county under this section to the
  county for deposit as provided by Section 442.005.
         Sec. 442.157.  DEPARTMENT RULES.  The department shall adopt
  rules and develop forms necessary to administer registration by
  mail for a vehicle being registered in a county imposing a fee
  authorized by this subchapter or a vehicle that is owned by a
  resident of such a county.
  [Sections 442.158-442.180 reserved for expansion]
  SUBCHAPTER G. PASSENGER MOTOR VEHICLE SALES FEE
         Sec. 442.181.  DEFINITIONS. In this subchapter:
               (1)  "Motor vehicle" and "retail sale" have the
  meanings assigned by Section 152.001, Tax Code.
               (2)  "Passenger motor vehicle" means a motor vehicle of
  a private passenger type, including a passenger van and minivan,
  primarily intended for private use.
               (3)  "Total consideration" has the meaning assigned by
  Section 152.002, Tax Code.
         Sec. 442.182.  AMOUNT OF FEE. The fee authorized by this
  subchapter may be imposed as a set amount for the retail sale of a
  passenger motor vehicle.
         Sec. 442.183.  APPLICABILITY OF MOTOR VEHICLE SALES TAXES.
  The fee authorized by this subchapter is in addition to the tax
  imposed by Chapter 152, Tax Code, and a tax imposed by any other
  law, including Subchapter C.
         Sec. 442.184.  ADMINISTRATION BY COUNTY. (a) The
  commissioners court of a county may provide exemptions to the
  imposition of the fee.
         (b)  A person required to collect the fee authorized by this
  subchapter shall report and send the fee to the county as required
  by the county.
         (c)  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 fee when due.
         (d)  The county may permit a person who is required to
  collect the fee 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 fee.
  The county may provide that the person may retain the amount only if
  the person pays the fee and files reports as required by the county.
         (e)  The county attorney may bring suit against a person who
  violates this subchapter.
  [Sections 442.185-442.210 reserved for expansion]
  SUBCHAPTER H. MISCELLANEOUS FEES
         Sec. 442.211.  ROAD IMPACT FEE. A county may impose a fee,
  not to exceed $100, to each new resident of the county.
         Sec. 442.212.  NONRESIDENT COMMUTER FEE.  A county may
  impose a nonresident commuter fee on nonresidents who commute into
  the county.
         Sec. 442.213.  MILEAGE-BASED ROAD USER FEE.  A county may
  impose a fee based on the number of miles traveled by a motor
  vehicle registered to a resident of the county.
         Sec. 442.214.  ADDITIONAL INSPECTION FEE. A county may
  impose a fee not to exceed $10 to be imposed for each motor vehicle
  inspected in the county under Chapter 548.
         Sec. 442.215.  CONGESTION FEES.  (a)  A county may designate
  certain areas of the county as high congestion areas and charge a
  fee to enter those areas during peak traffic times.
         (b)  If any part of an area to be designated as a high
  congestion area under this section is in the boundaries of a
  municipality, the county must obtain the consent of the
  municipality before designating the area as a high congestion area.
         SECTION 4.  Section 502.1725, Transportation Code, is
  repealed.
         SECTION 5.  This Act takes effect September 1, 2009.