|
|
|
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. |