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A BILL TO BE ENTITLED
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AN ACT
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relating to motor vehicles used for fire, emergency, or disaster |
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response purposes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter E, Chapter 152, Tax Code, is amended |
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by adding Section 152.0875 to read as follows: |
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Sec. 152.0875. MOTOR VEHICLES USED OR SOLD BY TRAUMA |
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SERVICE AREA REGIONAL ADVISORY COUNCILS. (a) The taxes imposed by |
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this chapter do not apply to the purchase, rental, or use of a motor |
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vehicle that is used by a trauma service area regional advisory |
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council exclusively for emergency services, including disaster |
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response services. |
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(b) The tax that would have been remitted on gross rental |
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receipts without the exemption provided by this section is |
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considered to have been remitted for the purpose of calculating the |
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minimum gross rental receipts tax imposed by Section 152.026. |
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SECTION 2. Subchapter E, Chapter 502, Transportation Code, |
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is amended by adding Section 502.2045 to read as follows: |
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Sec. 502.2045. VEHICLES, TRAILERS, AND SEMITRAILERS USED BY |
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TRAUMA SERVICE AREA REGIONAL ADVISORY COUNCILS. (a) A vehicle, |
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trailer, or semitrailer may be registered without payment if the |
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vehicle, trailer, or semitrailer is: |
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(1) owned or leased by a trauma service area regional |
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advisory council; and |
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(2) used exclusively to provide emergency services, |
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including disaster response services. |
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(b) An application for registration under Subsection (a) |
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must include a statement signed by an officer of the trauma service |
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area regional advisory council that the vehicle, trailer, or |
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semitrailer is used exclusively for emergency services, including |
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disaster response services, by members of the trauma service area |
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regional advisory council. |
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(c) The department must approve an application for |
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registration under this section as provided by Section 502.201. |
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SECTION 3. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 4. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2011. |