Amend HB 16 on third reading by adding the following appropriately numbered SECTION to the bill and renumbering subsequent SECTIONS of the bill accordingly:
SECTION ____. (a) Section 162.102, Tax Code, is amended to read as follows:
Sec. 162.102. TAX RATE. Except as provided by Section 162.1026, the [The] gasoline tax rate is 20 cents for each net gallon or fractional part on which the tax is imposed under Section 162.101.
(b) Subchapter B, Chapter 162, Tax Code, is amended by adding Section 162.1026 to read as follows:
Sec. 162.1026. ANNUAL RATE CHANGE ACCORDING TO CONSUMER PRICE INDEX. (a) In this section:
(1) "Consumer price index" means the consumer price index for all urban consumers for all items and for all regions of the United States combined, as determined by the United States Department of Labor, Bureau of Labor Statistics, or, if that index is discontinued or superseded, a similar index selected or calculated by the comptroller.
(2) "Consumer price index percentage change" means the percentage increase or decrease in the consumer price index of a given state fiscal year from the consumer price index of the preceding state fiscal year.
(b) On January 1 of each year, the rate of the gasoline tax imposed under this subchapter is increased or decreased by a percentage that is equal to the consumer price index percentage change for the preceding fiscal year.
(c) Not later than November 1 of each year, the comptroller shall:
(1) compute the new tax rate as provided by this section;
(2) give the new tax rate to the secretary of state for publication in the Texas Register; and
(3) notify each license holder under this subchapter of the applicable new tax rate.
(c) Section 162.103(a), Tax Code, is amended to read as follows:
(a) A backup tax is imposed at the rate prescribed by Sections [Section] 162.102 and 162.1026 on:
(1) a person who obtains a refund of tax on gasoline by claiming the gasoline was used for an off-highway purpose, but actually uses the gasoline to operate a motor vehicle on a public highway;
(2) a person who operates a motor vehicle on a public highway using gasoline on which tax has not been paid;
(3) a person who sells to the ultimate consumer gasoline on which tax has not been paid and who knew or had reason to know that the gasoline would be used for a taxable purpose; and
(4) a person, other than a person exempted under Section 162.104, who acquires gasoline on which tax has not been paid from any source in this state.
(d) Section 162.202, Tax Code, is amended to read as follows:
Sec. 162.202. TAX RATE. Except as provided by Section 162.2026, the [The] diesel fuel tax rate is 20 cents for each net gallon or fractional part on which the tax is imposed under Section 162.201.
(e) Subchapter C, Chapter 162, Tax Code, is amended by adding Section 162.2026 to read as follows:
Sec. 162.2026. ANNUAL RATE CHANGE ACCORDING TO CONSUMER PRICE INDEX. (a) In this section:
(1) "Consumer price index" means the consumer price index for all urban consumers for all items and for all regions of the United States combined, as determined by the United States Department of Labor, Bureau of Labor Statistics, or, if that index is discontinued or superseded, a similar index selected or calculated by the comptroller.
(2) "Consumer price index percentage change" means the percentage increase or decrease in the consumer price index of a given state fiscal year from the consumer price index of the preceding state fiscal year.
(b) On January 1 of each year, the rate of the diesel fuel tax imposed under this subchapter is increased or decreased by a percentage that is equal to the consumer price index percentage change for the preceding fiscal year.
(c) Not later than November 1 of each year, the comptroller shall:
(1) compute the new tax rate as provided by this section;
(2) give the new tax rate to the secretary of state for publication in the Texas Register; and
(3) notify each license holder under this subchapter of the applicable new tax rate.
(f) Section 162.203(a), Tax Code, is amended to read as follows:
(a) A backup tax is imposed at the rate prescribed by Sections [Section] 162.202 and 162.2026 on:
(1) a person who obtains a refund of tax on diesel fuel by claiming the diesel fuel was used for an off-highway purpose, but actually uses the diesel fuel to operate a motor vehicle on a public highway;
(2) a person who operates a motor vehicle on a public highway using diesel fuel on which tax has not been paid;
(3) a person who sells to the ultimate consumer diesel fuel on which a tax has not been paid and who knew or had reason to know that the diesel fuel would be used for a taxable purpose; and
(4) a person, other than a person exempted under Section 162.204, who acquires diesel fuel on which tax has not been paid from any source in this state.
(g) Section 162.301(b), Tax Code, is amended to read as follows:
(b) Except as provided by Section 162.3011, the [The] liquefied gas tax rate is 15 cents a gallon.
(h) Subchapter D, Chapter 162, Tax Code, is amended by adding Section 162.3011 to read as follows:
Sec. 162.3011. ANNUAL RATE CHANGE ACCORDING TO CONSUMER PRICE INDEX. (a) In this section:
(1) "Consumer price index" means the consumer price index for all urban consumers for all items and for all regions of the United States combined, as determined by the United States Department of Labor, Bureau of Labor Statistics, or, if that index is discontinued or superseded, a similar index selected or calculated by the comptroller.
(2) "Consumer price index percentage change" means the percentage increase or decrease in the consumer price index of a given state fiscal year from the consumer price index of the preceding state fiscal year.
(b) On January 1 of each year, the rate of the liquefied gas tax imposed under this subchapter and the liquefied gas tax decal rates specified in Section 162.305 are increased or decreased by a percentage that is equal to the consumer price index percentage change for the preceding fiscal year.
(c) Not later than November 1 of each year, the comptroller shall:
(1) compute the new tax rate and rates under Section 162.305 as provided by this section;
(2) give the new rates to the secretary of state for publication in the Texas Register; and
(3) notify each license holder under this subchapter of the applicable new rates.
(i) Section 162.305, Tax Code, is amended by adding Subsection (a-1) to read as follows:
(a-1) Notwithstanding the rates specified under Subsections (a) and (c), the comptroller shall adjust the liquefied gas tax decal rates as required by Section 162.3011, and a person required to prepay a tax under this section shall pay that tax according to the adjusted rates.
(j) Section 162.353(a), Tax Code, as effective September 1, 2013, is amended to read as follows:
(a) Except as provided by Section 162.3535, the [The] rate of the tax under Sections 162.351 and 162.352 is 15 cents for each:
(1) gasoline gallon equivalent or fractional part of compressed natural gas or liquefied natural gas; or
(2) diesel gallon equivalent or fractional part of compressed natural gas or liquefied natural gas.
(k) Subchapter D-1, Tax Code, as effective September 1, 2013, is amended by adding Section 162.3535 to read as follows:
Sec. 162.3535. ANNUAL RATE CHANGE ACCORDING TO CONSUMER PRICE INDEX. (a) In this section:
(1) "Consumer price index" means the consumer price index for all urban consumers for all items and for all regions of the United States combined, as determined by the United States Department of Labor, Bureau of Labor Statistics, or, if that index is discontinued or superseded, a similar index selected or calculated by the comptroller.
(2) "Consumer price index percentage change" means the percentage increase or decrease in the consumer price index of a given state fiscal year from the consumer price index of the preceding state fiscal year.
(b) On January 1 of each year, the rate of the tax imposed under Sections 162.351 and 162.352 is increased or decreased by a percentage that is equal to the consumer price index percentage change for the preceding fiscal year.
(c) Not later than November 1 of each year, the comptroller shall:
(1) compute the new tax rate as provided by this section;
(2) give the new tax rate to the secretary of state for publication in the Texas Register; and
(3) notify each license holder under this subchapter of the applicable new tax rate.
(l) Section 162.354(a), Tax Code, as effective September 1, 2013, is amended to read as follows:
(a) A backup tax is imposed at the rate prescribed by Sections [Section] 162.353 and 162.3535 on:
(1) a person who obtains a refund of tax on compressed natural gas or liquefied natural gas by claiming the fuel was used for an exempt purpose, but actually uses the fuel for a taxable purpose;
(2) a person who operates a motor vehicle on a public highway using compressed natural gas or liquefied natural gas on which tax has not been paid;
(3) a person who sells compressed natural gas or liquefied natural gas that is delivered into the fuel supply tank of a motor vehicle, on which tax was not paid, and who knew or had reason to know that the fuel would be used for a taxable purpose; and
(4) a person who delivers into the fuel supply tank of a motor vehicle compressed natural gas or liquefied natural gas on which tax was not paid and who knew or had reason to know that the fuel would be used for a taxable purpose.
(m) Notwithstanding Sections 162.1026(c), 162.2026(c), 162.3011(c), and 162.3535(c), Tax Code, as added by this section, the comptroller shall determine the initial new tax rates, give the rates to the secretary of state, and notify each license holder, as required by this section, not later than December 1, 2013. The comptroller may adopt rules and procedures in anticipation of this Act taking effect.