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INTRODUCED
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HOUSE COMMITTEE
SUBSTITUTE
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ARTICLE 1. BINGO GROSS
RENTALS TAX
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Same as introduced version.
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SECTION 1.01. Section
2001.103(d), Occupations Code, is amended.
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SECTION 1.01. Same as
introduced version.
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SECTION 1.02. Section
2001.312, Occupations Code, is amended.
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SECTION 1.02. Same as
introduced version.
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SECTION 1.03. Section
2001.355(b), Occupations Code, is amended.
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SECTION 1.03. Same as
introduced version.
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SECTION 1.04. Section
2001.437(a), Occupations Code, is amended.
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SECTION 1.04. Same as
introduced version.
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SECTION 1.05. Section
2001.438(f), Occupations Code, is amended.
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SECTION 1.05. Same as
introduced version.
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SECTION 1.06. The heading to
Subchapter K, Chapter 2001, Occupations Code, is amended.
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SECTION 1.06. Same as
introduced version.
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SECTION 1.07. Section
2001.504, Occupations Code, is amended.
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SECTION 1.07. Same as
introduced version.
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SECTION 1.08. Section
2001.508, Occupations Code, is amended.
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SECTION 1.08. Same as
introduced version.
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SECTION 1.09. Section
2001.509, Occupations Code, is amended.
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SECTION 1.09. Same as
introduced version.
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SECTION 1.10. The heading to
Section 2001.510, Occupations Code, is amended.
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SECTION 1.10. Same as
introduced version.
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SECTION 1.11. Sections
2001.510(a) and (c), Occupations Code, are amended.
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SECTION 1.11. Same as
introduced version.
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SECTION 1.12. Sections
2001.511(a) and (c), Occupations Code, are amended.
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SECTION 1.12. Same as
introduced version.
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SECTION 1.13. Section
2001.512, Occupations Code, is amended.
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SECTION 1.13. Same as
introduced version.
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SECTION 1.14. Section
2001.513(a), Occupations Code, is amended.
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SECTION 1.14. Same as
introduced version.
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SECTION 1.15. Sections
2001.514(a), (c), and (d), Occupations Code, are amended.
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SECTION 1.15. Same as
introduced version.
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SECTION 1.16. Section
2001.515, Occupations Code, is amended.
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SECTION 1.16. Same as
introduced version.
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SECTION 1.17. Section 2001.501,
Occupations Code, is repealed.
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SECTION 1.17. Same as
introduced version.
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ARTICLE 2. LIQUEFIED GAS
MOTOR FUELS TAX
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ARTICLE 2. LIQUEFIED GAS
MOTOR FUELS TAX
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SECTION 2.01. Section
105.001(a), Business & Commerce Code, is amended by adding Subdivision
(3) to read as follows:
(3) "Liquefied
gas" means all combustible gases that exist in the gaseous state at 60
degrees Fahrenheit and at a pressure of 14.7 pounds per square inch
absolute, but does not include compressed natural gas, liquefied natural
gas, gasoline, or diesel fuel, as those terms are defined by Section
162.001, Tax Code.
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No
equivalent provision.
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SECTION 2.02. Section
105.002(b), Business & Commerce Code, is amended to read as follows:
(b) This chapter does not
apply to:
(1) a service station or
other facility that:
(A) never provides pump
island service; and
(B) has only remotely
controlled pumps; or
(2) a refueling service used
to provide liquefied gas [, as defined by Section 162.001, Tax Code].
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No
equivalent provision.
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SECTION 2.03. Subchapter H,
Chapter 151, Tax Code, is amended by adding Section 151.361 to read as
follows:
Sec. 151.361. LIQUEFIED
GAS USED AS MOTOR FUEL. (a) In this section, "liquefied gas"
means all combustible gases that exist in the gaseous state at 60 degrees
Fahrenheit and at a pressure of 14.7 pounds per square inch absolute, but
does not include compressed natural gas, liquefied natural gas, gasoline,
or diesel fuel, as those terms are defined by Section 162.001.
(b) Liquefied gas is
exempt from the taxes imposed by this chapter if the liquefied gas is used
for the propulsion of a motor vehicle on the public highways of this state.
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No
equivalent provision. (But see Section 162.001(39) in SECTION
2.01 below.)
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SECTION 2.04. Sections
162.001(19), (29), (38), (42), and (43), Tax Code, are amended to read as
follows:
(19)
"Diesel fuel" means kerosene or another liquid, or a combination
of liquids blended together, offered for sale, sold, used, or capable of
use as fuel for the propulsion of a diesel-powered engine. The term
includes products commonly referred to as kerosene, light cycle oil, #1
diesel fuel, #2 diesel fuel, dyed or undyed diesel fuel, aviation jet fuel,
renewable diesel, biodiesel, distillate fuel, cutter stock, or heating oil,
but does not include compressed natural gas, liquefied natural gas,
gasoline, or aviation gasoline [, or liquefied gas].
(29)
"Gasoline" means any liquid or combination of liquids blended
together, offered for sale, sold, used, or capable of use as fuel for a
gasoline-powered engine. The term includes gasohol, aviation gasoline, and
blending agents, but does not include compressed natural gas, liquefied
natural gas, racing gasoline, diesel fuel, or aviation jet fuel [,
or liquefied gas].
(38) "License holder"
means a person licensed by the comptroller under Section 162.105, 162.205,
[162.304, 162.305, 162.306,] 162.357, or 162.358.
(See SECTION 2.03 above.)
(42) "Motor fuel"
means gasoline, diesel fuel, [liquefied gas,] gasoline blended fuel,
compressed natural gas, liquefied natural gas, and other products that are
offered for sale, sold, used, or capable of use as fuel for a
gasoline-powered engine or a diesel-powered engine.
(43)
"Motor fuel transporter" means a person who transports gasoline,
diesel fuel, gasoline blended fuel, aviation fuel, or any other motor fuel,
except [liquefied gas,] compressed natural gas [,] or
liquefied natural gas, outside the bulk transfer/terminal system by means
of a transport vehicle, a railroad tank car, or a marine vessel. The term
does not include a person who:
(A)
is licensed under this chapter as a supplier, permissive supplier, or
distributor; and
(B)
exclusively transports gasoline, diesel fuel, gasoline blended fuel,
aviation fuel, or any other motor fuel to which the person retains
ownership while the fuel is being transported by the person.
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SECTION 2.01. Sections
162.001(38), (39), and (42), Tax Code, are amended to read as follows:
(38) "License
holder" means a person licensed by the comptroller under Section
162.105, 162.205, [162.304, 162.305, 162.306,] 162.357, or 162.358.
(39)
"Liquefied gas" means all combustible gases that exist in the
gaseous state at 60 degrees Fahrenheit and at a pressure of 14.7 pounds per
square inch absolute, but does not include compressed natural gas,
liquefied natural gas, gasoline, or diesel fuel. Liquefied gas is
considered a special fuel for purposes of Section 151.308.
(42) "Motor fuel"
means gasoline, diesel fuel, [liquefied gas,] gasoline blended fuel,
compressed natural gas, liquefied natural gas, and other products that are
offered for sale, sold, used, or capable of use as fuel for a
gasoline-powered engine or a diesel-powered engine.
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SECTION 2.05. Section
162.014, Tax Code, is amended to read as follows:
Sec. 162.014. OTHER MOTOR
FUEL TAXES PROHIBITED. The taxes imposed by this chapter are in lieu of
any other excise or occupation tax imposed by a political subdivision of
this state on the sale, use, or distribution of gasoline or [,]
diesel fuel [, or liquefied gas].
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No
equivalent provision.
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SECTION 2.06. Section
162.312, Tax Code, is transferred to Subchapter D-1, Chapter 162, Tax Code,
redesignated as Section 162.370, Tax Code, and amended to read as follows:
Sec. 162.370 [162.312].
APPLICABILITY OF SUBCHAPTER TO CERTAIN PUBLIC TRANSPORTATION PROVIDERS
USING COMPRESSED NATURAL GAS OR LIQUEFIED NATURAL GAS. (a) This section
applies only to a person who:
(1) operates motor vehicles
used to provide the services of a transit company, including a metropolitan
rapid transit authority under Chapter 451, Transportation Code, or a
regional transportation authority under Chapter 452, Transportation Code;
and
(2) held a liquefied gas tax
decal license issued under former Subchapter D on or before August
31, 2013.
(b) Notwithstanding the
other provisions of this subchapter [Subchapter D-1], a person
to which this section applies may:
(1) pay tax as provided by Subchapter
D, as that subchapter existed on January 1, 2015, [this subchapter]
on compressed natural gas or liquefied natural gas delivered into the fuel
supply tank of all motor vehicles described by Subsection (a)(1) from a
refueling facility accessible only to motor vehicles described by
Subsection (a)(1); and
(2) operate those motor
vehicles on the public highways of this state using compressed natural gas
or liquefied natural gas described by Subdivision (1).
(c) This section does not
apply to compressed natural gas or liquefied natural gas delivered into the
fuel supply tank of a motor vehicle from a refueling facility accessible to
motor vehicles other than those described by Subsection (a)(1).
(d) For purposes of this
section [In this subchapter], "liquefied gas," as
that term was used in Sections 162.001, 162.402(a), and 162.403 and
Subchapter D, as those provisions existed on January 1, 2015, [gas"]
includes compressed natural gas and liquefied natural gas with respect to
the persons to which this section applies. The penalties provided by
Sections 162.402(a) and 162.403 in connection with liquefied gas, as those
sections existed on January 1, 2015, apply to a person to which this
section applies.
(e) The comptroller shall
adopt rules necessary to implement this section.
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No
equivalent provision. (But see SECTION 2.02 below.)
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No
equivalent provision. (But see SECTION 2.06 above.)
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SECTION 2.02. Section
162.356, Tax Code, is amended to read as follows:
Sec. 162.356. EXEMPTIONS. (a)
The tax imposed by this subchapter does not apply to compressed natural gas
or liquefied natural gas delivered into the fuel supply tank of:
(1) a motor vehicle operated
exclusively by the United States, provided that the exemption does not
apply with respect to fuel delivered into the fuel supply tank of a motor
vehicle of a person operating under a contract with the United States;
(2) a motor vehicle operated
exclusively by a public school district in this state;
(3) a motor vehicle operated
exclusively by a commercial transportation company or a metropolitan rapid
transit authority operating under Chapter 451, Transportation Code, that
provides public school transportation services to a school district under
Section 34.008, Education Code, and that uses the fuel only to provide
those services;
(4) a motor vehicle operated
exclusively by a volunteer fire department in this state;
(5) a motor vehicle operated
exclusively by a county in this state;
(6) a motor vehicle operated
exclusively by a nonprofit electric cooperative corporation organized under
Chapter 161, Utilities Code;
(7) a motor vehicle operated
exclusively by a nonprofit telephone cooperative corporation organized
under Chapter 162, Utilities Code;
(8) a motor vehicle that is
not registered for use on the public highways of this state and that is
used exclusively off-highway; [or]
(9) off-highway equipment, a
stationary engine, a motorboat, an aircraft, equipment used solely for
servicing aircraft and used exclusively off-highway, a locomotive, or any
device other than a motor vehicle operated or intended to be operated on
the public highways; or
(10) except as provided
by Subsection (b), a motor vehicle:
(A) used to provide the
services of a transit company, including a metropolitan rapid transit
authority under Chapter 451, Transportation Code, or a regional transportation
authority under Chapter 452, Transportation Code; and
(B) operated by a person
who on January 1, 2015, paid tax on compressed natural gas or liquefied
natural gas as provided by Section 162.312, as that section existed on that
date.
(b) The exemption
provided by Subsection (a)(10) does not apply to compressed natural gas or
liquefied natural gas delivered into the fuel supply tank of a motor
vehicle from a refueling facility accessible to motor vehicles other than
those described by Subsection (a)(10)(A).
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SECTION 2.07. Section
162.402(a), Tax Code, is amended.
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SECTION 2.03. Same as
introduced version.
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SECTION 2.08. Section
162.403, Tax Code, is amended.
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SECTION 2.04. Same as
introduced version.
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SECTION 2.09. Section
548.104(d), Transportation Code, is amended.
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SECTION 2.05. Same as
introduced version.
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SECTION 2.10. The following
provisions of the Tax Code are repealed:
(1) Sections 162.001(39) and (40);
(2)
the heading to Subchapter D, Chapter 162; and
(3)
Sections 162.301, 162.302, 162.3021, 162.3022, 162.303, 162.304, 162.305,
162.306, 162.307, 162.308, 162.309, 162.310, 162.311, and
162.505.
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SECTION 2.06. The following
provisions of the Tax Code are repealed:
(1) Section 162.001(40);
(2)
Subchapter D, Chapter 162; and
(3) Section 162.505.
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SECTION 2.11. The change in
law made by this article to Section 162.402(a), Tax Code, applies only to a
violation that occurs on or after the effective date of this Act. A
violation that occurred before the effective date of this Act is governed
by the law in effect on the date the violation occurred, and the former law
is continued in effect for that purpose.
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SECTION 2.07. Same as
introduced version.
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SECTION 2.12. The change in
law made by this article to Section 162.403, Tax Code, applies only to an
offense committed on or after the effective date of this Act. An offense
committed before the effective date of this Act is governed by the law in
effect on the date the offense was committed, and the former law is
continued in effect for that purpose. For purposes of this section, an
offense was committed before the effective date of this Act if any element
of the offense occurred before that date.
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SECTION 2.08. Same as
introduced version.
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SECTION 2.13. A person who
holds a liquefied gas tax decal license under Section 162.305, Tax Code,
that is valid on or after the effective date of this Act may, not later
than December 31, 2015, apply to the comptroller of public accounts for and
obtain a pro rata refund of the unused portion of the advanced taxes paid
for the period after the effective date of this Act. The comptroller shall
provide application forms for refunds under this section.
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SECTION 2.09. Same as
introduced version.
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ARTICLE 3. TRANSITION AND
EFFECTIVE DATE
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Same as introduced version.
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SECTION 3.01. The changes in
law made by this Act do not affect taxes imposed before the effective date
of this Act, and the law in effect before the effective date of this Act is
continued in effect for purposes of the liability for and collection of
those taxes.
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SECTION 3.01. Same as
introduced version.
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SECTION 3.02. This Act takes
effect September 1, 2015.
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SECTION 3.02. Same as
introduced version.
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