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A BILL TO BE ENTITLED
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AN ACT
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relating to ad valorem and certain state taxes; decreasing certain |
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state tax rates. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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ARTICLE 1. AD VALOREM TAXATION PROVISIONS |
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SECTION 1.01. Section 140.010(f), Local Government Code, is |
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amended to read as follows: |
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(f) A county or municipality shall: |
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(1) provide the notice required by Subsection (d) or |
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(e), as applicable, not later than the later of September 1 or the |
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30th day after the date the certified appraisal roll is received by |
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the taxing unit by: |
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(A) publishing the notice in a newspaper having |
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general circulation in: |
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(i) the county, in the case of notice |
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published by a county; or |
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(ii) the county in which the municipality |
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is located or primarily located, in the case of notice published by |
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a municipality; or |
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(B) mailing the notice to each property owner in: |
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(i) the county, in the case of notice |
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provided by a county; or |
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(ii) the municipality, in the case of |
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notice provided by a municipality; and |
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(2) post the notice on the Internet website of the |
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county or municipality, if applicable, beginning not later than the |
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later of September 1 or the 30th day after the date the certified |
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appraisal roll is received by the taxing unit and continuing until |
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the county or municipality adopts a tax rate. |
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SECTION 1.02. Section 11.131(c), Tax Code, is amended to |
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read as follows: |
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(c) The surviving spouse of a disabled veteran who qualified |
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for an exemption under Subsection (b) when the disabled veteran |
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died, or of a disabled veteran who would have qualified for an |
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exemption under that subsection if that subsection had been in |
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effect on the date the disabled veteran died, is entitled to an |
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exemption from taxation of the total appraised value of the same |
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property to which the disabled veteran's exemption applied, or to |
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which the disabled veteran's exemption would have applied if the |
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exemption had been authorized on the date the disabled veteran |
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died, if: |
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(1) the surviving spouse has not remarried since the |
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death of the disabled veteran; and |
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(2) the property: |
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(A) was the residence homestead of the surviving |
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spouse when the disabled veteran died; and |
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(B) remains the residence homestead of the |
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surviving spouse. |
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SECTION 1.03. This article applies only to an ad valorem tax |
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year that begins on or after January 1, 2016. |
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SECTION 1.04. Section 11.131(c), Tax Code, as amended by |
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this article, takes effect January 1, 2016, but only if a |
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constitutional amendment proposed by the 84th Legislature, Regular |
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Session, 2015, authorizing the legislature to provide for an |
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exemption from ad valorem taxation of all or part of the market |
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value of the residence homestead of the surviving spouse of a 100 |
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percent or totally disabled veteran who died before the law |
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authorizing a residence homestead exemption for such a veteran took |
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effect is approved by the voters. If a constitutional amendment |
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providing that authorization to the legislature is not approved by |
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the voters, Section 11.131(c), Tax Code, as amended by this |
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article, has no effect. |
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ARTICLE 2. STATE TAXATION PROVISIONS |
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SECTION 2.01. Section 111.0626(a), Tax Code, is amended to |
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read as follows: |
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(a) The comptroller by rule shall require electronic filing |
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of: |
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(1) a report required under Chapter 151, 201, or 202, |
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or an international fuel tax agreement, for a taxpayer who is also |
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required under Section 111.0625 to transfer payments by electronic |
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funds transfer; and |
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(2) a report required under Section 171.204. |
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SECTION 2.02. (a) Section 151.0101(a), Tax Code, is |
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amended to read as follows: |
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(a) "Taxable services" means: |
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(1) amusement services; |
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(2) cable television services; |
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(3) personal services; |
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(4) motor vehicle parking and storage services; |
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(5) the repair, remodeling, maintenance, and |
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restoration of tangible personal property, except: |
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(A) aircraft; |
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(B) a ship, boat, or other vessel, other than: |
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(i) a taxable boat or motor as defined by |
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Section 160.001; |
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(ii) a sports fishing boat; or |
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(iii) any other vessel used for pleasure; |
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(C) the repair, maintenance, and restoration of a |
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motor vehicle; and |
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(D) the repair, maintenance, creation, and |
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restoration of a computer program, including its development and |
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modification, not sold by the person performing the repair, |
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maintenance, creation, or restoration service; |
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(6) telecommunications services; |
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(7) credit reporting services; |
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(8) debt collection services; |
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(9) insurance services; |
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(10) information services; |
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(11) real property services; |
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(12) data processing services; |
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(13) real property repair and remodeling; |
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(14) security services; |
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(15) telephone answering services; |
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(16) Internet access service; [and] |
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(17) a sale by a transmission and distribution |
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utility, as defined in Section 31.002, Utilities Code, of |
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transmission or delivery of service directly to an electricity |
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end-use customer whose consumption of electricity is subject to |
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taxation under this chapter; and |
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(18) ticket scalping. |
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(b) This section takes effect September 1, 2015. |
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SECTION 2.03. Section 151.051(b), Tax Code, is amended to |
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read as follows: |
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(b) The sales tax rate is 6.24 [6-1/4] percent of the sales |
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price of the taxable item sold. |
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SECTION 2.04. (a) Section 151.202, Tax Code, is amended by |
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adding Subsection (c) to read as follows: |
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(c) An application that is filed electronically complies |
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with the signature requirement under Subsection (b). |
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(b) This section takes effect September 1, 2015. |
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SECTION 2.05. Sections 171.002(a) and (b), Tax Code, are |
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amended to read as follows: |
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(a) Subject to Sections 171.003 and 171.1016 and except as |
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provided by Subsection (b), the rate of the franchise tax is 0.95 |
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[one] percent of taxable margin. |
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(b) Subject to Sections 171.003 and 171.1016, the rate of |
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the franchise tax is 0.475 [0.5] percent of taxable margin for those |
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taxable entities primarily engaged in retail or wholesale trade. |
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SECTION 2.06. The changes in law made by this article to |
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Sections 151.0101(a) and 151.202, Tax Code, do not affect tax |
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liability accruing before September 1, 2015. That liability |
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continues in effect as if this Act had not been enacted, and the |
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former law is continued in effect for the collection of taxes due |
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and for civil and criminal enforcement of the liability for those |
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taxes. |
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SECTION 2.07. The changes in law made by this article to |
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Chapter 171, Tax Code, apply only to a report originally due on or |
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after January 1, 2016. |
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SECTION 2.08. (a) The comptroller of public accounts shall |
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conduct a comprehensive study that: |
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(1) analyzes and compares: |
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(A) the feasibility of implementing alternative |
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methods to the franchise tax imposed under Chapter 171, Tax Code, by |
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which revenue may be generated to address the needs of this state; |
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and |
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(B) the effectiveness of each of those methods in |
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generating sufficient revenue to address those needs; and |
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(2) prioritizes the revenue needs of this state and |
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identifies potential reductions in expenditures by this state. |
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(b) The comptroller of public accounts shall consider the |
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funding priorities and requirements established by the Texas |
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Constitution in prioritizing the revenue needs of this state as |
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required by Subsection (a)(2) of this section. |
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(c) This section takes effect September 1, 2015. |
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ARTICLE 3. EFFECTIVE DATE |
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SECTION 3.01. Except as otherwise provided by this Act, |
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this Act takes effect January 1, 2016. |