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SENATE RESOLUTION
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BE IT RESOLVED by the Senate of the State of Texas, 84th |
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Legislature, Regular Session, 2015, That Senate Rule 12.03 be |
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suspended in part as provided by Senate Rule 12.08 to enable the |
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conference committee appointed to resolve the differences on |
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House Bill 1905 (certain state and local taxes, including ad |
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valorem taxes, and the repeal of certain of those taxes) to |
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consider and take action on the following matters: |
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(1) Senate Rule 12.03(4) is suspended to permit the |
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committee to add text on matters not included in either the house |
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or senate version of the bill by adding the following new |
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provisions to the bill: |
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SECTION 3. Section 2001.103(d), Occupations Code, is |
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amended to read as follows: |
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(d) An organization operating under a temporary license |
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is subject to: |
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(1) the [taxes and] fees authorized or imposed by |
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this chapter; and |
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(2) the other provisions of this chapter to the |
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extent they can be made applicable. |
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SECTION 4. Section 2001.312, Occupations Code, is |
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amended to read as follows: |
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Sec. 2001.312. FAILURE TO FILE [TAX OR] FEE REPORTS. A |
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person is not eligible for a license or a license renewal unless |
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all required reports[, tax returns,] and requested information |
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have been filed under this chapter. |
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SECTION 5. Section 2001.355(b), Occupations Code, is |
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amended to read as follows: |
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(b) Before temporarily suspending a license, the |
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director of bingo operations must follow any prehearing rules |
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adopted by the commission to determine if the license holder's |
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continued operation may constitute: |
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(1) an immediate threat to the health, safety, |
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morals, or welfare of the public; or |
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(2) a financial loss to this state, which includes a |
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license holder's failure to remit [taxes under Section 2001.501
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or] prize fee payments under Section 2001.502 to the commission |
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as required by that section [those sections]. |
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SECTION 6. Section 2001.437(a), Occupations Code, is |
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amended to read as follows: |
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(a) If the unit accounting agreement of a unit states |
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that a unit manager is responsible for compliance with commission |
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rules and this chapter, the unit manager is responsible for: |
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(1) the filing of one quarterly report for the unit |
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on a form prescribed by the commission; and |
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(2) the payment of [taxes and] fees and the |
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maintenance of the bingo inventory and financial records of the |
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unit. |
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SECTION 7. Section 2001.438(f), Occupations Code, is |
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amended to read as follows: |
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(f) Each licensed authorized organization that is a |
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member of the unit shall be jointly and severally liable for: |
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(1) compliance with the requirements of this |
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subchapter and the rules of the commission relating to the filing |
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of required reports; |
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(2) the maintenance of bingo inventory and |
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financial records; and |
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(3) the payment of [taxes,] fees[,] and any |
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penalties imposed for a violation of this subchapter or |
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commission rules related to the operations of the unit. |
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SECTION 8. The heading to Subchapter K, Chapter 2001, |
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Occupations Code, is amended to read as follows: |
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SUBCHAPTER K. [TAXES AND] PRIZE FEES |
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SECTION 9. Section 2001.504, Occupations Code, is |
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amended to read as follows: |
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Sec. 2001.504. PAYMENT AND REPORTING OF [TAX OR] FEE. |
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(a) A [tax or] fee on prizes authorized or imposed under this |
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subchapter is due and is payable by the license holder or a person |
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conducting bingo without a license to the commission quarterly on |
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or before the 25th day of the month succeeding each calendar |
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quarter. |
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(b) The report of the [a tax or] fee on prizes must be |
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filed under oath on forms prescribed by the commission. |
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(c) The commission shall adopt rules for the payment of |
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the fee on prizes [taxes and fees]. |
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(d) A license holder required to file a report of the fee |
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on prizes [tax return] shall deliver the quarterly report |
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[return] with the net amount of the fee [tax] due to the |
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commission. |
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[(e)
The commission shall deposit the revenue collected
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under this section to the credit of the general revenue fund.] |
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SECTION 10. Section 2001.508, Occupations Code, is |
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amended to read as follows: |
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Sec. 2001.508. PENALTIES FOR FAILURE TO PAY OR REPORT. |
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(a) If a person fails to file a report of the fee on prizes |
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[return] as required by this chapter or fails to pay to the |
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commission the fee on prizes [taxes] imposed under this chapter |
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when the report [return] or payment is due, the person forfeits |
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five percent of the amount due as a penalty, and after the first |
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30 days, the person forfeits an additional five percent. |
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(b) A delinquent payment of the fee on prizes [tax] |
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accrues interest at the rate provided by Section 111.060, Tax |
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Code, beginning on the 60th day after the due date. |
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SECTION 11. Section 2001.509, Occupations Code, is |
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amended to read as follows: |
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Sec. 2001.509. RECOMPUTATION OF PRIZE FEE [TAX]. If the |
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commission is not satisfied with a report of the fee on prizes |
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[tax return] or the amount of the fee on prizes [tax] required to |
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be remitted under this chapter to the state by a person, the |
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commission may compute and determine the amount required to be |
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paid on the basis of: |
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(1) the facts contained in the report of the fee on |
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prizes [return] or report of receipts and expenses; or |
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(2) any information possessed by the commission or |
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that may come into the possession of the commission, without |
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regard to the period covered by the information. |
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SECTION 12. The heading to Section 2001.510, Occupations |
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Code, is amended to read as follows: |
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Sec. 2001.510. DETERMINATION IF NO REPORT [RETURN] MADE. |
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SECTION 13. Sections 2001.510(a) and (c), Occupations |
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Code, are amended to read as follows: |
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(a) If a license holder fails to make a required report of |
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the fee on prizes [return], or if a person conducts bingo without |
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a license, the commission shall make an estimate of the prizes |
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awarded at a bingo occasion [or of the gross rentals received by a
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license holder for the rental of premises]. The commission shall |
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make the estimate for the period in respect to which the license |
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holder or other person failed to make a report [return]. |
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(c) On the basis of the commission's estimate, the |
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commission shall compute and determine the amount of the fee on |
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prizes [taxes or fees] required to be paid to the state and shall |
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add to that amount a penalty of 10 percent of the amount. |
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SECTION 14. Sections 2001.511(a) and (c), Occupations |
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Code, are amended to read as follows: |
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(a) If the commission believes that the collection of the |
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[a gross rental tax or] fee on prizes, an amount of the [tax or] |
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fee on prizes required to be remitted to the state, or the amount |
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of a determination will be jeopardized by delay, the commission |
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shall make a determination of the [tax or] fee on prizes or amount |
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of the [tax or] fee required to be collected, noting the finding |
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of jeopardy on the determination. The determined amount is due |
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and payable immediately. |
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(c) A delinquency penalty of 10 percent of the [tax or] |
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fee on prizes or amount of the [tax or] fee on prizes and interest |
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at the rate of 10 percent a year attaches to the amount of the |
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[tax or] fee on prizes or the amount of the [tax or] fee on prizes |
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required to be collected. |
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SECTION 15. Section 2001.512, Occupations Code, is |
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amended to read as follows: |
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Sec. 2001.512. APPLICATION OF TAX LAWS. (a) Subtitle B, |
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Title 2, Tax Code, applies to the administration, collection, and |
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enforcement of [the gross rentals tax imposed under Section
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2001.501 and] the fee on prizes imposed under Section 2001.502 |
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except as modified by this chapter. |
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(b) In applying the provisions of Subtitle B, Title 2, |
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Tax Code, to [the gross rentals tax imposed under Section
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2001.501 and] the fee on prizes imposed under Section 2001.502 |
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only, the fee on prizes is treated as if it were a tax and the |
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powers and duties assigned to the comptroller under that subtitle |
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are assigned to the commission. |
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SECTION 16. Section 2001.513(a), Occupations Code, is |
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amended to read as follows: |
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(a) At any time within three years after a person is |
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delinquent in the payment of an amount of the [gross rentals tax
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or] fee on prizes, the commission may collect the amount under |
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this section. |
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SECTION 17. Sections 2001.514(a), (c), and (d), |
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Occupations Code, are amended to read as follows: |
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(a) To secure payment of [the tax on gross rentals or] the |
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fee on prizes imposed under this subchapter, each license holder |
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shall furnish to the commission: |
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(1) a cash bond; |
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(2) a bond from a surety company chartered or |
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authorized to do business in this state; |
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(3) certificates of deposit; |
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(4) certificates of savings; |
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(5) United States treasury bonds; |
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(6) subject to the approval of the commission, an |
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assignment of negotiable stocks or bonds; or |
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(7) other security as the commission considers |
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sufficient. |
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(c) On a license holder's failure to pay [the gross
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rentals tax or] the fee on prizes imposed under this subchapter, |
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the commission may notify the license holder and any surety of |
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the delinquency by jeopardy or deficiency determination. If |
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payment is not made when due, the commission may forfeit all or |
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part of the bond or security. |
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(d) If the license holder ceases to conduct bingo and |
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relinquishes the license holder's license, the commission shall |
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authorize the release of all bonds and other security on a |
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determination that no amounts of [the gross rentals tax or] the |
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fee on prizes remain due and payable under this subchapter. |
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SECTION 18. Section 2001.515, Occupations Code, is |
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amended to read as follows: |
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Sec. 2001.515. COMMISSION'S [TAX] DUTIES. The |
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commission shall perform all functions incident to the |
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administration, collection, enforcement, and operation of the |
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fee on prizes [a tax] imposed under this subchapter. |
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SECTION 19. (a) Subchapter B, Chapter 11, Tax Code, is |
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amended by adding Section 11.211 to read as follows: |
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Sec. 11.211. REAL PROPERTY LEASED TO CERTAIN SCHOOLS. A |
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person is entitled to an exemption from taxation of the real |
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property that the person owns and leases to a school that is |
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qualified as provided by Section 11.21(d) if: |
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(1) the real property is used exclusively by the |
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school for educational functions; |
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(2) the real property is reasonably necessary for |
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the operation of the school; |
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(3) the owner certifies by affidavit to the school |
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that the rent for the lease of the real property will be reduced |
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by an amount equal to the amount by which the taxes on the |
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property are reduced as a result of the exemption; |
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(4) the owner provides the school with a disclosure |
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document stating the amount by which the taxes on the real |
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property are reduced as a result of the exemption and the method |
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the owner will implement to ensure that the rent charged for the |
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lease of the property fully reflects that reduction; and |
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(5) the rent charged for the lease of the real |
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property reflects the reduction in the amount of taxes on the |
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property resulting from the exemption through a monthly or annual |
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credit against the rent. |
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(b) This section applies only to ad valorem taxes imposed |
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for a tax year beginning on or after the effective date of this |
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section. |
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SECTION 20. (a) Section 11.231, Tax Code, is amended by |
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adding Subsection (a-1) to read as follows: |
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(a-1) In addition to an organization described by |
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Subsection (a), in this section, "nonprofit community business |
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organization" also means a Type A corporation governed by Chapter |
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504, Local Government Code, and a Type B corporation governed by |
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Chapter 505, Local Government Code. |
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(b) This section applies only to ad valorem taxes imposed |
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for a tax year that begins on or after the effective date of this |
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section. |
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SECTION 21. Section 151.314, Tax Code, is amended by |
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amending Subsections (b-1), (c-2), and (h) and adding Subsection |
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(c-4) to read as follows: |
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(b-1) For purposes of this section, "snack items" means |
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[includes]: |
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(1) breakfast bars, granola bars, nutrition bars, |
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sports bars, protein bars, or yogurt bars, unless labeled and |
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marketed as candy; |
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(2) snack mix or trail mix; |
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(3) nuts, but not including pine nuts or [unless] |
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candy-coated nuts; |
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(4) popcorn; [and] |
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(5) chips, crackers, [or] hard pretzels, pork |
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rinds, or corn nuts; |
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(6) sunflower seeds or pumpkin seeds; |
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(7) ice cream, sherbet, or frozen yogurt; and |
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(8) ice pops, juice pops, sorbet, or other frozen |
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fruit items containing not more than 50 percent fruit juice by |
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volume. |
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(c-2) The exemption provided by Subsection (a) does not |
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include the following prepared food: |
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(1) food, food products, and drinks, including |
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meals, milk and milk products, fruit and fruit products, |
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sandwiches, salads, processed meats and seafoods, vegetable |
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juice, and ice cream in cones or small cups, served, prepared, or |
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sold ready for immediate consumption [in or] by restaurants, |
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lunch counters, cafeterias, delis, vending machines, hotels, or |
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like places of business or sold ready for immediate consumption |
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from pushcarts, motor vehicles, or any other form of vehicle; |
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(2) food sold in a heated state or heated by the |
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seller; or |
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(3) two or more food ingredients mixed or combined |
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by the seller for sale as a single item, including items that are |
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sold in an unheated state by weight or volume as a single item, |
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but not including food that is only cut, repackaged, or |
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pasteurized by the seller. |
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(c-4) For purposes of Subdivision (c-2)(1), if a grocery |
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store or convenience store contains a type of location listed in |
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that subdivision, the store is considered a like place of |
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business for purposes of that subdivision, but only in relation |
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to items sold at that location. |
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(h) The exemption provided by Subsection (a) does not |
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apply to a snack item if the item is sold through a vending |
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machine or is sold in individual-sized portions. For purposes |
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of this subsection, an individual-sized portion is a portion |
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that: |
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(1) is labeled as having not more than one serving; |
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or |
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(2) contains less than 2.5 ounces[, if the package
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does not specify the number of servings]. |
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SECTION 22. (a) Section 156.001, Tax Code, is amended to |
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read as follows: |
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Sec. 156.001. DEFINITIONS [DEFINITION]. (a) In this |
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chapter, "hotel" means a building in which members of the public |
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obtain sleeping accommodations for consideration. The term |
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includes a hotel, motel, tourist home, tourist house, tourist |
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court, lodging house, inn, rooming house, or bed and breakfast. |
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The term does not include: |
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(1) a hospital, sanitarium, or nursing home; |
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(2) a dormitory or other housing facility owned or |
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leased and operated by an institution of higher education or a |
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private or independent institution of higher education as those |
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terms are defined by Section 61.003, Education Code, used by the |
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institution for the purpose of providing sleeping accommodations |
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for persons engaged in an educational program or activity at the |
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institution; or |
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(3) an oilfield portable unit, as defined by Section |
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152.001. |
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(b) For purposes of the imposition of a hotel occupancy |
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tax under this chapter, Chapter 351 or 352, or other law, "hotel" |
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includes a short-term rental. In this subsection, "short-term |
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rental" means the rental of all or part of a residential property |
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to a person who is not a permanent resident under Section |
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156.101. |
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(b) The heading to Section 351.005, Tax Code, is amended |
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to read as follows: |
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Sec. 351.005. REIMBURSEMENT FOR [TAX COLLECTION] |
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EXPENSES OF TAX COLLECTION AND USE OF ELECTRONIC TAX |
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ADMINISTRATION SYSTEM. |
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(c) Section 351.005(a), Tax Code, is amended to read as |
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follows: |
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(a) A municipality may permit a person who is required to |
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collect and pay over to the municipality the tax authorized by |
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this chapter not more than one percent of the amount collected |
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and required to be reported as reimbursement to the person for |
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the costs in collecting the tax and, if applicable, the use of an |
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electronic tax administration system described by Section |
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351.1012. |
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(d) Subchapter B, Chapter 351, Tax Code, is amended by |
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adding Section 351.1012 to read as follows: |
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Sec. 351.1012. ELECTRONIC TAX ADMINISTRATION SYSTEM. |
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(a) Notwithstanding any other provision of this chapter, a |
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municipality may spend not more than one percent of the revenue |
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derived from the tax authorized by this chapter for the creation, |
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maintenance, operation, and administration of an electronic tax |
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administration system. |
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(b) A municipality may contract with a third party to |
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assist in the creation, maintenance, operation, or |
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administration of the electronic tax administration system. |
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(e) The amendments made by this section to Section |
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156.001, Tax Code, are a clarification of existing law and do not |
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imply that existing law may be construed as inconsistent with the |
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law as amended by this section. |
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(f) This section takes effect immediately if this Act |
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receives a vote of two-thirds of all the members elected to each |
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house, as provided by Section 39, Article III, Texas |
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Constitution. If this Act does not receive the vote necessary |
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for this section to have immediate effect, this section takes |
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effect September 1, 2015. |
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SECTION 24. Section 162.104(a), Tax Code, is amended to |
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read as follows: |
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(a) The tax imposed by this subchapter does not apply to |
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gasoline: |
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(1) sold to the United States for its exclusive use, |
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provided that the exemption does not apply with respect to fuel |
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sold or delivered to a person operating under a contract with the |
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United States; |
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(2) sold to a public school district in this state |
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for the district's exclusive use; |
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(3) sold to a commercial transportation company or a |
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metropolitan rapid transit authority operating under Chapter |
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451, Transportation Code, that provides public school |
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transportation services to a school district under Section |
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34.008, Education Code, and that uses the gasoline only to |
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provide those services; |
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(4) exported by either a licensed supplier or a |
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licensed exporter from this state to any other state, provided |
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that: |
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(A) for gasoline in a situation described by |
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Subsection (d), the bill of lading indicates the destination |
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state and the supplier collects the destination state tax; or |
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(B) for gasoline in a situation described by |
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Subsection (e), the bill of lading indicates the destination |
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state, the gasoline is subsequently exported, and the exporter is |
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licensed in the destination state to pay that state's tax and has |
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an exporter's license issued under this subchapter; |
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(5) moved by truck or railcar between licensed |
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suppliers or licensed permissive suppliers and in which the |
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gasoline removed from the first terminal comes to rest in the |
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second terminal, provided that the removal from the second |
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terminal rack is subject to the tax imposed by this subchapter; |
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(6) delivered or sold into a storage facility of a |
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licensed aviation fuel dealer from which gasoline will be |
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delivered solely into the fuel supply tanks of aircraft or |
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aircraft servicing equipment, or sold from one licensed aviation |
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fuel dealer to another licensed aviation fuel dealer who will |
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deliver the aviation fuel exclusively into the fuel supply tanks |
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of aircraft or aircraft servicing equipment; |
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(7) exported to a foreign country if the bill of |
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lading indicates the foreign destination and the fuel is actually |
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exported to the foreign country; [or] |
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(8) sold to a volunteer fire department in this |
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state for the department's exclusive use; or |
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(9) sold to a nonprofit entity that is organized for |
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the sole purpose of and engages exclusively in providing |
|
emergency medical services and that uses the gasoline |
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exclusively to provide emergency medical services, including |
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rescue and ambulance services. |
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SECTION 25. Section 162.125, Tax Code, is amended by |
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adding Subsection (g-2) to read as follows: |
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(g-2) A nonprofit entity exempted under Section |
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162.104(a)(9) from the tax imposed under this subchapter that |
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paid tax on the purchase of gasoline is entitled to a refund of |
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the tax paid, and the entity may file a refund claim with the |
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comptroller for that amount. |
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SECTION 26. Section 162.204(a), Tax Code, is amended to |
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read as follows: |
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(a) The tax imposed by this subchapter does not apply to: |
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(1) diesel fuel sold to the United States for its |
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exclusive use, provided that the exemption does not apply to |
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diesel fuel sold or delivered to a person operating under a |
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contract with the United States; |
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(2) diesel fuel sold to a public school district in |
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this state for the district's exclusive use; |
|
(3) diesel fuel sold to a commercial transportation |
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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 diesel fuel |
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only to provide those services; |
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(4) diesel fuel exported by either a licensed |
|
supplier or a licensed exporter from this state to any other |
|
state, provided that: |
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(A) for diesel fuel in a situation described |
|
by Subsection (d), the bill of lading indicates the destination |
|
state and the supplier collects the destination state tax; or |
|
(B) for diesel fuel in a situation described |
|
by Subsection (e), the bill of lading indicates the destination |
|
state, the diesel fuel is subsequently exported, and the exporter |
|
is licensed in the destination state to pay that state's tax and |
|
has an exporter's license issued under this subchapter; |
|
(5) diesel fuel moved by truck or railcar between |
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licensed suppliers or licensed permissive suppliers and in which |
|
the diesel fuel removed from the first terminal comes to rest in |
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the second terminal, provided that the removal from the second |
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terminal rack is subject to the tax imposed by this subchapter; |
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(6) diesel fuel delivered or sold into a storage |
|
facility of a licensed aviation fuel dealer from which the diesel |
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fuel will be delivered solely into the fuel supply tanks of |
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aircraft or aircraft servicing equipment, or sold from one |
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licensed aviation fuel dealer to another licensed aviation fuel |
|
dealer who will deliver the diesel fuel exclusively into the fuel |
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supply tanks of aircraft or aircraft servicing equipment; |
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(7) diesel fuel exported to a foreign country if the |
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bill of lading indicates the foreign destination and the fuel is |
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actually exported to the foreign country; |
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(8) dyed diesel fuel sold or delivered by a supplier |
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to another supplier and dyed diesel fuel sold or delivered by a |
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supplier or distributor into the bulk storage facility of a dyed |
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diesel fuel bonded user or to a purchaser who provides a signed |
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statement as provided by Section 162.206; |
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(9) the volume of water, fuel ethanol, renewable |
|
diesel, biodiesel, or mixtures thereof that are blended together |
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with taxable diesel fuel when the finished product sold or used |
|
is clearly identified on the retail pump, storage tank, and sales |
|
invoice as a combination of diesel fuel and water, fuel ethanol, |
|
renewable diesel, biodiesel, or mixtures thereof; |
|
(10) dyed diesel fuel sold by a supplier or |
|
permissive supplier to a distributor, or by a distributor to |
|
another distributor; |
|
(11) dyed diesel fuel delivered by a license holder |
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into the fuel supply tanks of railway engines, motorboats, or |
|
refrigeration units or other stationary equipment powered by a |
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separate motor from a separate fuel supply tank; |
|
(12) dyed kerosene when delivered by a supplier, |
|
distributor, or importer into a storage facility at a retail |
|
business from which all deliveries are exclusively for heating, |
|
cooking, lighting, or similar nonhighway use; |
|
(13) diesel fuel used by a person, other than a |
|
political subdivision, who owns, controls, operates, or manages |
|
a commercial motor vehicle as defined by Section 548.001, |
|
Transportation Code, if the fuel: |
|
(A) is delivered exclusively into the fuel |
|
supply tank of the commercial motor vehicle; and |
|
(B) is used exclusively to transport |
|
passengers for compensation or hire between points in this state |
|
on a fixed route or schedule; [or] |
|
(14) diesel fuel sold to a volunteer fire department |
|
in this state for the department's exclusive use; or |
|
(15) diesel fuel sold to a nonprofit entity that is |
|
organized for the sole purpose of and engages exclusively in |
|
providing emergency medical services and that uses the diesel |
|
fuel exclusively to provide emergency medical services, |
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including rescue and ambulance services. |
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SECTION 27. Section 162.227, Tax Code, is amended by |
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adding Subsection (f-2) to read as follows: |
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(f-2) A nonprofit entity exempted under Section |
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162.204(a)(15) from the tax imposed under this subchapter that |
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paid tax on the purchase of diesel fuel is entitled to a refund of |
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the tax paid, and the entity may file a refund claim with the |
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comptroller for that amount. |
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SECTION 36. The following are repealed: |
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. . . |
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(2) Section 2001.501, Occupations Code; . . . . |
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Explanation: The additions are necessary to repeal |
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certain taxes and to address the application and administration |
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of certain other taxes. |
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(2) Senate Rule 12.03(4) is suspended to permit the |
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committee to add text on a matter not included in either the house |
|
or senate version of the bill by adding the following text to |
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SECTION 28 of the bill, in added Section 162.356(a)(9), Tax Code: |
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a motor vehicle operated exclusively by a nonprofit entity that |
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is organized for the sole purpose of and engages exclusively in |
|
providing emergency medical services and that uses the fuel |
|
exclusively to provide emergency medical services, including |
|
rescue and ambulance services; |
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Explanation: The change is necessary to provide an |
|
exemption from the tax imposed on compressed natural gas or |
|
liquefied natural gas for certain nonprofit entities. |
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(3) Senate Rule 12.03(4) is suspended to permit the |
|
committee to add text on a matter not included in either the house |
|
or senate version of the bill by adding the following text to |
|
SECTION 29 of the bill, in added Section 162.365(a)(10), Tax |
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Code: |
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(10) is a nonprofit entity that is organized for the |
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sole purpose of and engages exclusively in providing emergency |
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medical services and the fuel was delivered into the fuel supply |
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tank of a motor vehicle operated exclusively by the nonprofit |
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entity to provide emergency medical services, including rescue |
|
and ambulance services. |
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Explanation: The change is necessary to allow for a credit |
|
on a tax return or an application for a refund for tax paid on |
|
compressed natural gas or liquefied natural gas by certain |
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nonprofit entities. |
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(4) Senate Rule 12.03(1) is suspended to permit the |
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committee to amend text not in disagreement in proposed SECTION |
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39 of the bill to read as follows: |
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SECTION 39. (a) Except as otherwise provided by this |
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Act, this Act takes effect September 1, 2015. |
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(b) Section 19 of this Act takes effect January 1, 2016, |
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but only if a constitutional amendment authorizing the |
|
legislature to exempt from ad valorem taxation real property |
|
leased to certain schools organized and operated primarily for |
|
the purpose of engaging in educational functions is approved by |
|
the voters. If that amendment is not approved by the voters, |
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Section 19 of this Act has no effect. |
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(c) Section 20 of this Act takes effect January 1, 2016. |
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Explanation: The change is necessary to provide for |
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different effective dates for certain provisions in the bill. |
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_______________________________ |
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President of the Senate |
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I hereby certify that the |
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above Resolution was adopted by |
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the Senate on May 31, 2015, by the |
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following vote: Yeas 19, |
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Nays 12. |
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_______________________________ |
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Secretary of the Senate |