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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption for open-enrollment charter schools from |
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taxes imposed on the sale, lease, or rental of a motor vehicle and |
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registration fees for motor vehicles. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 152.001(7), Tax Code, is amended to read |
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as follows: |
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(7) "Public agency" means: |
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(A) a department, commission, board, office, |
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institution, or other agency of this state or of a county, city, |
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town, school district, hospital district, water district, or other |
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special district or authority or political subdivision created by |
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or under the constitution or the statutes of this state; [or] |
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(B) an unincorporated agency or instrumentality |
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of the United States; or |
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(C) an open-enrollment charter school. |
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SECTION 2. Section 502.453(a), Transportation Code, is |
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amended to read as follows: |
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(a) The owner of a motor vehicle, trailer, or semitrailer |
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may annually apply for registration under Section 502.451 and is |
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exempt from the payment of a registration fee under this chapter if |
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the vehicle is: |
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(1) owned by and used exclusively in the service of: |
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(A) the United States; |
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(B) this state; [or] |
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(C) a county, municipality, or school district in |
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this state; or |
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(D) an open-enrollment charter school; |
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(2) owned by a commercial transportation company and |
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used exclusively to provide public school transportation services |
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to a school district under Section 34.008, Education Code; |
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(3) designed and used exclusively for fire fighting; |
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(4) owned by a volunteer fire department and used |
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exclusively in the conduct of department business; |
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(5) privately owned and used by a volunteer |
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exclusively in county marine law enforcement activities, including |
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rescue operations, under the direction of the sheriff's department; |
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(6) used by law enforcement under an alias for covert |
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criminal investigations; or |
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(7) owned by units of the United States Coast Guard |
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Auxiliary headquartered in Texas and used exclusively for conduct |
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of United States Coast Guard or Coast Guard Auxiliary business and |
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operations, including search and rescue, emergency communications, |
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and disaster operations. |
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SECTION 3. The changes in law made by this Act do not affect |
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tax liability accruing before the effective date of this Act. That |
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liability continues in effect as if this Act had not been enacted, |
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and the former law is continued in effect for the collection of |
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taxes due and for civil and criminal enforcement of the liability |
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for those taxes. |
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SECTION 4. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2017. |