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A BILL TO BE ENTITLED
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AN ACT
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relating to authorizing a county to impose a tax on the sale of |
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certain solid materials and substances. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subtitle C, Title 3, Tax Code, is amended by |
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adding Chapter 329 to read as follows: |
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CHAPTER 329. COUNTY TAX ON SALE OF CERTAIN SOLID MATERIALS AND |
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SUBSTANCES |
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SUBCHAPTER A. GENERAL PROVISIONS |
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Sec. 329.001. DEFINITIONS. In this chapter: |
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(1) "First sale" with respect to taxable material |
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means the first transfer of possession in connection with a |
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purchase, sale, or any exchange for value of taxable material. |
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(2) "Place of business of the seller" means the |
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location at which taxable materials are mined. |
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(3) "Seller" means a person engaged in the business of |
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making sales of taxable materials. |
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(4) "Taxable material" means clay, stone, sand, |
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gravel, aggregate, limestone, caliche, metalliferous and |
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nonmetalliferous ores, and other solid materials or substances of |
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commercial value excavated in solid form from natural deposits on |
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or in the earth. The term does not include coal or lignite. |
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SUBCHAPTER B. IMPOSITION OF TAX |
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Sec. 329.051. TAX AUTHORIZED. (a) A county by order may |
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impose a tax on the first sale of taxable material. Subsequent |
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sales of taxable material are not subject to the tax authorized by |
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this chapter. |
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(b) A sale of taxable material occurs in the county in which |
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the sale is consummated. A sale of taxable material is consummated |
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at the place of business of the seller regardless of: |
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(1) the place where the seller first receives the |
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order for the sale; |
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(2) the place from which the seller ships or delivers |
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the taxable material; or |
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(3) the place where transfer of title or possession |
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occurs. |
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Sec. 329.052. TAX RATE. (a) The county by order may impose |
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the tax authorized by this chapter at any rate not to exceed 15 |
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cents for each ton or fraction of a ton of taxable material. |
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(b) A county by order may change the rate of the tax |
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authorized by this chapter to any rate that does not exceed the |
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maximum rate prescribed by Subsection (a). |
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Sec. 329.053. ABOLITION OF TAX. A county by order may |
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abolish a tax authorized by this chapter. |
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Sec. 329.054. EFFECTIVE DATE AND ENDING DATE OF TAX. The |
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imposition of the tax authorized by this chapter, a change in a tax |
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rate, or the abolition of the tax takes effect on the date |
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prescribed by the county order imposing the tax, changing the rate, |
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or abolishing the tax. |
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SUBCHAPTER C. COLLECTION AND ENFORCEMENT OF TAX |
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Sec. 329.101. DUTY TO COLLECT. (a) A county by order may |
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require the seller of taxable material to collect the tax |
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authorized by this chapter for the benefit of the county. |
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(b) A seller required to collect the tax shall add the tax to |
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the price of the taxable material and the tax is a part of the price |
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of the taxable material, a debt owed to the seller of the taxable |
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material by the person who purchased the taxable material, and |
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recoverable at law in the same manner as the price of the taxable |
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material. |
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Sec. 329.102. COLLECTION PROCEDURES. (a) A person |
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required to collect a tax authorized by this chapter shall report |
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and remit the tax to the county as provided by the county imposing |
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the tax. |
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(b) A county by order may prescribe penalties, including |
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interest charges, for failure to keep records required by the |
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county, to report when required, or to remit the tax when due. The |
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attorney acting for the county may bring suit against a person who |
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fails to collect the tax and to remit the tax to the county as |
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required. |
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(c) A county by order may permit a person who is required to |
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collect a tax under this chapter to retain a percentage of the |
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amount collected and required to be reported and remitted as |
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reimbursement to the person for the costs of collecting the tax. |
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The county may provide that the person may retain the amount only if |
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the person files reports and remits the tax as required by the |
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county. |
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SUBCHAPTER D. CLASSIFICATION OF TAX AND USE OF REVENUE |
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Sec. 329.151. NOT OCCUPATION TAX. The tax authorized by |
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this chapter is not an occupation tax on the person that mines the |
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taxable material or on the seller of the taxable material. |
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Sec. 329.152. USE OF REVENUE. A county may use revenue from |
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the tax authorized by this chapter only to operate, maintain, and |
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improve county roads. |
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SECTION 2. 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. |