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A BILL TO BE ENTITLED
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AN ACT
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relating to imposing a tax on the generation of electricity by |
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certain electric generators; providing penalties; creating a |
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criminal offense. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subtitle E, Title 2, Tax Code, is amended by |
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adding Chapter 165 to read as follows: |
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CHAPTER 165. TAX ON GENERATION OF ELECTRICITY |
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SUBCHAPTER A. GENERAL PROVISIONS |
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Sec. 165.001. DEFINITIONS. In this chapter: |
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(1) "Affiliated power generation company," "electric |
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utility," and "exempt wholesale generator" have the meanings |
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assigned by Section 31.002, Utilities Code. |
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(2) "Electric cooperative" has the meaning assigned by |
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Section 11.003, Utilities Code. |
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(3) "Electric generator" includes: |
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(A) an affiliated power generation company; |
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(B) an electric utility or electric cooperative |
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that owns or operates for compensation in this state equipment or |
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facilities to generate electricity in this state; |
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(C) an exempt wholesale generator; and |
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(D) a power generation company. |
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(4) "Power generation company" has the meaning |
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assigned by Section 31.002, Utilities Code, except that the term |
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does not include a distributed natural gas generation facility, as |
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that term is defined by Section 31.002, Utilities Code. |
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SUBCHAPTER B. IMPOSITION AND COLLECTION OF TAX |
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Sec. 165.021. TAX IMPOSED. A tax is imposed on each |
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electric generator in this state that generates electricity using |
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an energy source other than natural gas. |
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Sec. 165.022. RATE OF TAX. The rate of the tax imposed by |
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this chapter is one cent for each kilowatt hour of electricity |
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generated using an energy source other than natural gas. |
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Sec. 165.023. PAYMENT OF TAX. On or before the 25th day of |
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each month, each electric generator on whom a tax is imposed by this |
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chapter shall send to the comptroller the amount of tax due under |
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this chapter for the preceding month. |
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Sec. 165.024. REPORTS. On or before the 25th day of each |
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month, each electric generator on whom a tax is imposed by this |
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chapter shall file with the comptroller a report stating: |
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(1) the number of kilowatt hours of electricity |
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generated during the preceding month using an energy source other |
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than natural gas; and |
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(2) any other information required by the comptroller. |
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Sec. 165.025. RECORDS. A person on whom a tax is imposed by |
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this chapter shall keep a complete record of: |
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(1) the number of kilowatt hours of electricity |
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generated during the preceding month using an energy source other |
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than natural gas; and |
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(2) any other information required by the comptroller. |
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SUBCHAPTER C. PENALTIES AND OFFENSES |
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Sec. 165.051. INTEREST ON DELINQUENT TAX. A tax imposed by |
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this chapter that is delinquent draws interest as provided by |
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Section 111.060. |
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Sec. 165.052. PENALTY. (a) An electric generator on whom a |
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tax is imposed by this chapter and who fails to file a report as |
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required by this chapter or does not pay the tax when it is due |
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forfeits to the state a penalty of 12 percent of the amount of tax |
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that is delinquent. |
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(b) If a report required by this chapter is not filed or a |
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tax imposed by this chapter is not paid on or before the 30th day |
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after the date it is due, the electric generator on whom the tax is |
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imposed forfeits to the state a penalty of an additional 12 percent |
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of the amount of tax that is delinquent. |
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(c) The minimum penalty under this section is $1. |
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Sec. 165.053. CRIMINAL PENALTY. (a) A person who violates |
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this chapter commits an offense. |
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(b) An offense under this section is a Class C misdemeanor. |
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SUBCHAPTER D. ALLOCATION AND USE |
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Sec. 165.071. ALLOCATION OF TAX REVENUE. The revenue from |
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the tax imposed by this chapter shall be deposited to the credit of |
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the foundation school fund. |
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SECTION 2. This Act takes effect September 1, 2021. |