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A BILL TO BE ENTITLED
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AN ACT
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relating to providing automatic tax relief to certain parties |
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affected by an emergency order, proclamation, or regulation. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Chapter 418, Government Code, is amended by |
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adding Section 418.0035 to read as follows: |
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Sec. 418.0035. AUTOMATIC TAX RELIEF. (a) If any authority |
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issues an order, proclamation, or regulation under this chapter |
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that closes, prohibits individuals from patronizing, or reduces |
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operating hours or occupancy capacity of certain private |
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businesses, a business subject to the order, proclamation, or |
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regulation shall be entitled to automatic tax relief under |
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subsection (c) in proportion to the period subject to the order, |
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proclamation, or regulation. |
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(b) If any authority issues an order, proclamation, or |
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regulation under this chapter that prohibits landlords from |
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enforcing lease terms that are otherwise enforceable, the landlord |
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subject to the order, proclamation, or regulation shall be entitled |
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to automatic tax relief under subsection (c) in proportion to the |
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period subject to the order, proclamation, or regulation. |
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(c) The automatic tax relief to which the business is |
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entitled under this section is based upon the authority issuing the |
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order, proclamation, or regulation, as follows: |
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(1) If the governor, the party shall not be liable for |
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property taxes or any taxes imposed by the state on the business, |
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including franchise taxes under Subtitle F, Title 2, Tax Code; |
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(2) If a municipality, the party shall not be liable |
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for any taxes imposed by the municipality on the business, |
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including related property taxes; |
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(3) If a county, the party shall not be liable for any |
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taxes imposed by the county on the business, including related |
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property taxes; and |
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(4) If any other authority, the party shall not be |
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liable for any state or local taxes imposed on the business, |
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including all taxes described in this subsection. |
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SECTION 2. The changes in law made by this Act apply only to |
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a suit filed on or after the effective date of this Act. A suit |
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filed before that date is governed by the law in effect on the date |
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the suit was filed, and the former law is continued in effect for |
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that purpose. |
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SECTION 3. This Act takes effect September 1, 2021. |