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A BILL TO BE ENTITLED
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AN ACT
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relating to limiting the assessment of certain fees and taxes |
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during declared states of disaster. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter B, Chapter 418, Government Code, is |
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amended by adding Section 418.0125 to read as follows: |
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Sec. 418.0125. LIMIT ON ASSESSMENT OF FEES AND TAXES. (a) |
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If the governor issues an executive order, proclamation, or |
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regulation during a declared state of disaster that restricts the |
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operation of a business or nonprofit entity or a category of |
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businesses, a business or nonprofit entity whose operation is |
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restricted by the order, proclamation, or regulation may not be |
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assessed any tax or fee, including a licensing fee, by this state |
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during the time the operation of the business or nonprofit entity is |
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restricted by the order, proclamation, or regulation. |
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(b) If a business or nonprofit entity paid an annual fee or |
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other fee in advance to this state for the business's or nonprofit |
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entity's operations, the business or nonprofit entity is entitled |
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to a pro rata refund of the fee for the period of time its operations |
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were restricted by an executive order, proclamation, or regulation |
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of the governor described by Subsection (a). |
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(c) A business or nonprofit entity may opt to have the |
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amount of any refund due under this section credited toward a future |
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fee requirement. |
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SECTION 2. Subchapter E, Chapter 418, Government Code, is |
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amended by adding Section 418.1081 to read as follows: |
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Sec. 418.1081. LIMIT ON ASSESSMENT OF FEES AND TAXES DURING |
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DECLARED LOCAL DISASTER. (a) If the presiding officer of the |
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governing body of a political subdivision issues an order or |
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proclamation during a declared local state of disaster that |
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restricts the operation of a business or nonprofit entity or a |
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category of businesses, a business or nonprofit entity whose |
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operation is restricted by the order or proclamation may not be |
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assessed any tax or fee, including a permit fee, by the political |
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subdivision during the time the operation of the business or |
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nonprofit entity is restricted by the order or proclamation. |
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(b) If a business or nonprofit entity paid an annual fee or |
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other fee in advance to a political subdivision for the business's |
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or nonprofit entity's operations, the business or nonprofit entity |
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is entitled to a pro rata refund of the fee for the period of time |
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its operations were restricted by an order or proclamation of the |
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political subdivision described by Subsection (a). |
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(c) A business or nonprofit entity may opt to have the |
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amount of any refund due under this section credited toward a future |
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fee requirement. |
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SECTION 3. This Act takes effect September 1, 2021. |