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A BILL TO BE ENTITLED
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AN ACT
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relating to the banning of school district ad valorem taxes for |
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certain residential properties and an increase in the rates of |
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certain state taxes to cover the increased cost to the state of |
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providing public education; increasing the rates of taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sec. 45.002, Education Code, is amended to read |
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as follows. |
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Sec. 45.002. (a) MAINTENANCE TAXES. The governing board |
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of an independent school district, including the city council or |
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commission that has jurisdiction over a municipally controlled |
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independent school district, the governing board of a rural high |
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school district, and the commissioners court of a county, on behalf |
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of each common school district under its jurisdiction, may levy, |
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assess, and collect annual ad valorem taxes for the further |
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maintenance of public schools in the district, subject to Section |
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45.003. |
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(b) This section may not be applied to property defined by |
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Sec. 11.13(j)(1), Tax Code. |
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SECTION 2. Section 151.051(b), Tax Code, is amended to read |
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as follows: |
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(b) The sales tax rate is 7.45 [6-1/4] percent of the sales |
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price of the taxable item sold. |
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SECTION 3. Section 151.801, Tax Code, is amended by |
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amending Subsection (a) and adding Subsection (b-1) to read as |
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follows: |
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(a) Except for [the] amounts otherwise allocated under this |
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section [Subsections (b), (c), (c-2), (c-3), and (f)], all proceeds |
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from the collection of the taxes imposed by this chapter shall be |
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deposited to the credit of the general revenue fund. |
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(b-1) Notwithstanding any other provision of this section, |
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an amount of revenue under this chapter equal to the proceeds, |
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other than the proceeds allocated under Subsection (b) or (c), |
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derived from the collection of taxes imposed by this chapter |
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attributable to the portion of the tax rate in excess of 6.25 |
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percent of the sales price of the taxable item sold shall be |
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deposited to the credit of the foundation school fund. |
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SECTION 4. Section 152.021(b), Tax Code, is amended to read |
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as follows: |
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(b) The tax rate is 9.45 [6-1/4] percent of the total |
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consideration. |
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SECTION 5. Section 152.022(b), Tax Code, is amended to read |
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as follows: |
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(b) The tax rate is 9.45 [6-1/4] percent of the total |
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consideration. |
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SECTION 6. Section 152.023(b-1), Tax Code, is amended to |
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read as follows: |
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(b-1) The tax on a motor vehicle eligible to be issued |
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exhibition vehicle specialty license plates under Section 504.502, |
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Transportation Code, is equal to the lesser of $90 or 9.45 [6.25] |
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percent of the total consideration. |
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SECTION 7. Section 152.026(b), Tax Code, is amended to read |
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as follows: |
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(b) The tax rate is 10 percent of the gross rental receipts |
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from the rental of a rented motor vehicle for 30 days or less and |
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9.45 [6-1/4] percent of the gross rental receipts from the rental of |
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a rented motor vehicle for longer than 30 days. |
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SECTION 8. Section 152.028(b), Tax Code, is amended to read |
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as follows: |
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(b) The tax rate is 9.45 [6-1/4] percent of the total |
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consideration. |
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SECTION 9. Section 152.122, Tax Code, is amended to read as |
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follows: |
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Sec. 152.122. ALLOCATION OF TAX. (a) The comptroller shall |
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deposit the funds received under Section 152.121 [of this code as |
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follows: |
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[(1) 1/4 to the credit of the foundation school fund; and |
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[(2) the remaining funds] to the credit of the general |
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revenue fund. |
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(b) Notwithstanding Subsection (a), the comptroller shall |
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deposit to the credit of the foundation school fund an amount equal |
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to the amount of money that is: |
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(1) received by the comptroller under Sections 152.043, |
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152.044, 152.045, 152.046, 152.047, and 152.121; |
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(2) derived from the taxes imposed under Sections 152.021, |
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152.022, 152.023, 152.026, and 152.028; and |
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(3) attributable to an increase in the rate of a tax |
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described by Subdivision (2) effective January 1, 2024. |
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SECTION 10. The changes in law made by this Act to Sections |
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11.13 and 11.26, Tax Code, apply only to an ad valorem tax year that |
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begins on or after January 1, 2024. |
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SECTION 11. In addition to the substantive changes made by |
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this Act, this Act conforms Section 152.122, Tax Code, to the method |
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of allocating motor vehicle sales and use taxes in effect before the |
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effective date of this Act. Section 11.04, Chapter 4 (S.B. 3), Acts |
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of the 72nd Legislature, 1st Called Session, 1991, enacted former |
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Section 403.094(h), Government Code, which abolished certain state |
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fund dedications and resulted in the abolition of the allocation to |
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the foundation school fund effective August 31, 1995. |
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SECTION 12. The changes in law made by this Act do not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 13. This Act takes effect January 1, 2024. |