| 1 | 1 | | By: Bonnen H.B. No. 1509 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | A BILL TO BE ENTITLED |
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| 5 | 5 | | AN ACT |
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| 6 | 6 | | relating to motor vehicles used for fire, emergency, or disaster |
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| 7 | 7 | | response purposes. |
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| 8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 9 | | SECTION 1. Subchapter E, Chapter 152, Tax Code, is amended |
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| 10 | 10 | | by adding Section 152.0875 to read as follows: |
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| 11 | 11 | | Sec. 152.0875. MOTOR VEHICLES USED BY OR SOLD TO TRAUMA |
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| 12 | 12 | | SERVICE AREA REGIONAL ADVISORY COUNCILS. (a) The taxes imposed by |
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| 13 | 13 | | this chapter do not apply to the purchase, rental, or use of a motor |
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| 14 | 14 | | vehicle that is used by a trauma service area regional advisory |
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| 15 | 15 | | council exclusively for emergency services, including disaster |
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| 16 | 16 | | response services. |
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| 17 | 17 | | (b) The tax that would have been remitted on gross rental |
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| 18 | 18 | | receipts without the exemption provided by this section is |
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| 19 | 19 | | considered to have been remitted for the purpose of calculating the |
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| 20 | 20 | | minimum gross rental receipts tax imposed by Section 152.026. |
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| 21 | 21 | | SECTION 2. Subchapter E, Chapter 502, Transportation Code, |
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| 22 | 22 | | is amended by adding Section 502.2045 to read as follows: |
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| 23 | 23 | | Sec. 502.2045. VEHICLES, TRAILERS, AND SEMITRAILERS USED BY |
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| 24 | 24 | | TRAUMA SERVICE AREA REGIONAL ADVISORY COUNCILS. (a) A vehicle, |
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| 25 | 25 | | trailer, or semitrailer may be registered without payment if the |
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| 26 | 26 | | vehicle, trailer, or semitrailer is: |
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| 27 | 27 | | (1) owned or leased by a trauma service area regional |
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| 28 | 28 | | advisory council; and |
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| 29 | 29 | | (2) used exclusively to provide emergency services, |
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| 30 | 30 | | including disaster response services. |
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| 31 | 31 | | (b) An application for registration under Subsection (a) |
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| 32 | 32 | | must include a statement signed by an officer of the trauma service |
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| 33 | 33 | | area regional advisory council that the vehicle, trailer, or |
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| 34 | 34 | | semitrailer is used exclusively for emergency services, including |
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| 35 | 35 | | disaster response services, by members of the trauma service area |
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| 36 | 36 | | regional advisory council. |
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| 37 | 37 | | (c) The department must approve an application for |
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| 38 | 38 | | registration under this section as provided by Section 502.201. |
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| 39 | 39 | | SECTION 3. The change in law made by this Act does not |
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| 40 | 40 | | affect tax liability accruing before the effective date of this |
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| 41 | 41 | | Act. That liability continues in effect as if this Act had not been |
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| 42 | 42 | | enacted, and the former law is continued in effect for the |
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| 43 | 43 | | collection of taxes due and for civil and criminal enforcement of |
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| 44 | 44 | | the liability for those taxes. |
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| 45 | 45 | | SECTION 4. This Act takes effect immediately if it receives |
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| 46 | 46 | | a vote of two-thirds of all the members elected to each house, as |
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| 47 | 47 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 48 | 48 | | Act does not receive the vote necessary for immediate effect, this |
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| 49 | 49 | | Act takes effect September 1, 2009. |
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