81R10819 JE-D
By: Coleman H.B. No. 2960
A BILL TO BE ENTITLED
AN ACT
relating to alternative electrical generators for certain service
stations.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subtitle C, Title 5, Business & Commerce Code, is
amended by adding Chapter 106 to read as follows:
CHAPTER 106. ALTERNATIVE ELECTRICAL POWER REQUIREMENTS FOR CERTAIN
SERVICE STATIONS
Sec. 106.001. DEFINITIONS. In this chapter:
(1) "Alternative electrical generator" means an
electrical generator that provides electric power when electric
power from a utility service is interrupted.
(2) "Service station" has the meaning assigned by
Section 105.001.
Sec. 106.002. APPLICABILITY OF CHAPTER. (a) This chapter
applies only to a self-service, full-service, or combination of
self-service and full-service service station that is located
within 100 miles of the Gulf of Mexico or of a bay or inlet of the
gulf.
(b) This chapter applies to a service station described by
Subsection (a) regardless of whether the service station is located
on the grounds of, or is owned by, another business entity that does
not engage in the business of selling motor vehicle fuel to the
public.
(c) This chapter does not apply to:
(1) an automobile dealer;
(2) a person who operates a fleet of motor vehicles; or
(3) a person who sells motor fuel exclusively to a
fleet of motor vehicles.
Sec. 106.003. ALTERNATIVE ELECTRICAL POWER CAPACITY FOR
SERVICE STATIONS. (a) A service station shall be prewired with an
appropriate transfer switch and be capable of operating all fuel
pumps, dispensing equipment, life-safety systems, and
payment-acceptance equipment using an alternative electrical
generator.
(b) Installation of appropriate wiring and transfer
switches must be performed by an electrical contractor.
(c) If a local government requires a certificate of
occupancy for completion of construction of a service station, the
local government may not issue a certificate of occupancy to the
service station unless the local government determines that the
service station has the equipment and operational capabilities
required by Subsection (a).
Sec. 106.004. ALTERNATIVE ELECTRICAL GENERATOR REQUIRED. A
service station shall be equipped with at least one alternative
electrical generator for use at the station.
Sec. 106.005. REQUIRED DOCUMENTS FOR SERVICE STATIONS. (a)
A service station must keep a copy of the documentation of the
installation of appropriate wiring for the operation of an
alternative electrical generator, including a transfer switch,
on-site or at its corporate headquarters.
(b) A service station must keep a written statement
attesting to the periodic testing and ensured operational capacity
of the equipment.
(c) The documents required by this section must be made
available, on request, to the governor's division of emergency
management or the Department of Agriculture.
SECTION 2. Chapter 171, Tax Code, is amended by adding
Subchapter T to read as follows:
SUBCHAPTER T. TAX CREDIT FOR CERTAIN SERVICE STATIONS
Sec. 171.870. DEFINITIONS. In this subchapter:
(1) "Alternative electrical generator" has the
meaning assigned by Section 106.001, Business & Commerce Code.
(2) "Service station" has the meaning assigned by
Section 105.001, Business & Commerce Code.
Sec. 171.871. ENTITLEMENT TO CREDIT. A taxable entity is
entitled to a credit in the amount and under the conditions and
limitations provided by this subchapter against the tax imposed
under this chapter.
Sec. 171.872. QUALIFICATION. A taxable entity that is a
service station qualifies for a credit under this subchapter if the
taxable entity:
(1) installs appropriate wiring and transfer switches
to operate an alternative electrical generator; and
(2) acquires and installs an alternative electrical
generator for the generation of power.
Sec. 171.873. AMOUNT; LIMITATIONS. (a) The amount of the
credit under this subchapter is equal to the cost to acquire and
install the wiring, transfer switches, and alternative electrical
generator.
(b) The total credit claimed for a report may not exceed the
amount of franchise tax due for the report before any other
applicable tax credits.
(c) A taxable entity may not convey, assign, or transfer a
credit under this subchapter to another entity unless all of the
assets of the taxable entity are conveyed, assigned, or transferred
in the same transaction.
Sec. 171.874. LENGTH OF CREDIT. A taxable entity must claim
the credit under this subchapter in the report based on the period
during which the taxable entity incurred the cost of acquiring and
installing the wiring, transfer switches, and alternative
electrical generator.
Sec. 171.875. APPLICATION FOR CREDIT. A taxable entity
must apply for a credit under this subchapter on or with the report
for the period for which the credit is claimed.
Sec. 171.876. RULES. The comptroller shall adopt rules
necessary to implement this subchapter.
SECTION 3. This Act applies only to a report originally due
on or after the effective date of this Act.
SECTION 4. (a) Chapter 106, Business & Commerce Code, as
added by this Act, takes effect June 1, 2010.
(b) Subchapter T, Chapter 171, Tax Code, as added by this
Act, takes effect January 1, 2010.