Texas 2009 - 81st Regular

Texas House Bill HB2960 Compare Versions

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Old	New	Differences
1	1	81R10819 JE-D
2	2	By: Coleman H.B. No. 2960
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to alternative electrical generators for certain service
8	8	stations.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Subtitle C, Title 5, Business & Commerce Code, is
11	11	amended by adding Chapter 106 to read as follows:
12	12	CHAPTER 106. ALTERNATIVE ELECTRICAL POWER REQUIREMENTS FOR CERTAIN
13	13	SERVICE STATIONS
14	14	Sec. 106.001. DEFINITIONS. In this chapter:
15	15	(1) "Alternative electrical generator" means an
16	16	electrical generator that provides electric power when electric
17	17	power from a utility service is interrupted.
18	18	(2) "Service station" has the meaning assigned by
19	19	Section 105.001.
20	20	Sec. 106.002. APPLICABILITY OF CHAPTER. (a) This chapter
21	21	applies only to a self-service, full-service, or combination of
22	22	self-service and full-service service station that is located
23	23	within 100 miles of the Gulf of Mexico or of a bay or inlet of the
24	24	gulf.
25	25	(b) This chapter applies to a service station described by
26	26	Subsection (a) regardless of whether the service station is located
27	27	on the grounds of, or is owned by, another business entity that does
28	28	not engage in the business of selling motor vehicle fuel to the
29	29	public.
30	30	(c) This chapter does not apply to:
31	31	(1) an automobile dealer;
32	32	(2) a person who operates a fleet of motor vehicles; or
33	33	(3) a person who sells motor fuel exclusively to a
34	34	fleet of motor vehicles.
35	35	Sec. 106.003. ALTERNATIVE ELECTRICAL POWER CAPACITY FOR
36	36	SERVICE STATIONS. (a) A service station shall be prewired with an
37	37	appropriate transfer switch and be capable of operating all fuel
38	38	pumps, dispensing equipment, life-safety systems, and
39	39	payment-acceptance equipment using an alternative electrical
40	40	generator.
41	41	(b) Installation of appropriate wiring and transfer
42	42	switches must be performed by an electrical contractor.
43	43	(c) If a local government requires a certificate of
44	44	occupancy for completion of construction of a service station, the
45	45	local government may not issue a certificate of occupancy to the
46	46	service station unless the local government determines that the
47	47	service station has the equipment and operational capabilities
48	48	required by Subsection (a).
49	49	Sec. 106.004. ALTERNATIVE ELECTRICAL GENERATOR REQUIRED. A
50	50	service station shall be equipped with at least one alternative
51	51	electrical generator for use at the station.
52	52	Sec. 106.005. REQUIRED DOCUMENTS FOR SERVICE STATIONS. (a)
53	53	A service station must keep a copy of the documentation of the
54	54	installation of appropriate wiring for the operation of an
55	55	alternative electrical generator, including a transfer switch,
56	56	on-site or at its corporate headquarters.
57	57	(b) A service station must keep a written statement
58	58	attesting to the periodic testing and ensured operational capacity
59	59	of the equipment.
60	60	(c) The documents required by this section must be made
61	61	available, on request, to the governor's division of emergency
62	62	management or the Department of Agriculture.
63	63	SECTION 2. Chapter 171, Tax Code, is amended by adding
64	64	Subchapter T to read as follows:
65	65	SUBCHAPTER T. TAX CREDIT FOR CERTAIN SERVICE STATIONS
66	66	Sec. 171.870. DEFINITIONS. In this subchapter:
67	67	(1) "Alternative electrical generator" has the
68	68	meaning assigned by Section 106.001, Business & Commerce Code.
69	69	(2) "Service station" has the meaning assigned by
70	70	Section 105.001, Business & Commerce Code.
71	71	Sec. 171.871. ENTITLEMENT TO CREDIT. A taxable entity is
72	72	entitled to a credit in the amount and under the conditions and
73	73	limitations provided by this subchapter against the tax imposed
74	74	under this chapter.
75	75	Sec. 171.872. QUALIFICATION. A taxable entity that is a
76	76	service station qualifies for a credit under this subchapter if the
77	77	taxable entity:
78	78	(1) installs appropriate wiring and transfer switches
79	79	to operate an alternative electrical generator; and
80	80	(2) acquires and installs an alternative electrical
81	81	generator for the generation of power.
82	82	Sec. 171.873. AMOUNT; LIMITATIONS. (a) The amount of the
83	83	credit under this subchapter is equal to the cost to acquire and
84	84	install the wiring, transfer switches, and alternative electrical
85	85	generator.
86	86	(b) The total credit claimed for a report may not exceed the
87	87	amount of franchise tax due for the report before any other
88	88	applicable tax credits.
89	89	(c) A taxable entity may not convey, assign, or transfer a
90	90	credit under this subchapter to another entity unless all of the
91	91	assets of the taxable entity are conveyed, assigned, or transferred
92	92	in the same transaction.
93	93	Sec. 171.874. LENGTH OF CREDIT. A taxable entity must claim
94	94	the credit under this subchapter in the report based on the period
95	95	during which the taxable entity incurred the cost of acquiring and
96	96	installing the wiring, transfer switches, and alternative
97	97	electrical generator.
98	98	Sec. 171.875. APPLICATION FOR CREDIT. A taxable entity
99	99	must apply for a credit under this subchapter on or with the report
100	100	for the period for which the credit is claimed.
101	101	Sec. 171.876. RULES. The comptroller shall adopt rules
102	102	necessary to implement this subchapter.
103	103	SECTION 3. This Act applies only to a report originally due
104	104	on or after the effective date of this Act.
105	105	SECTION 4. (a) Chapter 106, Business & Commerce Code, as
106	106	added by this Act, takes effect June 1, 2010.
107	107	(b) Subchapter T, Chapter 171, Tax Code, as added by this
108	108	Act, takes effect January 1, 2010.