81R2275 JTS-D
By: Wentworth S.B. No. 942
A BILL TO BE ENTITLED
AN ACT
relating to local option methods for financing transportation
projects and services.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. The heading to Title 6, Transportation Code, is
amended to read as follows:
TITLE 6. ROADWAYS AND OTHER TRANSPORTATION INFRASTRUCTURE
SECTION 2. The heading to Subtitle J, Title 6,
Transportation Code, is amended to read as follows:
SUBTITLE J. LOCAL TRANSPORTATION INFRASTRUCTURE FUNDING OPTIONS
[ROAD UTILITY DISTRICTS]
SECTION 3. Subtitle J, Title 6, Transportation Code, is
amended by adding Chapter 442 to read as follows:
CHAPTER 442. COUNTY OPTIONS FOR FUNDING TRANSPORTATION
INFRASTRUCTURE AND SERVICES
SUBCHAPTER A. GENERAL PROVISIONS
Sec. 442.001. DEFINITION. In this chapter, "funding option"
means:
(1) a county gasoline and diesel fuel tax under
Subchapter B;
(2) a county motor vehicle sales tax under Subchapter
C;
(3) an additional county sales and use tax under
Subchapter D;
(4) a real estate transfer fee under Subchapter E;
(5) an additional vehicle registration fee under
Subchapter F;
(6) a passenger motor vehicle sales fee under
Subchapter G; or
(7) a miscellaneous fee under Subchapter H.
Sec. 442.002. IMPLEMENTATION OF OPTION BY GOVERNING BODY OR
VOTER APPROVAL. A county may exercise a funding option under this
chapter if:
(1) the commissioners court of the county by order
imposes the option; or
(2) the commissioners court by order calls an election
to be held in the county for that purpose and the imposition of the
option is approved by a majority of the voters of the county voting
at that election.
Sec. 442.003. CONTENTS OF ORDER; BALLOT LANGUAGE. (a) At a
minimum, an order imposing one or more funding options or calling an
election to approve the imposition of one or more funding options
must:
(1) designate each funding option;
(2) specify:
(A) the rate or amount of each funding option;
(B) the effective date of the imposition of each
funding option; and
(C) the manner in which each funding option will
be administered, collected, and enforced; and
(3) for an order to call an election, allow the voters
to vote for or against each funding option separately.
(b) The order calling the election may:
(1) specify one or more county transportation projects
or services to which revenue from a proposed funding option will be
dedicated; or
(2) provide that a funding option will expire when the
associated transportation project is completed.
(c) At an election to impose a proposed funding option under
Section 442.002(2), the ballot proposition must specify the rate of
the tax or amount of the fee, as applicable.
Sec. 442.004. ABOLITION OF FUNDING OPTION, CHANGE IN RATE
OR AMOUNT, OR CHANGE IN DEDICATION. (a) A commissioners court by
order may:
(1) abolish one or more funding options previously
imposed by order under Section 442.002(1);
(2) increase or decrease the rate or amount of one or
more funding options previously imposed under that section;
(3) decrease the rate or amount of one or more funding
options previously approved at an election; or
(4) call an election on the issue of:
(A) abolishing one or more funding options
previously approved at an election;
(B) increasing or decreasing the maximum rate or
amount of one or more funding options previously approved at an
election; or
(C) changing the dedication of one or more
funding options approved at an election.
(b) A commissioners court shall call an election under
Subsection (a)(4) if the commissioners court receives a petition
requesting the election signed by a number of registered voters of
the county equal to at least 10 percent of the total votes cast in
the county by all candidates for governor in the most recent
gubernatorial general election.
(c) Notwithstanding any other provision of this section, a
county may abolish, decrease the rate of, or change the dedication
of a funding option only if the abolition, decrease, or change will
not violate, impair, or be inconsistent with a bond resolution,
trust agreement, or indenture governing the use of the revenue
attributable to the funding option.
Sec. 442.005. USE OF REVENUE; USE BY OTHER TRANSPORTATION
ENTITY. (a) A county shall deposit money collected under this
chapter in a special account in the county general fund. Subject to
Section 442.006, money in the account may be used only for county
transportation purposes.
(b) A county may use the money for payment under a contract
for county transportation needs entered into with another
governmental entity for transportation services or infrastructure
provided to the county, including:
(1) a regional mobility authority;
(2) a regional tollway authority;
(3) an advanced transportation district;
(4) a metropolitan rapid transit authority; and
(5) a regional transportation authority.
(c) A county may contract with another governmental entity
under Subsection (b) only if the county finds that the primary
purpose of the contract is to promote a public purpose of the
county.
Sec. 442.006. CONSTITUTIONAL LIMITATION ON USE OF CERTAIN
REVENUE. (a) Unless otherwise authorized by the constitution of
this state, money collected from a county gasoline and diesel fuel
tax under Subchapter B or an additional vehicle registration fee
under Subchapter F may be used only for acquiring rights-of-way,
constructing, maintaining, and policing public roadways, and
administering laws related to the supervision of traffic and safety
on those roads.
(b) If the constitution of this state does not authorize the
use of money collected under Subchapter B or F for transportation
uses other than those described by Subsection (a), the county shall
deposit that money into an account separate from the money
collected under the remainder of this chapter and may use the money
only for the purposes described by Subsection (b).
(c) If the constitution of this state requires that
one-fourth of the county gasoline and diesel fuel tax collected
under Subchapter B be allocated to the available school fund, the
county shall deposit that money into an account separate from the
money collected under the remainder of this chapter and shall
allocate the money as required by the constitution of this state.
[Sections 442.007-442.030 reserved for expansion]
SUBCHAPTER B. COUNTY GASOLINE AND DIESEL FUEL TAX
Sec. 442.031. DEFINITIONS. In this subchapter:
(1) "Dealer" has the meaning assigned by Section
162.001, Tax Code.
(2) "Diesel fuel" has the meaning assigned by Section
162.001, Tax Code.
(3) "Gasoline" has the meaning assigned by Section
162.001, Tax Code.
(4) "Jobber" means a person who:
(A) purchases tax-paid gasoline or diesel fuel
from a person who holds a license under Chapter 162, Tax Code; and
(B) makes a sale with the tax included to a person
who maintains storage facilities for gasoline or diesel fuel and
uses all or part of the stored gasoline or diesel fuel to operate a
motor vehicle.
(5) "Motor vehicle" has the meaning assigned by
Section 162.001, Tax Code.
(6) "Net gallon" has the meaning assigned by Section
162.001, Tax Code.
(7) "Public highway" has the meaning assigned by
Section 162.001, Tax Code.
(8) "Sale" has the meaning assigned by Section
162.001, Tax Code.
Sec. 442.032. TAX ON SALE OF GASOLINE AND DIESEL FUEL
AUTHORIZED. A county may impose a tax on the sale of gasoline or
diesel fuel sold in the county to propel a motor vehicle on the
public highways of this state.
Sec. 442.033. RATE OF TAX. The tax authorized by this
subchapter may be imposed in increments of one cent for each net
gallon of gasoline or diesel fuel sold in the county to propel a
motor vehicle on the public highways of this state, with a maximum
rate of four cents for each net gallon.
Sec. 442.034. COMPUTATION OF TAX. (a) A person, including
a dealer or jobber, who makes a sale of gasoline or diesel fuel in a
county authorized to impose the tax to a person who uses the
gasoline or diesel fuel to propel a motor vehicle on the public
highways of this state shall collect the tax authorized by this
subchapter for the benefit of the county.
(b) The seller shall add the amount of the tax authorized by
this subchapter to the selling price of gasoline or diesel fuel, and
the tax is a part of the gasoline or diesel fuel price, is a debt
owed to the seller, and is recoverable at law in the same manner as
the fuel charge for gasoline or diesel fuel.
(c) The tax authorized by this subchapter is in addition to
the tax imposed by Chapter 162, Tax Code.
Sec. 442.035. EXEMPTIONS APPLICABLE. The exemptions
provided by Sections 162.104 and 162.204, Tax Code, apply to the tax
authorized by this subchapter.
Sec. 442.036. COLLECTION AND ENFORCEMENT OF TAX. (a) A
person, including a dealer or jobber, required to collect the tax
authorized by this subchapter shall report and send the taxes to the
county as provided by the county.
(b) The county may prescribe monetary penalties, including
interest charges, for failure to keep records required by this
subchapter, to report when required, or to pay the tax when due.
(c) The county may permit a person who is required to
collect the tax authorized by this subchapter to retain a
percentage of the amount collected and required to be reported as
reimbursement to the person for the costs of collecting the tax.
The county may provide that the person may retain the amount only if
the person pays the tax and files reports as required by the county.
(d) The county attorney may bring suit against a person who
violates this subchapter.
Sec. 442.037. REFUND. (a) A person who has paid the tax
authorized by this subchapter on gasoline or diesel fuel used by the
person for a purpose other than to propel a motor vehicle on the
public highways of this state or for a use exempted under Section
442.035 may file a claim for a refund.
(b) The county shall prescribe the procedures a person must
use to obtain a refund under this section.
Sec. 442.038. REQUIRED PERMIT. The county may require a
dealer, jobber, or other person required to collect, report, and
pay the tax authorized by this subchapter to obtain a permit from
the county.
[Sections 442.039-442.060 reserved for expansion]
SUBCHAPTER C. COUNTY MOTOR VEHICLE SALES TAX
Sec. 442.061. DEFINITIONS. In this subchapter:
(1) "Motor vehicle" and "retail sale" have the
meanings assigned by Section 152.001, Tax Code.
(2) "Total consideration" has the meaning assigned by
Section 152.002, Tax Code.
Sec. 442.062. RATE OF TAX. The tax authorized by this
subchapter may be imposed at a rate not to exceed 1.75 percent of
the total consideration.
Sec. 442.063. APPLICABILITY OF STATE MOTOR VEHICLE SALES
TAX PROVISIONS. (a) The tax authorized by this subchapter is in
addition to the tax imposed by Chapter 152, Tax Code.
(b) The exemptions provided by Subchapter E, Chapter 152,
Tax Code, apply to the tax authorized by this subchapter.
Sec. 442.064. ADMINISTRATION BY COUNTY. (a) A person
required to collect the tax authorized by this subchapter shall
report and send the tax to the county as required by the county.
(b) The county may prescribe monetary penalties, including
interest charges, for failure to keep records required by this
subchapter, to report when required, or to pay the tax when due.
(c) The county may permit a person who is required to
collect the tax authorized by this subchapter to retain a
percentage of the amount collected and required to be reported as
reimbursement to the person for the costs of collecting the tax.
The county may provide that the person may retain the amount only if
the person pays the tax and files reports as required by the county.
(d) The county attorney may bring suit against a person who
violates this subchapter.
[Sections 442.065-442.090 reserved for expansion]
SUBCHAPTER D. ADDITIONAL COUNTY SALES AND USE TAX
Sec. 442.091. ADDITIONAL SALES AND USE TAX. A county may
impose a sales and use tax under this subchapter.
Sec. 442.092. TAX RATE. The rate of a tax authorized by
this subchapter must be one-eighth, one-fourth, three-eighths, or
one-half of one percent.
Sec. 442.093. APPLICABILITY OF TAX CODE. (a) Chapter 323,
Tax Code, governs the imposition, computation, administration,
collection, and remittance of a tax authorized by this subchapter
except as inconsistent with this subchapter.
(b) Section 323.101, Tax Code, does not apply to the tax
authorized by this subchapter.
(c) The tax authorized by this subchapter is in addition to
a tax imposed under other law, including Chapter 323, Tax Code.
Sec. 442.094. EFFECT ON COMBINED LOCAL TAX RATE. The rate
of a tax authorized by this subchapter may not be considered in
determining the combined or overlapping rate in any area of local
sales and use taxes imposed under this code or another law,
including:
(1) the Health and Safety Code;
(2) the Local Government Code; or
(3) the Special District Local Laws Code.
Sec. 442.095. RATE INCREASE. The rate of a tax authorized
by this subchapter may be increased in one or more increments of
one-eighth of one percent to a maximum of one-half of one percent.
Sec. 442.096. EFFECTIVE DATE OF TAX. The imposition of the
tax or the change in the tax rate takes effect on the first day of
the first calendar quarter occurring after the expiration of the
first complete quarter occurring after the date the comptroller
receives a notice of the order or the results of the election, as
applicable, imposing, increasing, or decreasing the tax.
Sec. 442.097. ABOLITION OF TAX. (a) Notwithstanding
Section 442.004(c), the tax authorized by this subchapter may not
be collected after the last day of the first calendar quarter
occurring after notification to the comptroller by the county that
the county has abolished the tax.
(b) The county shall notify the comptroller of the abolition
of the tax not later than the 60th day before the abolition date.
[Sections 442.098-442.120 reserved for expansion]
SUBCHAPTER E. REAL ESTATE TRANSFER FEE
Sec. 442.121. DEFINITIONS. In this subchapter:
(1) "Consideration" means anything of value,
including a promise or other obligation.
(2) "Interest in real property" includes any present
or future right of possession, title, ownership, or use of real
property, but does not include a leasehold interest.
(3) "Real estate" means real property, both commercial
and residential, and includes improvements and interests in real
property.
Sec. 442.122. FEE IMPOSED. (a) A county may impose a real
estate transfer fee authorized by this subchapter if:
(1) the commissioners court develops a proposal for
the imposition of the fee that specifies:
(A) the amount of the fee to be imposed, either as
a set amount for a transfer of real estate or as a rate to be
multiplied by the total consideration given for the transfer;
(B) any transfers of real estate that will be
excluded from the fee and any exemptions, including a homestead
exemption, that will be allowed;
(C) subject to the requirements of this
subchapter, procedures for the administration of the fee; and
(D) provisions for the enforcement of the fee,
including any penalty to be imposed if the fee is not paid as
required by Section 442.124; and
(2) the fee is imposed under Section 442.002(1) or
(2), as applicable.
(b) The fee authorized by this subchapter is imposed on the
voluntary transfer for consideration of real estate located in the
county.
Sec. 442.123. JOINT AFFIDAVIT. (a) Each party to a
transfer of real estate shall execute an affidavit, executed by
each other party to the transfer, stating the names of the parties,
a description of the property transferred, a description of the
total consideration for the transfer, and a statement of an amount
that is equal to or exceeds the total present value of that
consideration.
(b) If any portion of the consideration for the transfer of
real estate consists of other real estate, the affidavit must
contain a valuation of each piece of real estate involved in the
transaction.
Sec. 442.124. WHEN FEE DUE; PAYMENT. (a) A fee authorized
by this subchapter must be paid not later than the 30th day after
the date the transfer occurs.
(b) The fee must be paid to the county clerk of the county in
which the real estate is located, subject to Subsection (c).
(c) If real estate is located in more than one county, the
imposition of a fee for the transfer of that real estate is governed
by orders adopted by the commissioners court of the county in which
the majority of the real estate is located. If a fee is imposed in
that county, the fee must be paid to the county clerk of that
county.
(d) A county clerk may not accept for recording a deed, a
deed of trust, or any other written instrument showing or
evidencing a transfer of real estate unless the person offering the
instrument for filing submits the joint affidavit required by
Section 442.183 and pays the amount of the fee shown to be due on the
transfer of the real estate, subject to Subsection (c).
(e) A joint affidavit submitted under Subsection (d) is for
the confidential use of the county. The affidavit may not be shown,
or the contents revealed, to any person other than a party to the
transfer.
Sec. 442.125. PARTIES LIABLE FOR FEE. Each party to an
agreement for the transfer of real estate and each party to a
conveyance, including a grantor, purchaser, seller, mortgagor,
mortgagee, trustee, or other party, is jointly and severally liable
for the payment of the fee authorized by this subchapter.
Sec. 442.126. RECEIPT. (a) At the time the fee authorized
by this subchapter is paid, the county clerk to whom the fee is paid
shall issue a receipt showing the amount of the fee paid, a
description of the real estate transferred, the date of the
transfer, and the date of the fee payment.
(b) If the transfer is fully excluded or exempted as
provided by the commissioners court in the proposal adopted under
Section 442.122, the county clerk shall issue a certificate showing
the exclusion or exemption and stating that no fee is due on the
transfer.
(c) A receipt or a certificate issued under this section may
be filed in the deed records of any county with or as a part of a
deed or other instrument recorded.
[Sections 442.127-442.150 reserved for expansion]
SUBCHAPTER F. ADDITIONAL VEHICLE REGISTRATION FEE
Sec. 442.151. OPTIONAL COUNTY FEE FOR TRANSPORTATION
PROJECTS. A county may impose an additional fee, not to exceed $10,
for registering a vehicle in the county.
Sec. 442.152. EXEMPTION. A vehicle that may be registered
under Chapter 502 or 504 without payment of a registration fee may
be registered in a county imposing a fee authorized by this
subchapter without payment of the additional fee.
Sec. 442.153. EFFECTIVE DATE. A fee authorized by this
subchapter may take effect only on January 1 of a year. The county
must notify the department not later than September 1 of the year
preceding the year in which the fee takes effect.
Sec. 442.154. ABOLITION OF FEE. A fee authorized by this
subchapter may be abolished under Section 442.004. The abolition
may take effect only on January 1 of a year. A county must notify
the department not later than September 1 of the year preceding the
year in which the abolition takes effect.
Sec. 442.155. COLLECTION OF FEE. The county
assessor-collector of a county imposing a fee authorized by this
subchapter shall collect the fee for a vehicle when other fees
imposed under Chapter 502 or 504 are collected.
Sec. 442.156. VEHICLES REGISTERED DIRECTLY WITH
DEPARTMENT. The department shall collect the additional fee on a
vehicle that is owned by a resident of a county imposing a fee
authorized by this subchapter and that, under Chapter 502 or 504,
must be registered directly with the department. The department
shall send all fees collected for a county under this section to the
county for deposit as provided by Section 442.005.
Sec. 442.157. DEPARTMENT RULES. The department shall adopt
rules and develop forms necessary to administer registration by
mail for a vehicle being registered in a county imposing a fee
authorized by this subchapter or a vehicle that is owned by a
resident of such a county.
[Sections 442.158-442.180 reserved for expansion]
SUBCHAPTER G. PASSENGER MOTOR VEHICLE SALES FEE
Sec. 442.181. DEFINITIONS. In this subchapter:
(1) "Motor vehicle" and "retail sale" have the
meanings assigned by Section 152.001, Tax Code.
(2) "Passenger motor vehicle" means a motor vehicle of
a private passenger type, including a passenger van and minivan,
primarily intended for private use.
(3) "Total consideration" has the meaning assigned by
Section 152.002, Tax Code.
Sec. 442.182. AMOUNT OF FEE. The fee authorized by this
subchapter may be imposed as a set amount for the retail sale of a
passenger motor vehicle.
Sec. 442.183. APPLICABILITY OF MOTOR VEHICLE SALES TAXES.
The fee authorized by this subchapter is in addition to the tax
imposed by Chapter 152, Tax Code, and a tax imposed by any other
law, including Subchapter C.
Sec. 442.184. ADMINISTRATION BY COUNTY. (a) The
commissioners court of a county may provide exemptions to the
imposition of the fee.
(b) A person required to collect the fee authorized by this
subchapter shall report and send the fee to the county as required
by the county.
(c) The county may prescribe monetary penalties, including
interest charges, for failure to keep records required by this
subchapter, to report when required, or to pay the fee when due.
(d) The county may permit a person who is required to
collect the fee authorized by this subchapter to retain a
percentage of the amount collected and required to be reported as
reimbursement to the person for the costs of collecting the fee.
The county may provide that the person may retain the amount only if
the person pays the fee and files reports as required by the county.
(e) The county attorney may bring suit against a person who
violates this subchapter.
[Sections 442.185-442.210 reserved for expansion]
SUBCHAPTER H. MISCELLANEOUS FEES
Sec. 442.211. ROAD IMPACT FEE. A county may impose a fee,
not to exceed $100, to each new resident of the county.
Sec. 442.212. NONRESIDENT COMMUTER FEE. A county may
impose a nonresident commuter fee on nonresidents who commute into
the county.
Sec. 442.213. MILEAGE-BASED ROAD USER FEE. A county may
impose a fee based on the number of miles traveled by a motor
vehicle registered to a resident of the county.
Sec. 442.214. ADDITIONAL INSPECTION FEE. A county may
impose a fee not to exceed $10 to be imposed for each motor vehicle
inspected in the county under Chapter 548.
Sec. 442.215. CONGESTION FEES. (a) A county may designate
certain areas of the county as high congestion areas and charge a
fee to enter those areas during peak traffic times.
(b) If any part of an area to be designated as a high
congestion area under this section is in the boundaries of a
municipality, the county must obtain the consent of the
municipality before designating the area as a high congestion area.
SECTION 4. Section 502.1725, Transportation Code, is
repealed.
SECTION 5. This Act takes effect September 1, 2009.