1 | 1 | | 81R2275 JTS-D |
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2 | 2 | | By: Wentworth S.B. No. 942 |
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3 | 3 | | |
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4 | 4 | | |
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5 | 5 | | A BILL TO BE ENTITLED |
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6 | 6 | | AN ACT |
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7 | 7 | | relating to local option methods for financing transportation |
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8 | 8 | | projects and services. |
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9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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10 | 10 | | SECTION 1. The heading to Title 6, Transportation Code, is |
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11 | 11 | | amended to read as follows: |
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12 | 12 | | TITLE 6. ROADWAYS AND OTHER TRANSPORTATION INFRASTRUCTURE |
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13 | 13 | | SECTION 2. The heading to Subtitle J, Title 6, |
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14 | 14 | | Transportation Code, is amended to read as follows: |
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15 | 15 | | SUBTITLE J. LOCAL TRANSPORTATION INFRASTRUCTURE FUNDING OPTIONS |
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16 | 16 | | [ROAD UTILITY DISTRICTS] |
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17 | 17 | | SECTION 3. Subtitle J, Title 6, Transportation Code, is |
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18 | 18 | | amended by adding Chapter 442 to read as follows: |
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19 | 19 | | CHAPTER 442. COUNTY OPTIONS FOR FUNDING TRANSPORTATION |
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20 | 20 | | INFRASTRUCTURE AND SERVICES |
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21 | 21 | | SUBCHAPTER A. GENERAL PROVISIONS |
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22 | 22 | | Sec. 442.001. DEFINITION. In this chapter, "funding option" |
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23 | 23 | | means: |
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24 | 24 | | (1) a county gasoline and diesel fuel tax under |
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25 | 25 | | Subchapter B; |
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26 | 26 | | (2) a county motor vehicle sales tax under Subchapter |
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27 | 27 | | C; |
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28 | 28 | | (3) an additional county sales and use tax under |
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29 | 29 | | Subchapter D; |
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30 | 30 | | (4) a real estate transfer fee under Subchapter E; |
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31 | 31 | | (5) an additional vehicle registration fee under |
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32 | 32 | | Subchapter F; |
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33 | 33 | | (6) a passenger motor vehicle sales fee under |
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34 | 34 | | Subchapter G; or |
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35 | 35 | | (7) a miscellaneous fee under Subchapter H. |
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36 | 36 | | Sec. 442.002. IMPLEMENTATION OF OPTION BY GOVERNING BODY OR |
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37 | 37 | | VOTER APPROVAL. A county may exercise a funding option under this |
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38 | 38 | | chapter if: |
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39 | 39 | | (1) the commissioners court of the county by order |
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40 | 40 | | imposes the option; or |
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41 | 41 | | (2) the commissioners court by order calls an election |
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42 | 42 | | to be held in the county for that purpose and the imposition of the |
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43 | 43 | | option is approved by a majority of the voters of the county voting |
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44 | 44 | | at that election. |
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45 | 45 | | Sec. 442.003. CONTENTS OF ORDER; BALLOT LANGUAGE. (a) At a |
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46 | 46 | | minimum, an order imposing one or more funding options or calling an |
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47 | 47 | | election to approve the imposition of one or more funding options |
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48 | 48 | | must: |
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49 | 49 | | (1) designate each funding option; |
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50 | 50 | | (2) specify: |
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51 | 51 | | (A) the rate or amount of each funding option; |
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52 | 52 | | (B) the effective date of the imposition of each |
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53 | 53 | | funding option; and |
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54 | 54 | | (C) the manner in which each funding option will |
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55 | 55 | | be administered, collected, and enforced; and |
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56 | 56 | | (3) for an order to call an election, allow the voters |
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57 | 57 | | to vote for or against each funding option separately. |
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58 | 58 | | (b) The order calling the election may: |
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59 | 59 | | (1) specify one or more county transportation projects |
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60 | 60 | | or services to which revenue from a proposed funding option will be |
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61 | 61 | | dedicated; or |
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62 | 62 | | (2) provide that a funding option will expire when the |
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63 | 63 | | associated transportation project is completed. |
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64 | 64 | | (c) At an election to impose a proposed funding option under |
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65 | 65 | | Section 442.002(2), the ballot proposition must specify the rate of |
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66 | 66 | | the tax or amount of the fee, as applicable. |
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67 | 67 | | Sec. 442.004. ABOLITION OF FUNDING OPTION, CHANGE IN RATE |
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68 | 68 | | OR AMOUNT, OR CHANGE IN DEDICATION. (a) A commissioners court by |
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69 | 69 | | order may: |
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70 | 70 | | (1) abolish one or more funding options previously |
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71 | 71 | | imposed by order under Section 442.002(1); |
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72 | 72 | | (2) increase or decrease the rate or amount of one or |
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73 | 73 | | more funding options previously imposed under that section; |
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74 | 74 | | (3) decrease the rate or amount of one or more funding |
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75 | 75 | | options previously approved at an election; or |
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76 | 76 | | (4) call an election on the issue of: |
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77 | 77 | | (A) abolishing one or more funding options |
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78 | 78 | | previously approved at an election; |
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79 | 79 | | (B) increasing or decreasing the maximum rate or |
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80 | 80 | | amount of one or more funding options previously approved at an |
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81 | 81 | | election; or |
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82 | 82 | | (C) changing the dedication of one or more |
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83 | 83 | | funding options approved at an election. |
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84 | 84 | | (b) A commissioners court shall call an election under |
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85 | 85 | | Subsection (a)(4) if the commissioners court receives a petition |
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86 | 86 | | requesting the election signed by a number of registered voters of |
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87 | 87 | | the county equal to at least 10 percent of the total votes cast in |
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88 | 88 | | the county by all candidates for governor in the most recent |
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89 | 89 | | gubernatorial general election. |
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90 | 90 | | (c) Notwithstanding any other provision of this section, a |
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91 | 91 | | county may abolish, decrease the rate of, or change the dedication |
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92 | 92 | | of a funding option only if the abolition, decrease, or change will |
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93 | 93 | | not violate, impair, or be inconsistent with a bond resolution, |
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94 | 94 | | trust agreement, or indenture governing the use of the revenue |
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95 | 95 | | attributable to the funding option. |
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96 | 96 | | Sec. 442.005. USE OF REVENUE; USE BY OTHER TRANSPORTATION |
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97 | 97 | | ENTITY. (a) A county shall deposit money collected under this |
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98 | 98 | | chapter in a special account in the county general fund. Subject to |
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99 | 99 | | Section 442.006, money in the account may be used only for county |
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100 | 100 | | transportation purposes. |
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101 | 101 | | (b) A county may use the money for payment under a contract |
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102 | 102 | | for county transportation needs entered into with another |
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103 | 103 | | governmental entity for transportation services or infrastructure |
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104 | 104 | | provided to the county, including: |
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105 | 105 | | (1) a regional mobility authority; |
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106 | 106 | | (2) a regional tollway authority; |
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107 | 107 | | (3) an advanced transportation district; |
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108 | 108 | | (4) a metropolitan rapid transit authority; and |
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109 | 109 | | (5) a regional transportation authority. |
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110 | 110 | | (c) A county may contract with another governmental entity |
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111 | 111 | | under Subsection (b) only if the county finds that the primary |
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112 | 112 | | purpose of the contract is to promote a public purpose of the |
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113 | 113 | | county. |
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114 | 114 | | Sec. 442.006. CONSTITUTIONAL LIMITATION ON USE OF CERTAIN |
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115 | 115 | | REVENUE. (a) Unless otherwise authorized by the constitution of |
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116 | 116 | | this state, money collected from a county gasoline and diesel fuel |
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117 | 117 | | tax under Subchapter B or an additional vehicle registration fee |
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118 | 118 | | under Subchapter F may be used only for acquiring rights-of-way, |
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119 | 119 | | constructing, maintaining, and policing public roadways, and |
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120 | 120 | | administering laws related to the supervision of traffic and safety |
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121 | 121 | | on those roads. |
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122 | 122 | | (b) If the constitution of this state does not authorize the |
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123 | 123 | | use of money collected under Subchapter B or F for transportation |
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124 | 124 | | uses other than those described by Subsection (a), the county shall |
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125 | 125 | | deposit that money into an account separate from the money |
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126 | 126 | | collected under the remainder of this chapter and may use the money |
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127 | 127 | | only for the purposes described by Subsection (b). |
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128 | 128 | | (c) If the constitution of this state requires that |
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129 | 129 | | one-fourth of the county gasoline and diesel fuel tax collected |
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130 | 130 | | under Subchapter B be allocated to the available school fund, the |
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131 | 131 | | county shall deposit that money into an account separate from the |
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132 | 132 | | money collected under the remainder of this chapter and shall |
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133 | 133 | | allocate the money as required by the constitution of this state. |
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134 | 134 | | [Sections 442.007-442.030 reserved for expansion] |
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135 | 135 | | SUBCHAPTER B. COUNTY GASOLINE AND DIESEL FUEL TAX |
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136 | 136 | | Sec. 442.031. DEFINITIONS. In this subchapter: |
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137 | 137 | | (1) "Dealer" has the meaning assigned by Section |
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138 | 138 | | 162.001, Tax Code. |
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139 | 139 | | (2) "Diesel fuel" has the meaning assigned by Section |
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140 | 140 | | 162.001, Tax Code. |
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141 | 141 | | (3) "Gasoline" has the meaning assigned by Section |
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142 | 142 | | 162.001, Tax Code. |
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143 | 143 | | (4) "Jobber" means a person who: |
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144 | 144 | | (A) purchases tax-paid gasoline or diesel fuel |
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145 | 145 | | from a person who holds a license under Chapter 162, Tax Code; and |
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146 | 146 | | (B) makes a sale with the tax included to a person |
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147 | 147 | | who maintains storage facilities for gasoline or diesel fuel and |
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148 | 148 | | uses all or part of the stored gasoline or diesel fuel to operate a |
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149 | 149 | | motor vehicle. |
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150 | 150 | | (5) "Motor vehicle" has the meaning assigned by |
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151 | 151 | | Section 162.001, Tax Code. |
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152 | 152 | | (6) "Net gallon" has the meaning assigned by Section |
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153 | 153 | | 162.001, Tax Code. |
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154 | 154 | | (7) "Public highway" has the meaning assigned by |
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155 | 155 | | Section 162.001, Tax Code. |
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156 | 156 | | (8) "Sale" has the meaning assigned by Section |
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157 | 157 | | 162.001, Tax Code. |
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158 | 158 | | Sec. 442.032. TAX ON SALE OF GASOLINE AND DIESEL FUEL |
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159 | 159 | | AUTHORIZED. A county may impose a tax on the sale of gasoline or |
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160 | 160 | | diesel fuel sold in the county to propel a motor vehicle on the |
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161 | 161 | | public highways of this state. |
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162 | 162 | | Sec. 442.033. RATE OF TAX. The tax authorized by this |
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163 | 163 | | subchapter may be imposed in increments of one cent for each net |
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164 | 164 | | gallon of gasoline or diesel fuel sold in the county to propel a |
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165 | 165 | | motor vehicle on the public highways of this state, with a maximum |
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166 | 166 | | rate of four cents for each net gallon. |
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167 | 167 | | Sec. 442.034. COMPUTATION OF TAX. (a) A person, including |
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168 | 168 | | a dealer or jobber, who makes a sale of gasoline or diesel fuel in a |
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169 | 169 | | county authorized to impose the tax to a person who uses the |
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170 | 170 | | gasoline or diesel fuel to propel a motor vehicle on the public |
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171 | 171 | | highways of this state shall collect the tax authorized by this |
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172 | 172 | | subchapter for the benefit of the county. |
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173 | 173 | | (b) The seller shall add the amount of the tax authorized by |
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174 | 174 | | this subchapter to the selling price of gasoline or diesel fuel, and |
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175 | 175 | | the tax is a part of the gasoline or diesel fuel price, is a debt |
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176 | 176 | | owed to the seller, and is recoverable at law in the same manner as |
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177 | 177 | | the fuel charge for gasoline or diesel fuel. |
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178 | 178 | | (c) The tax authorized by this subchapter is in addition to |
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179 | 179 | | the tax imposed by Chapter 162, Tax Code. |
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180 | 180 | | Sec. 442.035. EXEMPTIONS APPLICABLE. The exemptions |
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181 | 181 | | provided by Sections 162.104 and 162.204, Tax Code, apply to the tax |
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182 | 182 | | authorized by this subchapter. |
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183 | 183 | | Sec. 442.036. COLLECTION AND ENFORCEMENT OF TAX. (a) A |
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184 | 184 | | person, including a dealer or jobber, required to collect the tax |
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185 | 185 | | authorized by this subchapter shall report and send the taxes to the |
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186 | 186 | | county as provided by the county. |
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187 | 187 | | (b) The county may prescribe monetary penalties, including |
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188 | 188 | | interest charges, for failure to keep records required by this |
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189 | 189 | | subchapter, to report when required, or to pay the tax when due. |
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190 | 190 | | (c) The county may permit a person who is required to |
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191 | 191 | | collect the tax authorized by this subchapter to retain a |
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192 | 192 | | percentage of the amount collected and required to be reported as |
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193 | 193 | | reimbursement to the person for the costs of collecting the tax. |
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194 | 194 | | The county may provide that the person may retain the amount only if |
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195 | 195 | | the person pays the tax and files reports as required by the county. |
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196 | 196 | | (d) The county attorney may bring suit against a person who |
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197 | 197 | | violates this subchapter. |
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198 | 198 | | Sec. 442.037. REFUND. (a) A person who has paid the tax |
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199 | 199 | | authorized by this subchapter on gasoline or diesel fuel used by the |
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200 | 200 | | person for a purpose other than to propel a motor vehicle on the |
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201 | 201 | | public highways of this state or for a use exempted under Section |
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202 | 202 | | 442.035 may file a claim for a refund. |
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203 | 203 | | (b) The county shall prescribe the procedures a person must |
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204 | 204 | | use to obtain a refund under this section. |
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205 | 205 | | Sec. 442.038. REQUIRED PERMIT. The county may require a |
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206 | 206 | | dealer, jobber, or other person required to collect, report, and |
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207 | 207 | | pay the tax authorized by this subchapter to obtain a permit from |
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208 | 208 | | the county. |
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209 | 209 | | [Sections 442.039-442.060 reserved for expansion] |
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210 | 210 | | SUBCHAPTER C. COUNTY MOTOR VEHICLE SALES TAX |
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211 | 211 | | Sec. 442.061. DEFINITIONS. In this subchapter: |
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212 | 212 | | (1) "Motor vehicle" and "retail sale" have the |
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213 | 213 | | meanings assigned by Section 152.001, Tax Code. |
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214 | 214 | | (2) "Total consideration" has the meaning assigned by |
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215 | 215 | | Section 152.002, Tax Code. |
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216 | 216 | | Sec. 442.062. RATE OF TAX. The tax authorized by this |
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217 | 217 | | subchapter may be imposed at a rate not to exceed 1.75 percent of |
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218 | 218 | | the total consideration. |
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219 | 219 | | Sec. 442.063. APPLICABILITY OF STATE MOTOR VEHICLE SALES |
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220 | 220 | | TAX PROVISIONS. (a) The tax authorized by this subchapter is in |
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221 | 221 | | addition to the tax imposed by Chapter 152, Tax Code. |
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222 | 222 | | (b) The exemptions provided by Subchapter E, Chapter 152, |
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223 | 223 | | Tax Code, apply to the tax authorized by this subchapter. |
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224 | 224 | | Sec. 442.064. ADMINISTRATION BY COUNTY. (a) A person |
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225 | 225 | | required to collect the tax authorized by this subchapter shall |
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226 | 226 | | report and send the tax to the county as required by the county. |
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227 | 227 | | (b) The county may prescribe monetary penalties, including |
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228 | 228 | | interest charges, for failure to keep records required by this |
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229 | 229 | | subchapter, to report when required, or to pay the tax when due. |
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230 | 230 | | (c) The county may permit a person who is required to |
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231 | 231 | | collect the tax authorized by this subchapter to retain a |
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232 | 232 | | percentage of the amount collected and required to be reported as |
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233 | 233 | | reimbursement to the person for the costs of collecting the tax. |
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234 | 234 | | The county may provide that the person may retain the amount only if |
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235 | 235 | | the person pays the tax and files reports as required by the county. |
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236 | 236 | | (d) The county attorney may bring suit against a person who |
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237 | 237 | | violates this subchapter. |
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238 | 238 | | [Sections 442.065-442.090 reserved for expansion] |
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239 | 239 | | SUBCHAPTER D. ADDITIONAL COUNTY SALES AND USE TAX |
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240 | 240 | | Sec. 442.091. ADDITIONAL SALES AND USE TAX. A county may |
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241 | 241 | | impose a sales and use tax under this subchapter. |
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242 | 242 | | Sec. 442.092. TAX RATE. The rate of a tax authorized by |
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243 | 243 | | this subchapter must be one-eighth, one-fourth, three-eighths, or |
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244 | 244 | | one-half of one percent. |
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245 | 245 | | Sec. 442.093. APPLICABILITY OF TAX CODE. (a) Chapter 323, |
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246 | 246 | | Tax Code, governs the imposition, computation, administration, |
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247 | 247 | | collection, and remittance of a tax authorized by this subchapter |
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248 | 248 | | except as inconsistent with this subchapter. |
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249 | 249 | | (b) Section 323.101, Tax Code, does not apply to the tax |
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250 | 250 | | authorized by this subchapter. |
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251 | 251 | | (c) The tax authorized by this subchapter is in addition to |
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252 | 252 | | a tax imposed under other law, including Chapter 323, Tax Code. |
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253 | 253 | | Sec. 442.094. EFFECT ON COMBINED LOCAL TAX RATE. The rate |
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254 | 254 | | of a tax authorized by this subchapter may not be considered in |
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255 | 255 | | determining the combined or overlapping rate in any area of local |
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256 | 256 | | sales and use taxes imposed under this code or another law, |
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257 | 257 | | including: |
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258 | 258 | | (1) the Health and Safety Code; |
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259 | 259 | | (2) the Local Government Code; or |
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260 | 260 | | (3) the Special District Local Laws Code. |
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261 | 261 | | Sec. 442.095. RATE INCREASE. The rate of a tax authorized |
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262 | 262 | | by this subchapter may be increased in one or more increments of |
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263 | 263 | | one-eighth of one percent to a maximum of one-half of one percent. |
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264 | 264 | | Sec. 442.096. EFFECTIVE DATE OF TAX. The imposition of the |
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265 | 265 | | tax or the change in the tax rate takes effect on the first day of |
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266 | 266 | | the first calendar quarter occurring after the expiration of the |
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267 | 267 | | first complete quarter occurring after the date the comptroller |
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268 | 268 | | receives a notice of the order or the results of the election, as |
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269 | 269 | | applicable, imposing, increasing, or decreasing the tax. |
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270 | 270 | | Sec. 442.097. ABOLITION OF TAX. (a) Notwithstanding |
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271 | 271 | | Section 442.004(c), the tax authorized by this subchapter may not |
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272 | 272 | | be collected after the last day of the first calendar quarter |
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273 | 273 | | occurring after notification to the comptroller by the county that |
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274 | 274 | | the county has abolished the tax. |
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275 | 275 | | (b) The county shall notify the comptroller of the abolition |
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276 | 276 | | of the tax not later than the 60th day before the abolition date. |
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277 | 277 | | [Sections 442.098-442.120 reserved for expansion] |
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278 | 278 | | SUBCHAPTER E. REAL ESTATE TRANSFER FEE |
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279 | 279 | | Sec. 442.121. DEFINITIONS. In this subchapter: |
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280 | 280 | | (1) "Consideration" means anything of value, |
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281 | 281 | | including a promise or other obligation. |
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282 | 282 | | (2) "Interest in real property" includes any present |
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283 | 283 | | or future right of possession, title, ownership, or use of real |
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284 | 284 | | property, but does not include a leasehold interest. |
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285 | 285 | | (3) "Real estate" means real property, both commercial |
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286 | 286 | | and residential, and includes improvements and interests in real |
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287 | 287 | | property. |
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288 | 288 | | Sec. 442.122. FEE IMPOSED. (a) A county may impose a real |
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289 | 289 | | estate transfer fee authorized by this subchapter if: |
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290 | 290 | | (1) the commissioners court develops a proposal for |
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291 | 291 | | the imposition of the fee that specifies: |
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292 | 292 | | (A) the amount of the fee to be imposed, either as |
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293 | 293 | | a set amount for a transfer of real estate or as a rate to be |
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294 | 294 | | multiplied by the total consideration given for the transfer; |
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295 | 295 | | (B) any transfers of real estate that will be |
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296 | 296 | | excluded from the fee and any exemptions, including a homestead |
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297 | 297 | | exemption, that will be allowed; |
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298 | 298 | | (C) subject to the requirements of this |
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299 | 299 | | subchapter, procedures for the administration of the fee; and |
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300 | 300 | | (D) provisions for the enforcement of the fee, |
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301 | 301 | | including any penalty to be imposed if the fee is not paid as |
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302 | 302 | | required by Section 442.124; and |
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303 | 303 | | (2) the fee is imposed under Section 442.002(1) or |
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304 | 304 | | (2), as applicable. |
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305 | 305 | | (b) The fee authorized by this subchapter is imposed on the |
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306 | 306 | | voluntary transfer for consideration of real estate located in the |
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307 | 307 | | county. |
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308 | 308 | | Sec. 442.123. JOINT AFFIDAVIT. (a) Each party to a |
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309 | 309 | | transfer of real estate shall execute an affidavit, executed by |
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310 | 310 | | each other party to the transfer, stating the names of the parties, |
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311 | 311 | | a description of the property transferred, a description of the |
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312 | 312 | | total consideration for the transfer, and a statement of an amount |
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313 | 313 | | that is equal to or exceeds the total present value of that |
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314 | 314 | | consideration. |
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315 | 315 | | (b) If any portion of the consideration for the transfer of |
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316 | 316 | | real estate consists of other real estate, the affidavit must |
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317 | 317 | | contain a valuation of each piece of real estate involved in the |
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318 | 318 | | transaction. |
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319 | 319 | | Sec. 442.124. WHEN FEE DUE; PAYMENT. (a) A fee authorized |
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320 | 320 | | by this subchapter must be paid not later than the 30th day after |
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321 | 321 | | the date the transfer occurs. |
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322 | 322 | | (b) The fee must be paid to the county clerk of the county in |
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323 | 323 | | which the real estate is located, subject to Subsection (c). |
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324 | 324 | | (c) If real estate is located in more than one county, the |
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325 | 325 | | imposition of a fee for the transfer of that real estate is governed |
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326 | 326 | | by orders adopted by the commissioners court of the county in which |
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327 | 327 | | the majority of the real estate is located. If a fee is imposed in |
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328 | 328 | | that county, the fee must be paid to the county clerk of that |
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329 | 329 | | county. |
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330 | 330 | | (d) A county clerk may not accept for recording a deed, a |
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331 | 331 | | deed of trust, or any other written instrument showing or |
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332 | 332 | | evidencing a transfer of real estate unless the person offering the |
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333 | 333 | | instrument for filing submits the joint affidavit required by |
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334 | 334 | | Section 442.183 and pays the amount of the fee shown to be due on the |
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335 | 335 | | transfer of the real estate, subject to Subsection (c). |
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336 | 336 | | (e) A joint affidavit submitted under Subsection (d) is for |
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337 | 337 | | the confidential use of the county. The affidavit may not be shown, |
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338 | 338 | | or the contents revealed, to any person other than a party to the |
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339 | 339 | | transfer. |
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340 | 340 | | Sec. 442.125. PARTIES LIABLE FOR FEE. Each party to an |
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341 | 341 | | agreement for the transfer of real estate and each party to a |
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342 | 342 | | conveyance, including a grantor, purchaser, seller, mortgagor, |
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343 | 343 | | mortgagee, trustee, or other party, is jointly and severally liable |
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344 | 344 | | for the payment of the fee authorized by this subchapter. |
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345 | 345 | | Sec. 442.126. RECEIPT. (a) At the time the fee authorized |
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346 | 346 | | by this subchapter is paid, the county clerk to whom the fee is paid |
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347 | 347 | | shall issue a receipt showing the amount of the fee paid, a |
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348 | 348 | | description of the real estate transferred, the date of the |
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349 | 349 | | transfer, and the date of the fee payment. |
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350 | 350 | | (b) If the transfer is fully excluded or exempted as |
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351 | 351 | | provided by the commissioners court in the proposal adopted under |
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352 | 352 | | Section 442.122, the county clerk shall issue a certificate showing |
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353 | 353 | | the exclusion or exemption and stating that no fee is due on the |
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354 | 354 | | transfer. |
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355 | 355 | | (c) A receipt or a certificate issued under this section may |
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356 | 356 | | be filed in the deed records of any county with or as a part of a |
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357 | 357 | | deed or other instrument recorded. |
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358 | 358 | | [Sections 442.127-442.150 reserved for expansion] |
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359 | 359 | | SUBCHAPTER F. ADDITIONAL VEHICLE REGISTRATION FEE |
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360 | 360 | | Sec. 442.151. OPTIONAL COUNTY FEE FOR TRANSPORTATION |
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361 | 361 | | PROJECTS. A county may impose an additional fee, not to exceed $10, |
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362 | 362 | | for registering a vehicle in the county. |
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363 | 363 | | Sec. 442.152. EXEMPTION. A vehicle that may be registered |
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364 | 364 | | under Chapter 502 or 504 without payment of a registration fee may |
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365 | 365 | | be registered in a county imposing a fee authorized by this |
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366 | 366 | | subchapter without payment of the additional fee. |
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367 | 367 | | Sec. 442.153. EFFECTIVE DATE. A fee authorized by this |
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368 | 368 | | subchapter may take effect only on January 1 of a year. The county |
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369 | 369 | | must notify the department not later than September 1 of the year |
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370 | 370 | | preceding the year in which the fee takes effect. |
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371 | 371 | | Sec. 442.154. ABOLITION OF FEE. A fee authorized by this |
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372 | 372 | | subchapter may be abolished under Section 442.004. The abolition |
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373 | 373 | | may take effect only on January 1 of a year. A county must notify |
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374 | 374 | | the department not later than September 1 of the year preceding the |
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375 | 375 | | year in which the abolition takes effect. |
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376 | 376 | | Sec. 442.155. COLLECTION OF FEE. The county |
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377 | 377 | | assessor-collector of a county imposing a fee authorized by this |
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378 | 378 | | subchapter shall collect the fee for a vehicle when other fees |
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379 | 379 | | imposed under Chapter 502 or 504 are collected. |
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380 | 380 | | Sec. 442.156. VEHICLES REGISTERED DIRECTLY WITH |
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381 | 381 | | DEPARTMENT. The department shall collect the additional fee on a |
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382 | 382 | | vehicle that is owned by a resident of a county imposing a fee |
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383 | 383 | | authorized by this subchapter and that, under Chapter 502 or 504, |
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384 | 384 | | must be registered directly with the department. The department |
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385 | 385 | | shall send all fees collected for a county under this section to the |
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386 | 386 | | county for deposit as provided by Section 442.005. |
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387 | 387 | | Sec. 442.157. DEPARTMENT RULES. The department shall adopt |
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388 | 388 | | rules and develop forms necessary to administer registration by |
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389 | 389 | | mail for a vehicle being registered in a county imposing a fee |
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390 | 390 | | authorized by this subchapter or a vehicle that is owned by a |
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391 | 391 | | resident of such a county. |
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392 | 392 | | [Sections 442.158-442.180 reserved for expansion] |
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393 | 393 | | SUBCHAPTER G. PASSENGER MOTOR VEHICLE SALES FEE |
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394 | 394 | | Sec. 442.181. DEFINITIONS. In this subchapter: |
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395 | 395 | | (1) "Motor vehicle" and "retail sale" have the |
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396 | 396 | | meanings assigned by Section 152.001, Tax Code. |
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397 | 397 | | (2) "Passenger motor vehicle" means a motor vehicle of |
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398 | 398 | | a private passenger type, including a passenger van and minivan, |
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399 | 399 | | primarily intended for private use. |
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400 | 400 | | (3) "Total consideration" has the meaning assigned by |
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401 | 401 | | Section 152.002, Tax Code. |
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402 | 402 | | Sec. 442.182. AMOUNT OF FEE. The fee authorized by this |
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403 | 403 | | subchapter may be imposed as a set amount for the retail sale of a |
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404 | 404 | | passenger motor vehicle. |
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405 | 405 | | Sec. 442.183. APPLICABILITY OF MOTOR VEHICLE SALES TAXES. |
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406 | 406 | | The fee authorized by this subchapter is in addition to the tax |
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407 | 407 | | imposed by Chapter 152, Tax Code, and a tax imposed by any other |
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408 | 408 | | law, including Subchapter C. |
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409 | 409 | | Sec. 442.184. ADMINISTRATION BY COUNTY. (a) The |
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410 | 410 | | commissioners court of a county may provide exemptions to the |
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411 | 411 | | imposition of the fee. |
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412 | 412 | | (b) A person required to collect the fee authorized by this |
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413 | 413 | | subchapter shall report and send the fee to the county as required |
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414 | 414 | | by the county. |
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415 | 415 | | (c) The county may prescribe monetary penalties, including |
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416 | 416 | | interest charges, for failure to keep records required by this |
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417 | 417 | | subchapter, to report when required, or to pay the fee when due. |
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418 | 418 | | (d) The county may permit a person who is required to |
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419 | 419 | | collect the fee authorized by this subchapter to retain a |
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420 | 420 | | percentage of the amount collected and required to be reported as |
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421 | 421 | | reimbursement to the person for the costs of collecting the fee. |
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422 | 422 | | The county may provide that the person may retain the amount only if |
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423 | 423 | | the person pays the fee and files reports as required by the county. |
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424 | 424 | | (e) The county attorney may bring suit against a person who |
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425 | 425 | | violates this subchapter. |
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426 | 426 | | [Sections 442.185-442.210 reserved for expansion] |
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427 | 427 | | SUBCHAPTER H. MISCELLANEOUS FEES |
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428 | 428 | | Sec. 442.211. ROAD IMPACT FEE. A county may impose a fee, |
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429 | 429 | | not to exceed $100, to each new resident of the county. |
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430 | 430 | | Sec. 442.212. NONRESIDENT COMMUTER FEE. A county may |
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431 | 431 | | impose a nonresident commuter fee on nonresidents who commute into |
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432 | 432 | | the county. |
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433 | 433 | | Sec. 442.213. MILEAGE-BASED ROAD USER FEE. A county may |
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434 | 434 | | impose a fee based on the number of miles traveled by a motor |
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435 | 435 | | vehicle registered to a resident of the county. |
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436 | 436 | | Sec. 442.214. ADDITIONAL INSPECTION FEE. A county may |
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437 | 437 | | impose a fee not to exceed $10 to be imposed for each motor vehicle |
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438 | 438 | | inspected in the county under Chapter 548. |
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439 | 439 | | Sec. 442.215. CONGESTION FEES. (a) A county may designate |
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440 | 440 | | certain areas of the county as high congestion areas and charge a |
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441 | 441 | | fee to enter those areas during peak traffic times. |
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442 | 442 | | (b) If any part of an area to be designated as a high |
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443 | 443 | | congestion area under this section is in the boundaries of a |
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444 | 444 | | municipality, the county must obtain the consent of the |
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445 | 445 | | municipality before designating the area as a high congestion area. |
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446 | 446 | | SECTION 4. Section 502.1725, Transportation Code, is |
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447 | 447 | | repealed. |
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448 | 448 | | SECTION 5. This Act takes effect September 1, 2009. |
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