Texas 2009 - 81st Regular

Texas Senate Bill SB942 Compare Versions

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11 81R2275 JTS-D
22 By: Wentworth S.B. No. 942
33
44
55 A BILL TO BE ENTITLED
66 AN ACT
77 relating to local option methods for financing transportation
88 projects and services.
99 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1010 SECTION 1. The heading to Title 6, Transportation Code, is
1111 amended to read as follows:
1212 TITLE 6. ROADWAYS AND OTHER TRANSPORTATION INFRASTRUCTURE
1313 SECTION 2. The heading to Subtitle J, Title 6,
1414 Transportation Code, is amended to read as follows:
1515 SUBTITLE J. LOCAL TRANSPORTATION INFRASTRUCTURE FUNDING OPTIONS
1616 [ROAD UTILITY DISTRICTS]
1717 SECTION 3. Subtitle J, Title 6, Transportation Code, is
1818 amended by adding Chapter 442 to read as follows:
1919 CHAPTER 442. COUNTY OPTIONS FOR FUNDING TRANSPORTATION
2020 INFRASTRUCTURE AND SERVICES
2121 SUBCHAPTER A. GENERAL PROVISIONS
2222 Sec. 442.001. DEFINITION. In this chapter, "funding option"
2323 means:
2424 (1) a county gasoline and diesel fuel tax under
2525 Subchapter B;
2626 (2) a county motor vehicle sales tax under Subchapter
2727 C;
2828 (3) an additional county sales and use tax under
2929 Subchapter D;
3030 (4) a real estate transfer fee under Subchapter E;
3131 (5) an additional vehicle registration fee under
3232 Subchapter F;
3333 (6) a passenger motor vehicle sales fee under
3434 Subchapter G; or
3535 (7) a miscellaneous fee under Subchapter H.
3636 Sec. 442.002. IMPLEMENTATION OF OPTION BY GOVERNING BODY OR
3737 VOTER APPROVAL. A county may exercise a funding option under this
3838 chapter if:
3939 (1) the commissioners court of the county by order
4040 imposes the option; or
4141 (2) the commissioners court by order calls an election
4242 to be held in the county for that purpose and the imposition of the
4343 option is approved by a majority of the voters of the county voting
4444 at that election.
4545 Sec. 442.003. CONTENTS OF ORDER; BALLOT LANGUAGE. (a) At a
4646 minimum, an order imposing one or more funding options or calling an
4747 election to approve the imposition of one or more funding options
4848 must:
4949 (1) designate each funding option;
5050 (2) specify:
5151 (A) the rate or amount of each funding option;
5252 (B) the effective date of the imposition of each
5353 funding option; and
5454 (C) the manner in which each funding option will
5555 be administered, collected, and enforced; and
5656 (3) for an order to call an election, allow the voters
5757 to vote for or against each funding option separately.
5858 (b) The order calling the election may:
5959 (1) specify one or more county transportation projects
6060 or services to which revenue from a proposed funding option will be
6161 dedicated; or
6262 (2) provide that a funding option will expire when the
6363 associated transportation project is completed.
6464 (c) At an election to impose a proposed funding option under
6565 Section 442.002(2), the ballot proposition must specify the rate of
6666 the tax or amount of the fee, as applicable.
6767 Sec. 442.004. ABOLITION OF FUNDING OPTION, CHANGE IN RATE
6868 OR AMOUNT, OR CHANGE IN DEDICATION. (a) A commissioners court by
6969 order may:
7070 (1) abolish one or more funding options previously
7171 imposed by order under Section 442.002(1);
7272 (2) increase or decrease the rate or amount of one or
7373 more funding options previously imposed under that section;
7474 (3) decrease the rate or amount of one or more funding
7575 options previously approved at an election; or
7676 (4) call an election on the issue of:
7777 (A) abolishing one or more funding options
7878 previously approved at an election;
7979 (B) increasing or decreasing the maximum rate or
8080 amount of one or more funding options previously approved at an
8181 election; or
8282 (C) changing the dedication of one or more
8383 funding options approved at an election.
8484 (b) A commissioners court shall call an election under
8585 Subsection (a)(4) if the commissioners court receives a petition
8686 requesting the election signed by a number of registered voters of
8787 the county equal to at least 10 percent of the total votes cast in
8888 the county by all candidates for governor in the most recent
8989 gubernatorial general election.
9090 (c) Notwithstanding any other provision of this section, a
9191 county may abolish, decrease the rate of, or change the dedication
9292 of a funding option only if the abolition, decrease, or change will
9393 not violate, impair, or be inconsistent with a bond resolution,
9494 trust agreement, or indenture governing the use of the revenue
9595 attributable to the funding option.
9696 Sec. 442.005. USE OF REVENUE; USE BY OTHER TRANSPORTATION
9797 ENTITY. (a) A county shall deposit money collected under this
9898 chapter in a special account in the county general fund. Subject to
9999 Section 442.006, money in the account may be used only for county
100100 transportation purposes.
101101 (b) A county may use the money for payment under a contract
102102 for county transportation needs entered into with another
103103 governmental entity for transportation services or infrastructure
104104 provided to the county, including:
105105 (1) a regional mobility authority;
106106 (2) a regional tollway authority;
107107 (3) an advanced transportation district;
108108 (4) a metropolitan rapid transit authority; and
109109 (5) a regional transportation authority.
110110 (c) A county may contract with another governmental entity
111111 under Subsection (b) only if the county finds that the primary
112112 purpose of the contract is to promote a public purpose of the
113113 county.
114114 Sec. 442.006. CONSTITUTIONAL LIMITATION ON USE OF CERTAIN
115115 REVENUE. (a) Unless otherwise authorized by the constitution of
116116 this state, money collected from a county gasoline and diesel fuel
117117 tax under Subchapter B or an additional vehicle registration fee
118118 under Subchapter F may be used only for acquiring rights-of-way,
119119 constructing, maintaining, and policing public roadways, and
120120 administering laws related to the supervision of traffic and safety
121121 on those roads.
122122 (b) If the constitution of this state does not authorize the
123123 use of money collected under Subchapter B or F for transportation
124124 uses other than those described by Subsection (a), the county shall
125125 deposit that money into an account separate from the money
126126 collected under the remainder of this chapter and may use the money
127127 only for the purposes described by Subsection (b).
128128 (c) If the constitution of this state requires that
129129 one-fourth of the county gasoline and diesel fuel tax collected
130130 under Subchapter B be allocated to the available school fund, the
131131 county shall deposit that money into an account separate from the
132132 money collected under the remainder of this chapter and shall
133133 allocate the money as required by the constitution of this state.
134134 [Sections 442.007-442.030 reserved for expansion]
135135 SUBCHAPTER B. COUNTY GASOLINE AND DIESEL FUEL TAX
136136 Sec. 442.031. DEFINITIONS. In this subchapter:
137137 (1) "Dealer" has the meaning assigned by Section
138138 162.001, Tax Code.
139139 (2) "Diesel fuel" has the meaning assigned by Section
140140 162.001, Tax Code.
141141 (3) "Gasoline" has the meaning assigned by Section
142142 162.001, Tax Code.
143143 (4) "Jobber" means a person who:
144144 (A) purchases tax-paid gasoline or diesel fuel
145145 from a person who holds a license under Chapter 162, Tax Code; and
146146 (B) makes a sale with the tax included to a person
147147 who maintains storage facilities for gasoline or diesel fuel and
148148 uses all or part of the stored gasoline or diesel fuel to operate a
149149 motor vehicle.
150150 (5) "Motor vehicle" has the meaning assigned by
151151 Section 162.001, Tax Code.
152152 (6) "Net gallon" has the meaning assigned by Section
153153 162.001, Tax Code.
154154 (7) "Public highway" has the meaning assigned by
155155 Section 162.001, Tax Code.
156156 (8) "Sale" has the meaning assigned by Section
157157 162.001, Tax Code.
158158 Sec. 442.032. TAX ON SALE OF GASOLINE AND DIESEL FUEL
159159 AUTHORIZED. A county may impose a tax on the sale of gasoline or
160160 diesel fuel sold in the county to propel a motor vehicle on the
161161 public highways of this state.
162162 Sec. 442.033. RATE OF TAX. The tax authorized by this
163163 subchapter may be imposed in increments of one cent for each net
164164 gallon of gasoline or diesel fuel sold in the county to propel a
165165 motor vehicle on the public highways of this state, with a maximum
166166 rate of four cents for each net gallon.
167167 Sec. 442.034. COMPUTATION OF TAX. (a) A person, including
168168 a dealer or jobber, who makes a sale of gasoline or diesel fuel in a
169169 county authorized to impose the tax to a person who uses the
170170 gasoline or diesel fuel to propel a motor vehicle on the public
171171 highways of this state shall collect the tax authorized by this
172172 subchapter for the benefit of the county.
173173 (b) The seller shall add the amount of the tax authorized by
174174 this subchapter to the selling price of gasoline or diesel fuel, and
175175 the tax is a part of the gasoline or diesel fuel price, is a debt
176176 owed to the seller, and is recoverable at law in the same manner as
177177 the fuel charge for gasoline or diesel fuel.
178178 (c) The tax authorized by this subchapter is in addition to
179179 the tax imposed by Chapter 162, Tax Code.
180180 Sec. 442.035. EXEMPTIONS APPLICABLE. The exemptions
181181 provided by Sections 162.104 and 162.204, Tax Code, apply to the tax
182182 authorized by this subchapter.
183183 Sec. 442.036. COLLECTION AND ENFORCEMENT OF TAX. (a) A
184184 person, including a dealer or jobber, required to collect the tax
185185 authorized by this subchapter shall report and send the taxes to the
186186 county as provided by the county.
187187 (b) The county may prescribe monetary penalties, including
188188 interest charges, for failure to keep records required by this
189189 subchapter, to report when required, or to pay the tax when due.
190190 (c) The county may permit a person who is required to
191191 collect the tax authorized by this subchapter to retain a
192192 percentage of the amount collected and required to be reported as
193193 reimbursement to the person for the costs of collecting the tax.
194194 The county may provide that the person may retain the amount only if
195195 the person pays the tax and files reports as required by the county.
196196 (d) The county attorney may bring suit against a person who
197197 violates this subchapter.
198198 Sec. 442.037. REFUND. (a) A person who has paid the tax
199199 authorized by this subchapter on gasoline or diesel fuel used by the
200200 person for a purpose other than to propel a motor vehicle on the
201201 public highways of this state or for a use exempted under Section
202202 442.035 may file a claim for a refund.
203203 (b) The county shall prescribe the procedures a person must
204204 use to obtain a refund under this section.
205205 Sec. 442.038. REQUIRED PERMIT. The county may require a
206206 dealer, jobber, or other person required to collect, report, and
207207 pay the tax authorized by this subchapter to obtain a permit from
208208 the county.
209209 [Sections 442.039-442.060 reserved for expansion]
210210 SUBCHAPTER C. COUNTY MOTOR VEHICLE SALES TAX
211211 Sec. 442.061. DEFINITIONS. In this subchapter:
212212 (1) "Motor vehicle" and "retail sale" have the
213213 meanings assigned by Section 152.001, Tax Code.
214214 (2) "Total consideration" has the meaning assigned by
215215 Section 152.002, Tax Code.
216216 Sec. 442.062. RATE OF TAX. The tax authorized by this
217217 subchapter may be imposed at a rate not to exceed 1.75 percent of
218218 the total consideration.
219219 Sec. 442.063. APPLICABILITY OF STATE MOTOR VEHICLE SALES
220220 TAX PROVISIONS. (a) The tax authorized by this subchapter is in
221221 addition to the tax imposed by Chapter 152, Tax Code.
222222 (b) The exemptions provided by Subchapter E, Chapter 152,
223223 Tax Code, apply to the tax authorized by this subchapter.
224224 Sec. 442.064. ADMINISTRATION BY COUNTY. (a) A person
225225 required to collect the tax authorized by this subchapter shall
226226 report and send the tax to the county as required by the county.
227227 (b) The county may prescribe monetary penalties, including
228228 interest charges, for failure to keep records required by this
229229 subchapter, to report when required, or to pay the tax when due.
230230 (c) The county may permit a person who is required to
231231 collect the tax authorized by this subchapter to retain a
232232 percentage of the amount collected and required to be reported as
233233 reimbursement to the person for the costs of collecting the tax.
234234 The county may provide that the person may retain the amount only if
235235 the person pays the tax and files reports as required by the county.
236236 (d) The county attorney may bring suit against a person who
237237 violates this subchapter.
238238 [Sections 442.065-442.090 reserved for expansion]
239239 SUBCHAPTER D. ADDITIONAL COUNTY SALES AND USE TAX
240240 Sec. 442.091. ADDITIONAL SALES AND USE TAX. A county may
241241 impose a sales and use tax under this subchapter.
242242 Sec. 442.092. TAX RATE. The rate of a tax authorized by
243243 this subchapter must be one-eighth, one-fourth, three-eighths, or
244244 one-half of one percent.
245245 Sec. 442.093. APPLICABILITY OF TAX CODE. (a) Chapter 323,
246246 Tax Code, governs the imposition, computation, administration,
247247 collection, and remittance of a tax authorized by this subchapter
248248 except as inconsistent with this subchapter.
249249 (b) Section 323.101, Tax Code, does not apply to the tax
250250 authorized by this subchapter.
251251 (c) The tax authorized by this subchapter is in addition to
252252 a tax imposed under other law, including Chapter 323, Tax Code.
253253 Sec. 442.094. EFFECT ON COMBINED LOCAL TAX RATE. The rate
254254 of a tax authorized by this subchapter may not be considered in
255255 determining the combined or overlapping rate in any area of local
256256 sales and use taxes imposed under this code or another law,
257257 including:
258258 (1) the Health and Safety Code;
259259 (2) the Local Government Code; or
260260 (3) the Special District Local Laws Code.
261261 Sec. 442.095. RATE INCREASE. The rate of a tax authorized
262262 by this subchapter may be increased in one or more increments of
263263 one-eighth of one percent to a maximum of one-half of one percent.
264264 Sec. 442.096. EFFECTIVE DATE OF TAX. The imposition of the
265265 tax or the change in the tax rate takes effect on the first day of
266266 the first calendar quarter occurring after the expiration of the
267267 first complete quarter occurring after the date the comptroller
268268 receives a notice of the order or the results of the election, as
269269 applicable, imposing, increasing, or decreasing the tax.
270270 Sec. 442.097. ABOLITION OF TAX. (a) Notwithstanding
271271 Section 442.004(c), the tax authorized by this subchapter may not
272272 be collected after the last day of the first calendar quarter
273273 occurring after notification to the comptroller by the county that
274274 the county has abolished the tax.
275275 (b) The county shall notify the comptroller of the abolition
276276 of the tax not later than the 60th day before the abolition date.
277277 [Sections 442.098-442.120 reserved for expansion]
278278 SUBCHAPTER E. REAL ESTATE TRANSFER FEE
279279 Sec. 442.121. DEFINITIONS. In this subchapter:
280280 (1) "Consideration" means anything of value,
281281 including a promise or other obligation.
282282 (2) "Interest in real property" includes any present
283283 or future right of possession, title, ownership, or use of real
284284 property, but does not include a leasehold interest.
285285 (3) "Real estate" means real property, both commercial
286286 and residential, and includes improvements and interests in real
287287 property.
288288 Sec. 442.122. FEE IMPOSED. (a) A county may impose a real
289289 estate transfer fee authorized by this subchapter if:
290290 (1) the commissioners court develops a proposal for
291291 the imposition of the fee that specifies:
292292 (A) the amount of the fee to be imposed, either as
293293 a set amount for a transfer of real estate or as a rate to be
294294 multiplied by the total consideration given for the transfer;
295295 (B) any transfers of real estate that will be
296296 excluded from the fee and any exemptions, including a homestead
297297 exemption, that will be allowed;
298298 (C) subject to the requirements of this
299299 subchapter, procedures for the administration of the fee; and
300300 (D) provisions for the enforcement of the fee,
301301 including any penalty to be imposed if the fee is not paid as
302302 required by Section 442.124; and
303303 (2) the fee is imposed under Section 442.002(1) or
304304 (2), as applicable.
305305 (b) The fee authorized by this subchapter is imposed on the
306306 voluntary transfer for consideration of real estate located in the
307307 county.
308308 Sec. 442.123. JOINT AFFIDAVIT. (a) Each party to a
309309 transfer of real estate shall execute an affidavit, executed by
310310 each other party to the transfer, stating the names of the parties,
311311 a description of the property transferred, a description of the
312312 total consideration for the transfer, and a statement of an amount
313313 that is equal to or exceeds the total present value of that
314314 consideration.
315315 (b) If any portion of the consideration for the transfer of
316316 real estate consists of other real estate, the affidavit must
317317 contain a valuation of each piece of real estate involved in the
318318 transaction.
319319 Sec. 442.124. WHEN FEE DUE; PAYMENT. (a) A fee authorized
320320 by this subchapter must be paid not later than the 30th day after
321321 the date the transfer occurs.
322322 (b) The fee must be paid to the county clerk of the county in
323323 which the real estate is located, subject to Subsection (c).
324324 (c) If real estate is located in more than one county, the
325325 imposition of a fee for the transfer of that real estate is governed
326326 by orders adopted by the commissioners court of the county in which
327327 the majority of the real estate is located. If a fee is imposed in
328328 that county, the fee must be paid to the county clerk of that
329329 county.
330330 (d) A county clerk may not accept for recording a deed, a
331331 deed of trust, or any other written instrument showing or
332332 evidencing a transfer of real estate unless the person offering the
333333 instrument for filing submits the joint affidavit required by
334334 Section 442.183 and pays the amount of the fee shown to be due on the
335335 transfer of the real estate, subject to Subsection (c).
336336 (e) A joint affidavit submitted under Subsection (d) is for
337337 the confidential use of the county. The affidavit may not be shown,
338338 or the contents revealed, to any person other than a party to the
339339 transfer.
340340 Sec. 442.125. PARTIES LIABLE FOR FEE. Each party to an
341341 agreement for the transfer of real estate and each party to a
342342 conveyance, including a grantor, purchaser, seller, mortgagor,
343343 mortgagee, trustee, or other party, is jointly and severally liable
344344 for the payment of the fee authorized by this subchapter.
345345 Sec. 442.126. RECEIPT. (a) At the time the fee authorized
346346 by this subchapter is paid, the county clerk to whom the fee is paid
347347 shall issue a receipt showing the amount of the fee paid, a
348348 description of the real estate transferred, the date of the
349349 transfer, and the date of the fee payment.
350350 (b) If the transfer is fully excluded or exempted as
351351 provided by the commissioners court in the proposal adopted under
352352 Section 442.122, the county clerk shall issue a certificate showing
353353 the exclusion or exemption and stating that no fee is due on the
354354 transfer.
355355 (c) A receipt or a certificate issued under this section may
356356 be filed in the deed records of any county with or as a part of a
357357 deed or other instrument recorded.
358358 [Sections 442.127-442.150 reserved for expansion]
359359 SUBCHAPTER F. ADDITIONAL VEHICLE REGISTRATION FEE
360360 Sec. 442.151. OPTIONAL COUNTY FEE FOR TRANSPORTATION
361361 PROJECTS. A county may impose an additional fee, not to exceed $10,
362362 for registering a vehicle in the county.
363363 Sec. 442.152. EXEMPTION. A vehicle that may be registered
364364 under Chapter 502 or 504 without payment of a registration fee may
365365 be registered in a county imposing a fee authorized by this
366366 subchapter without payment of the additional fee.
367367 Sec. 442.153. EFFECTIVE DATE. A fee authorized by this
368368 subchapter may take effect only on January 1 of a year. The county
369369 must notify the department not later than September 1 of the year
370370 preceding the year in which the fee takes effect.
371371 Sec. 442.154. ABOLITION OF FEE. A fee authorized by this
372372 subchapter may be abolished under Section 442.004. The abolition
373373 may take effect only on January 1 of a year. A county must notify
374374 the department not later than September 1 of the year preceding the
375375 year in which the abolition takes effect.
376376 Sec. 442.155. COLLECTION OF FEE. The county
377377 assessor-collector of a county imposing a fee authorized by this
378378 subchapter shall collect the fee for a vehicle when other fees
379379 imposed under Chapter 502 or 504 are collected.
380380 Sec. 442.156. VEHICLES REGISTERED DIRECTLY WITH
381381 DEPARTMENT. The department shall collect the additional fee on a
382382 vehicle that is owned by a resident of a county imposing a fee
383383 authorized by this subchapter and that, under Chapter 502 or 504,
384384 must be registered directly with the department. The department
385385 shall send all fees collected for a county under this section to the
386386 county for deposit as provided by Section 442.005.
387387 Sec. 442.157. DEPARTMENT RULES. The department shall adopt
388388 rules and develop forms necessary to administer registration by
389389 mail for a vehicle being registered in a county imposing a fee
390390 authorized by this subchapter or a vehicle that is owned by a
391391 resident of such a county.
392392 [Sections 442.158-442.180 reserved for expansion]
393393 SUBCHAPTER G. PASSENGER MOTOR VEHICLE SALES FEE
394394 Sec. 442.181. DEFINITIONS. In this subchapter:
395395 (1) "Motor vehicle" and "retail sale" have the
396396 meanings assigned by Section 152.001, Tax Code.
397397 (2) "Passenger motor vehicle" means a motor vehicle of
398398 a private passenger type, including a passenger van and minivan,
399399 primarily intended for private use.
400400 (3) "Total consideration" has the meaning assigned by
401401 Section 152.002, Tax Code.
402402 Sec. 442.182. AMOUNT OF FEE. The fee authorized by this
403403 subchapter may be imposed as a set amount for the retail sale of a
404404 passenger motor vehicle.
405405 Sec. 442.183. APPLICABILITY OF MOTOR VEHICLE SALES TAXES.
406406 The fee authorized by this subchapter is in addition to the tax
407407 imposed by Chapter 152, Tax Code, and a tax imposed by any other
408408 law, including Subchapter C.
409409 Sec. 442.184. ADMINISTRATION BY COUNTY. (a) The
410410 commissioners court of a county may provide exemptions to the
411411 imposition of the fee.
412412 (b) A person required to collect the fee authorized by this
413413 subchapter shall report and send the fee to the county as required
414414 by the county.
415415 (c) The county may prescribe monetary penalties, including
416416 interest charges, for failure to keep records required by this
417417 subchapter, to report when required, or to pay the fee when due.
418418 (d) The county may permit a person who is required to
419419 collect the fee authorized by this subchapter to retain a
420420 percentage of the amount collected and required to be reported as
421421 reimbursement to the person for the costs of collecting the fee.
422422 The county may provide that the person may retain the amount only if
423423 the person pays the fee and files reports as required by the county.
424424 (e) The county attorney may bring suit against a person who
425425 violates this subchapter.
426426 [Sections 442.185-442.210 reserved for expansion]
427427 SUBCHAPTER H. MISCELLANEOUS FEES
428428 Sec. 442.211. ROAD IMPACT FEE. A county may impose a fee,
429429 not to exceed $100, to each new resident of the county.
430430 Sec. 442.212. NONRESIDENT COMMUTER FEE. A county may
431431 impose a nonresident commuter fee on nonresidents who commute into
432432 the county.
433433 Sec. 442.213. MILEAGE-BASED ROAD USER FEE. A county may
434434 impose a fee based on the number of miles traveled by a motor
435435 vehicle registered to a resident of the county.
436436 Sec. 442.214. ADDITIONAL INSPECTION FEE. A county may
437437 impose a fee not to exceed $10 to be imposed for each motor vehicle
438438 inspected in the county under Chapter 548.
439439 Sec. 442.215. CONGESTION FEES. (a) A county may designate
440440 certain areas of the county as high congestion areas and charge a
441441 fee to enter those areas during peak traffic times.
442442 (b) If any part of an area to be designated as a high
443443 congestion area under this section is in the boundaries of a
444444 municipality, the county must obtain the consent of the
445445 municipality before designating the area as a high congestion area.
446446 SECTION 4. Section 502.1725, Transportation Code, is
447447 repealed.
448448 SECTION 5. This Act takes effect September 1, 2009.