82R9167 KLA-F
By: Bonnen H.B. No. 2462
A BILL TO BE ENTITLED
AN ACT
relating to motor vehicles used for fire, emergency, or disaster
response purposes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter E, Chapter 152, Tax Code, is amended
by adding Section 152.0875 to read as follows:
Sec. 152.0875. MOTOR VEHICLES USED OR SOLD BY TRAUMA
SERVICE AREA REGIONAL ADVISORY COUNCILS. (a) The taxes imposed by
this chapter do not apply to the purchase, rental, or use of a motor
vehicle that is used by a trauma service area regional advisory
council exclusively for emergency services, including disaster
response services.
(b) The tax that would have been remitted on gross rental
receipts without the exemption provided by this section is
considered to have been remitted for the purpose of calculating the
minimum gross rental receipts tax imposed by Section 152.026.
SECTION 2. Subchapter E, Chapter 502, Transportation Code,
is amended by adding Section 502.2045 to read as follows:
Sec. 502.2045. VEHICLES, TRAILERS, AND SEMITRAILERS USED BY
TRAUMA SERVICE AREA REGIONAL ADVISORY COUNCILS. (a) A vehicle,
trailer, or semitrailer may be registered without payment if the
vehicle, trailer, or semitrailer is:
(1) owned or leased by a trauma service area regional
advisory council; and
(2) used exclusively to provide emergency services,
including disaster response services.
(b) An application for registration under Subsection (a)
must include a statement signed by an officer of the trauma service
area regional advisory council that the vehicle, trailer, or
semitrailer is used exclusively for emergency services, including
disaster response services, by members of the trauma service area
regional advisory council.
(c) The department must approve an application for
registration under this section as provided by Section 502.201.
SECTION 3. The change in law made by this Act does not
affect tax liability accruing before the effective date of this
Act. That liability continues in effect as if this Act had not been
enacted, and the former law is continued in effect for the
collection of taxes due and for civil and criminal enforcement of
the liability for those taxes.
SECTION 4. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2011.