Texas 2017 - 85th Regular

Texas House Bill HB3709 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	85R12051 CBH-D
2	2	By: Sheffield H.B. No. 3709
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to authorizing a county to impose a tax on the sale of
8	8	certain solid materials and substances.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Subtitle C, Title 3, Tax Code, is amended by
11	11	adding Chapter 329 to read as follows:
12	12	CHAPTER 329. COUNTY TAX ON SALE OF CERTAIN SOLID MATERIALS AND
13	13	SUBSTANCES
14	14	SUBCHAPTER A. GENERAL PROVISIONS
15	15	Sec. 329.001. DEFINITIONS. In this chapter:
16	16	(1) "First sale" with respect to taxable material
17	17	means the first transfer of possession in connection with a
18	18	purchase, sale, or any exchange for value of taxable material.
19	19	(2) "Place of business of the seller" means the
20	20	location at which taxable materials are mined.
21	21	(3) "Seller" means a person engaged in the business of
22	22	making sales of taxable materials.
23	23	(4) "Taxable material" means clay, stone, sand,
24	24	gravel, aggregate, limestone, caliche, metalliferous and
25	25	nonmetalliferous ores, and other solid materials or substances of
26	26	commercial value excavated in solid form from natural deposits on
27	27	or in the earth. The term does not include coal or lignite.
28	28	SUBCHAPTER B. IMPOSITION OF TAX
29	29	Sec. 329.051. TAX AUTHORIZED. (a) A county by order may
30	30	impose a tax on the first sale of taxable material. Subsequent
31	31	sales of taxable material are not subject to the tax authorized by
32	32	this chapter.
33	33	(b) A sale of taxable material occurs in the county in which
34	34	the sale is consummated. A sale of taxable material is consummated
35	35	at the place of business of the seller regardless of:
36	36	(1) the place where the seller first receives the
37	37	order for the sale;
38	38	(2) the place from which the seller ships or delivers
39	39	the taxable material; or
40	40	(3) the place where transfer of title or possession
41	41	occurs.
42	42	Sec. 329.052. TAX RATE. (a) The county by order may impose
43	43	the tax authorized by this chapter at any rate not to exceed 15
44	44	cents for each ton or fraction of a ton of taxable material.
45	45	(b) A county by order may change the rate of the tax
46	46	authorized by this chapter to any rate that does not exceed the
47	47	maximum rate prescribed by Subsection (a).
48	48	Sec. 329.053. ABOLITION OF TAX. A county by order may
49	49	abolish a tax authorized by this chapter.
50	50	Sec. 329.054. EFFECTIVE DATE AND ENDING DATE OF TAX. The
51	51	imposition of the tax authorized by this chapter, a change in a tax
52	52	rate, or the abolition of the tax takes effect on the date
53	53	prescribed by the county order imposing the tax, changing the rate,
54	54	or abolishing the tax.
55	55	SUBCHAPTER C. COLLECTION AND ENFORCEMENT OF TAX
56	56	Sec. 329.101. DUTY TO COLLECT. (a) A county by order may
57	57	require the seller of taxable material to collect the tax
58	58	authorized by this chapter for the benefit of the county.
59	59	(b) A seller required to collect the tax shall add the tax to
60	60	the price of the taxable material and the tax is a part of the price
61	61	of the taxable material, a debt owed to the seller of the taxable
62	62	material by the person who purchased the taxable material, and
63	63	recoverable at law in the same manner as the price of the taxable
64	64	material.
65	65	Sec. 329.102. COLLECTION PROCEDURES. (a) A person
66	66	required to collect a tax authorized by this chapter shall report
67	67	and remit the tax to the county as provided by the county imposing
68	68	the tax.
69	69	(b) A county by order may prescribe penalties, including
70	70	interest charges, for failure to keep records required by the
71	71	county, to report when required, or to remit the tax when due. The
72	72	attorney acting for the county may bring suit against a person who
73	73	fails to collect the tax and to remit the tax to the county as
74	74	required.
75	75	(c) A county by order may permit a person who is required to
76	76	collect a tax under this chapter to retain a percentage of the
77	77	amount collected and required to be reported and remitted as
78	78	reimbursement to the person for the costs of collecting the tax.
79	79	The county may provide that the person may retain the amount only if
80	80	the person files reports and remits the tax as required by the
81	81	county.
82	82	SUBCHAPTER D. CLASSIFICATION OF TAX AND USE OF REVENUE
83	83	Sec. 329.151. NOT OCCUPATION TAX. The tax authorized by
84	84	this chapter is not an occupation tax on the person that mines the
85	85	taxable material or on the seller of the taxable material.
86	86	Sec. 329.152. USE OF REVENUE. A county may use revenue from
87	87	the tax authorized by this chapter only to operate, maintain, and
88	88	improve county roads.
89	89	SECTION 2. This Act takes effect immediately if it receives
90	90	a vote of two-thirds of all the members elected to each house, as
91	91	provided by Section 39, Article III, Texas Constitution. If this
92	92	Act does not receive the vote necessary for immediate effect, this
93	93	Act takes effect September 1, 2017.