By: Frank H.B. No. 3501
A BILL TO BE ENTITLED
AN ACT
relating to limiting the assessment of certain fees and taxes
during declared states of disaster.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 418, Government Code, is
amended by adding Section 418.0125 to read as follows:
Sec. 418.0125. LIMIT ON ASSESSMENT OF FEES AND TAXES. (a)
If the governor issues an executive order, proclamation, or
regulation during a declared state of disaster that restricts the
operation of a business or nonprofit entity or a category of
businesses, a business or nonprofit entity whose operation is
restricted by the order, proclamation, or regulation may not be
assessed any tax or fee, including a licensing fee, by this state
during the time the operation of the business or nonprofit entity is
restricted by the order, proclamation, or regulation.
(b) If a business or nonprofit entity paid an annual fee or
other fee in advance to this state for the business's or nonprofit
entity's operations, the business or nonprofit entity is entitled
to a pro rata refund of the fee for the period of time its operations
were restricted by an executive order, proclamation, or regulation
of the governor described by Subsection (a).
(c) A business or nonprofit entity may opt to have the
amount of any refund due under this section credited toward a future
fee requirement.
SECTION 2. Subchapter E, Chapter 418, Government Code, is
amended by adding Section 418.1081 to read as follows:
Sec. 418.1081. LIMIT ON ASSESSMENT OF FEES AND TAXES DURING
DECLARED LOCAL DISASTER. (a) If the presiding officer of the
governing body of a political subdivision issues an order or
proclamation during a declared local state of disaster that
restricts the operation of a business or nonprofit entity or a
category of businesses, a business or nonprofit entity whose
operation is restricted by the order or proclamation may not be
assessed any tax or fee, including a permit fee, by the political
subdivision during the time the operation of the business or
nonprofit entity is restricted by the order or proclamation.
(b) If a business or nonprofit entity paid an annual fee or
other fee in advance to a political subdivision for the business's
or nonprofit entity's operations, the business or nonprofit entity
is entitled to a pro rata refund of the fee for the period of time
its operations were restricted by an order or proclamation of the
political subdivision described by Subsection (a).
(c) A business or nonprofit entity may opt to have the
amount of any refund due under this section credited toward a future
fee requirement.
SECTION 3. This Act takes effect September 1, 2021.