| 1 | 1 | | By: Frank H.B. No. 3501 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | A BILL TO BE ENTITLED |
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| 5 | 5 | | AN ACT |
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| 6 | 6 | | relating to limiting the assessment of certain fees and taxes |
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| 7 | 7 | | during declared states of disaster. |
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| 8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 9 | | SECTION 1. Subchapter B, Chapter 418, Government Code, is |
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| 10 | 10 | | amended by adding Section 418.0125 to read as follows: |
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| 11 | 11 | | Sec. 418.0125. LIMIT ON ASSESSMENT OF FEES AND TAXES. (a) |
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| 12 | 12 | | If the governor issues an executive order, proclamation, or |
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| 13 | 13 | | regulation during a declared state of disaster that restricts the |
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| 14 | 14 | | operation of a business or nonprofit entity or a category of |
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| 15 | 15 | | businesses, a business or nonprofit entity whose operation is |
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| 16 | 16 | | restricted by the order, proclamation, or regulation may not be |
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| 17 | 17 | | assessed any tax or fee, including a licensing fee, by this state |
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| 18 | 18 | | during the time the operation of the business or nonprofit entity is |
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| 19 | 19 | | restricted by the order, proclamation, or regulation. |
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| 20 | 20 | | (b) If a business or nonprofit entity paid an annual fee or |
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| 21 | 21 | | other fee in advance to this state for the business's or nonprofit |
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| 22 | 22 | | entity's operations, the business or nonprofit entity is entitled |
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| 23 | 23 | | to a pro rata refund of the fee for the period of time its operations |
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| 24 | 24 | | were restricted by an executive order, proclamation, or regulation |
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| 25 | 25 | | of the governor described by Subsection (a). |
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| 26 | 26 | | (c) A business or nonprofit entity may opt to have the |
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| 27 | 27 | | amount of any refund due under this section credited toward a future |
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| 28 | 28 | | fee requirement. |
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| 29 | 29 | | SECTION 2. Subchapter E, Chapter 418, Government Code, is |
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| 30 | 30 | | amended by adding Section 418.1081 to read as follows: |
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| 31 | 31 | | Sec. 418.1081. LIMIT ON ASSESSMENT OF FEES AND TAXES DURING |
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| 32 | 32 | | DECLARED LOCAL DISASTER. (a) If the presiding officer of the |
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| 33 | 33 | | governing body of a political subdivision issues an order or |
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| 34 | 34 | | proclamation during a declared local state of disaster that |
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| 35 | 35 | | restricts the operation of a business or nonprofit entity or a |
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| 36 | 36 | | category of businesses, a business or nonprofit entity whose |
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| 37 | 37 | | operation is restricted by the order or proclamation may not be |
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| 38 | 38 | | assessed any tax or fee, including a permit fee, by the political |
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| 39 | 39 | | subdivision during the time the operation of the business or |
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| 40 | 40 | | nonprofit entity is restricted by the order or proclamation. |
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| 41 | 41 | | (b) If a business or nonprofit entity paid an annual fee or |
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| 42 | 42 | | other fee in advance to a political subdivision for the business's |
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| 43 | 43 | | or nonprofit entity's operations, the business or nonprofit entity |
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| 44 | 44 | | is entitled to a pro rata refund of the fee for the period of time |
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| 45 | 45 | | its operations were restricted by an order or proclamation of the |
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| 46 | 46 | | political subdivision described by Subsection (a). |
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| 47 | 47 | | (c) A business or nonprofit entity may opt to have the |
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| 48 | 48 | | amount of any refund due under this section credited toward a future |
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| 49 | 49 | | fee requirement. |
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| 50 | 50 | | SECTION 3. This Act takes effect September 1, 2021. |
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