Texas 2023 - 88th Regular

Texas House Bill HB2226

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to state and municipal motor fuel taxes; providing civil penalties; creating criminal offenses; requiring occupational licenses; authorizing the imposition of taxes; providing for increases and decreases in the rates of taxes.

Impact

The implications of HB 2226 on state laws are significant. By establishing a framework for municipal motor fuel taxes, it allows local governments to address their fiscal needs through taxation on sales of fuel within their boundaries. This establishes a clear legal pathway for municipalities to impose and manage their own fuel taxes, enhancing local control while ensuring that state revenue collection is not undermined. Furthermore, the bill includes provisions for adjusting tax rates annually based on the consumer price index, aligning local fuel taxes with economic factors and ensuring that the generated revenue remains relevant.

Summary

House Bill 2226 aims to regulate state and municipal motor fuel taxes more decisively by outlining rules for taxation, accountability, and penalties related to motor fuel sales. The bill permits municipalities to impose taxes at a specified rate, contingent on voter approval. Additionally, it creates civil and criminal penalties for non-compliance with motor fuel tax regulations, thereby reinforcing the state's oversight of fuel taxation. The focus on municipal statutes encapsulated within this legislation allows for revenue generation that can be utilized by local governments as they see fit.

Sentiment

Overall sentiment regarding HB 2226 seems to be mixed. Supporters, particularly those aligned with local government interests, view the bill as a positive step towards greater financial autonomy for municipalities. They argue that it empowers local authorities to generate necessary funds without relying heavily on state allocations. Conversely, opponents express concerns that additional local taxation on fuel could become burdensome for consumers, leading to higher prices and contributing to the cost of living. The debate has illuminated the ongoing tension between local funding needs and the potential impact on residents.

Contention

One notable point of contention revolves around the extent of local jurisdiction and the autonomy of municipalities in setting fuel tax rates. Critics argue that empowering local governments to impose their own taxes may pave the way for inconsistency and confusion among consumers and businesses alike. They caution against a potential 'patchwork' of municipal tax regulations which could complicate compliance for operators who sell motor fuel across different jurisdictions. Moreover, the enforcement mechanisms established by the bill for non-compliance could create a climate of fear among smaller vendors who may struggle with the requirements of licensing and documentation.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 162. Motor Fuel Taxes
    • Section: 1025
    • Section: New Section
    • Section: 2025

Companion Bills

No companion bills found.

Similar Bills

TX HB4183

Relating to state and municipal motor fuel taxes; providing civil penalties; creating criminal offenses; requiring occupational licenses; authorizing the imposition of taxes; providing for increases and decreases in the rates of taxes.

TX SB1080

Relating to a county motor fuels tax in certain counties for mobility improvement projects; providing authority to impose the tax, issue bonds, and impose penalties.

TX HB4281

Relating to a county motor fuels tax in certain counties for mobility improvement projects; providing authority to impose the tax, issue bonds, and impose penalties.

TX HB3518

Relating to local funding for mobility improvement and transportation projects; providing authority to impose a tax, issue bonds, and impose penalties.

TX SB2949

Relating to certain regulations involving motor fuels or other hazardous materials, including the transportation of motor fuels and other hazardous materials and restrictions on certain motor fuel depots; creating criminal offenses; authorizing a civil penalty.

TX SB1557

Relating to the administration of gasoline and diesel fuel motor fuels taxes and the fee on the delivery of certain petroleum products.

TX HB2925

Relating to the administration of gasoline and diesel fuel motor fuels taxes and the fee on the delivery of certain petroleum products.

TX HB311

Relating to the exemption of certain transit districts from motor fuel taxes.