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A BILL TO BE ENTITLED
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AN ACT
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relating to requiring notice of federal and state tax rates for |
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motor fuel sold at retail; providing a civil penalty. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subtitle C, Title 5, Business & Commerce Code, is |
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amended by adding Chapter 111 to read as follows: |
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CHAPTER 111. NOTICE REQUIRED FOR MOTOR FUEL SOLD AT RETAIL |
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Sec. 111.001. NOTICE OF MOTOR FUEL TAX RATES. (a) In this |
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section, "motor fuel" has the meaning assigned by Section 162.001, |
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Tax Code. |
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(b) A person who sells motor fuel at retail shall display on |
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each motor fuel pump at the retail location a notice of the current |
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rates of the federal and state motor fuel taxes. The notice must: |
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(1) display the current rate of each tax, in cents per |
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gallon, for each type of motor fuel; |
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(2) be displayed on each face of the motor fuel pump on |
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which the price of the motor fuel sold from the pump is displayed; |
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and |
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(3) be displayed in a clear, conspicuous, and |
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prominent manner. |
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(c) A person who violates this section is liable to the |
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state for a civil penalty in an amount not to exceed $500 for each |
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calendar month in which a violation occurs. The civil penalty may |
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not be imposed for more than one violation that occurs in a month. |
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The attorney general or the appropriate prosecuting attorney in the |
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county in which the violation occurs may bring an action to recover |
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the civil penalty imposed under this section. |
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SECTION 2. This Act takes effect January 1, 2016. |