Bill Text: TX HB627 | 2019-2020 | 86th Legislature | Introduced

Texas House Bill 627 (Prior Session Legislation)

Introduced

Bill Title: Relating to the rate of the cigarette tax and the allocation of certain revenue from that tax to the foundation school fund; increasing the rate of a tax.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2019-02-21 - Referred to Ways & Means [HB627 Detail]

Download: Texas-2019-HB627-Introduced.html

	86R4333 SRA-D

	By: Thierry	H.B. No. 627



	A BILL TO BE ENTITLED
	AN ACT
	relating to the rate of the cigarette tax and the allocation of
	certain revenue from that tax to the foundation school fund;
	increasing the rate of a tax.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1. Section 154.021(b), Tax Code, is amended to read
	as follows:
	(b) The tax rates are:
	(1) $82.50 [~~$70.50~~] per thousand on cigarettes
	weighing three pounds or less per thousand; and
	(2) the rate provided by Subdivision (1) plus $2.10
	per thousand on cigarettes weighing more than three pounds per
	thousand.
	SECTION 2. Section 154.6035, Tax Code, is amended to read as
	follows:
	Sec. 154.6035. ALLOCATION OF CERTAIN REVENUE TO PROPERTY
	TAX RELIEF FUND AND FOUNDATION SCHOOL FUND. (a) Notwithstanding
	Section 154.603, all proceeds from the collection of taxes imposed
	by this chapter attributable to the portion of the tax rate in
	excess of $20.50 per thousand on cigarettes, regardless of weight,
	but not exceeding $70.50 per thousand on cigarettes weighing three
	pounds or less per thousand or $72.60 per thousand on cigarettes
	weighing more than three pounds per thousand, shall be deposited to
	the credit of the property tax relief fund under Section 403.109,
	Government Code.
	(b) Notwithstanding Section 154.603, all proceeds from the
	collection of taxes imposed by this chapter attributable to the
	portion of the tax rate in excess of $70.50 per thousand on
	cigarettes weighing three pounds or less per thousand, or
	attributable to the portion of the tax rate in excess of $72.60 per
	thousand on cigarettes weighing more than three pounds per
	thousand, shall be deposited to the credit of the foundation school
	fund.
	SECTION 3. The change in law made by this Act does not
	affect tax liability accruing before the effective date of this
	Act. That liability continues in effect as if this Act had not been
	enacted, and the former law is continued in effect for the
	collection of taxes due and for civil and criminal enforcement of
	the liability for those taxes.
	SECTION 4. This Act takes effect September 1, 2019.