Texas 2009 - 81st Regular

Texas House Bill HB3185 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	81R9799 KLA-D
2	2	By: Jackson H.B. No. 3185
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to increasing the tax rates imposed on cigars to fund
8	8	additional property tax relief.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 155.021(b), Tax Code, is amended to read
11	11	as follows:
12	12	(b) The tax rates are:
13	13	(1) $70.50 per thousand [one cent per 10 or fraction of
14	14	10] on cigars weighing three pounds or less per thousand;
15	15	(2) $7.50 per thousand on cigars that:
16	16	(A) weigh more than three pounds per thousand;
17	17	and
18	18	(B) sell at factory list price, exclusive of any
19	19	trade discount, special discount, or deal, for 3.3 cents or less
20	20	each;
21	21	(3) $11 per thousand on cigars that:
22	22	(A) weigh more than three pounds per thousand;
23	23	(B) sell at factory list price, exclusive of any
24	24	trade discount, special discount, or deal, for more than 3.3 cents
25	25	each; and
26	26	(C) contain no substantial amount of nontobacco
27	27	ingredients; and
28	28	(4) $70.50 [$15] per thousand on cigars that:
29	29	(A) weigh more than three pounds per thousand;
30	30	(B) sell at factory list price, exclusive of any
31	31	trade discount, special discount, or deal, for more than 3.3 cents
32	32	each; and
33	33	(C) contain a substantial amount of nontobacco
34	34	ingredients.
35	35	SECTION 2. Section 155.2415, Tax Code, is amended to read as
36	36	follows:
37	37	Sec. 155.2415. ALLOCATION OF CERTAIN REVENUE TO PROPERTY
38	38	TAX RELIEF FUND. Notwithstanding Section 155.241, the following
39	39	shall be deposited to the credit of the property tax relief fund
40	40	under Section 403.109, Government Code:
41	41	(1) the amount of the proceeds from the collection of
42	42	taxes imposed by Section 155.021 on cigars weighing three pounds or
43	43	less per thousand that exceeds the amount of the proceeds from those
44	44	taxes that would be collected if the taxes were imposed under
45	45	Section 155.021(b)(1) at a tax rate of one cent per 10 or fraction
46	46	of 10;
47	47	(2) the amount of the proceeds from the collection of
48	48	taxes imposed by Section 155.021 on cigars described by Section
49	49	155.021(b)(4) that exceeds the amount of the proceeds from those
50	50	taxes that would be collected if the taxes were imposed under
51	51	Section 155.021(b)(4) at a tax rate of $15 per thousand; and
52	52	(3) all proceeds from the collection of taxes imposed
53	53	by Section 155.0211 attributable to the portion of the tax rate in
54	54	excess of 35.213 percent of the manufacturer's list price,
55	55	exclusive of any trade discount, special discount, or deal[, shall
56	56	be deposited to the credit of the property tax relief fund under
57	57	Section 403.109, Government Code].
58	58	SECTION 3. The change in law made by this Act does not
59	59	affect tax liability accruing before the effective date of this
60	60	Act. That liability continues in effect as if this Act had not been
61	61	enacted, and the former law is continued in effect for the
62	62	collection of taxes due and for civil and criminal enforcement of
63	63	the liability for those taxes.
64	64	SECTION 4. This Act takes effect September 1, 2009.