| 1 | 1 | | 81R12135 JD-F |
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| 2 | 2 | | By: Patrick, Dan S.B. No. 2149 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the reporting of certain inventories for ad valorem tax |
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| 8 | 8 | | purposes; providing penalties. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 23.121(k), Tax Code, is amended to read |
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| 11 | 11 | | as follows: |
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| 12 | 12 | | (k) In addition to other penalties provided by law, a dealer |
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| 13 | 13 | | who fails to file or fails to timely file a declaration required by |
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| 14 | 14 | | this section shall forfeit a penalty. A tax lien attaches to the |
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| 15 | 15 | | dealer's business personal property to secure payment of the |
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| 16 | 16 | | penalty. The appropriate district attorney, criminal district |
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| 17 | 17 | | attorney, county attorney, chief appraiser, or person designated by |
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| 18 | 18 | | the chief appraiser shall collect the penalty established by this |
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| 19 | 19 | | section in the name of the chief appraiser. Venue of an action |
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| 20 | 20 | | brought under this subsection is in the county in which the |
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| 21 | 21 | | violation occurred or in the county in which the owner maintains the |
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| 22 | 22 | | owner's [his] principal place of business or residence. A penalty |
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| 23 | 23 | | forfeited under this subsection is $1,000 for each month or part of |
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| 24 | 24 | | a month in which a declaration is not filed or timely filed after it |
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| 25 | 25 | | is due. |
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| 26 | 26 | | SECTION 2. Sections 23.122(b), (e), (f), and (n), Tax Code, |
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| 27 | 27 | | are amended to read as follows: |
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| 28 | 28 | | (b) Except for a vehicle sold to a dealer, a vehicle |
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| 29 | 29 | | included in a fleet transaction, or a vehicle that is the subject of |
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| 30 | 30 | | a subsequent sale, an owner or a person who has agreed by contract |
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| 31 | 31 | | to pay the owner's current year property taxes levied against the |
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| 32 | 32 | | owner's motor vehicle inventory shall assign a unit property tax to |
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| 33 | 33 | | each motor vehicle sold from a dealer's motor vehicle inventory. |
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| 34 | 34 | | The unit property tax of each motor vehicle is determined by |
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| 35 | 35 | | multiplying the sales price of the motor vehicle by the unit |
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| 36 | 36 | | property tax factor. On or before the 10th day of each month the |
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| 37 | 37 | | owner shall, together with the statement filed by the owner as |
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| 38 | 38 | | required [provided] by this section, deposit with the collector a |
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| 39 | 39 | | sum equal to the total of unit property tax assigned to all motor |
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| 40 | 40 | | vehicles sold from the dealer's motor vehicle inventory in the |
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| 41 | 41 | | prior month to which a unit property tax was assigned. The money |
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| 42 | 42 | | shall be deposited by the collector in or otherwise credited by the |
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| 43 | 43 | | collector to the owner's escrow account for prepayment of property |
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| 44 | 44 | | taxes as provided by this section. An escrow account required by |
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| 45 | 45 | | this section is used to pay property taxes levied against the |
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| 46 | 46 | | dealer's motor vehicle inventory, and the owner shall fund the |
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| 47 | 47 | | escrow account as provided by this subsection. |
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| 48 | 48 | | (e) The comptroller shall promulgate a form entitled a |
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| 49 | 49 | | Dealer's Motor Vehicle Inventory Tax Statement. Each month, a [A] |
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| 50 | 50 | | dealer shall complete the form regardless of whether a [with |
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| 51 | 51 | | respect to each] motor vehicle is sold. A dealer may use no other |
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| 52 | 52 | | form for that purpose. The statement may include the information |
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| 53 | 53 | | the comptroller deems appropriate but shall include at least the |
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| 54 | 54 | | following: |
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| 55 | 55 | | (1) a description of each [the] motor vehicle sold; |
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| 56 | 56 | | (2) the sales price of the motor vehicle; |
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| 57 | 57 | | (3) the unit property tax of the motor vehicle if any; |
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| 58 | 58 | | and |
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| 59 | 59 | | (4) the reason no unit property tax is assigned if no |
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| 60 | 60 | | unit property tax is assigned. |
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| 61 | 61 | | (f) On or before the 10th day of each month a dealer shall |
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| 62 | 62 | | file with the collector the statement covering the sale of each |
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| 63 | 63 | | motor vehicle sold by the dealer in the prior month. On or before |
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| 64 | 64 | | the 10th day of a month following a month in which a dealer does not |
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| 65 | 65 | | sell a motor vehicle, the dealer must file the statement with the |
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| 66 | 66 | | collector and indicate that no sales were made in the prior month. |
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| 67 | 67 | | A dealer shall file a copy of the statement with the chief appraiser |
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| 68 | 68 | | and retain documentation relating to the disposition of each motor |
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| 69 | 69 | | vehicle sold. A chief appraiser or collector may examine documents |
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| 70 | 70 | | held by a dealer as required by this subsection in the same manner, |
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| 71 | 71 | | and subject to the same provisions, as are set forth in Section |
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| 72 | 72 | | 23.121(g) [of this code]. |
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| 73 | 73 | | (n) In addition to other penalties provided by law, a dealer |
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| 74 | 74 | | who fails to file or fails to timely file a statement as required by |
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| 75 | 75 | | this section shall forfeit a penalty. A tax lien attaches to the |
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| 76 | 76 | | dealer's business personal property to secure payment of the |
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| 77 | 77 | | penalty. The appropriate district attorney, criminal district |
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| 78 | 78 | | attorney, county attorney, collector, or person designated by the |
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| 79 | 79 | | collector shall collect the penalty established by this section in |
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| 80 | 80 | | the name of the collector. Venue of an action brought under this |
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| 81 | 81 | | subsection is in the county in which the violation occurred or in |
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| 82 | 82 | | the county in which the owner maintains the owner's [his] principal |
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| 83 | 83 | | place of business or residence. A penalty forfeited under this |
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| 84 | 84 | | subsection is $500 for each month or part of a month in which a |
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| 85 | 85 | | statement is not filed or timely filed after it is due. |
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| 86 | 86 | | SECTION 3. Section 23.124(k), Tax Code, is amended to read |
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| 87 | 87 | | as follows: |
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| 88 | 88 | | (k) In addition to other penalties provided by law, a dealer |
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| 89 | 89 | | who fails to file or fails to timely file a declaration required by |
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| 90 | 90 | | this section shall forfeit a penalty. A tax lien attaches to the |
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| 91 | 91 | | dealer's business personal property to secure payment of the |
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| 92 | 92 | | penalty. The appropriate district attorney, criminal district |
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| 93 | 93 | | attorney, or county attorney shall collect the penalty established |
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| 94 | 94 | | by this section in the name of the chief appraiser or collector. |
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| 95 | 95 | | Venue of an action brought under this subsection is in the county in |
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| 96 | 96 | | which the violation occurred or in the county in which the owner |
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| 97 | 97 | | maintains the owner's [his] principal place of business or |
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| 98 | 98 | | residence. A penalty forfeited under this subsection is $1,000 for |
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| 99 | 99 | | each month or part of a month in which a declaration is not filed or |
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| 100 | 100 | | timely filed after it is due. |
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| 101 | 101 | | SECTION 4. Section 23.1241(j), Tax Code, is amended to read |
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| 102 | 102 | | as follows: |
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| 103 | 103 | | (j) In addition to other penalties provided by law, a dealer |
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| 104 | 104 | | who fails to file or fails to timely file a declaration required by |
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| 105 | 105 | | Subsection (f) shall forfeit a penalty. A tax lien attaches to the |
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| 106 | 106 | | dealer's business personal property to secure payment of the |
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| 107 | 107 | | penalty. The appropriate district attorney, criminal district |
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| 108 | 108 | | attorney, or county attorney shall collect the penalty established |
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| 109 | 109 | | by this section in the name of the chief appraiser or collector. |
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| 110 | 110 | | Venue of an action brought under this subsection is in the county in |
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| 111 | 111 | | which the violation occurred or in the county in which the owner |
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| 112 | 112 | | maintains the owner's principal place of business or residence. A |
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| 113 | 113 | | penalty forfeited under this subsection is $1,000 for each month or |
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| 114 | 114 | | part of a month in which a declaration is not filed or timely filed |
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| 115 | 115 | | after it is due. |
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| 116 | 116 | | SECTION 5. Sections 23.1242(b), (e), (f), and (m), Tax |
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| 117 | 117 | | Code, are amended to read as follows: |
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| 118 | 118 | | (b) Except for an item of heavy equipment sold to a dealer, |
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| 119 | 119 | | an item of heavy equipment included in a fleet transaction, or an |
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| 120 | 120 | | item of heavy equipment that is the subject of a subsequent sale, an |
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| 121 | 121 | | owner or a person who has agreed by contract to pay the owner's |
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| 122 | 122 | | current year property taxes levied against the owner's heavy |
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| 123 | 123 | | equipment inventory shall assign a unit property tax to each item of |
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| 124 | 124 | | heavy equipment sold from a dealer's heavy equipment inventory. |
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| 125 | 125 | | The unit property tax of each item of heavy equipment is determined |
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| 126 | 126 | | by multiplying the sales price of the item by the unit property tax |
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| 127 | 127 | | factor. On or before the 10th day of each month the owner shall, |
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| 128 | 128 | | together with the statement filed by the owner as required |
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| 129 | 129 | | [provided] by this section, deposit with the collector an amount |
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| 130 | 130 | | equal to the total of unit property tax assigned to all items of |
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| 131 | 131 | | heavy equipment sold from the dealer's heavy equipment inventory in |
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| 132 | 132 | | the preceding month to which a unit property tax was assigned. The |
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| 133 | 133 | | money shall be deposited by the collector to the credit of the |
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| 134 | 134 | | owner's escrow account for prepayment of property taxes as provided |
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| 135 | 135 | | by this section. An escrow account required by this section is used |
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| 136 | 136 | | to pay property taxes levied against the dealer's heavy equipment |
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| 137 | 137 | | inventory, and the owner shall fund the escrow account as provided |
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| 138 | 138 | | by this subsection. |
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| 139 | 139 | | (e) The comptroller by rule shall adopt a dealer's heavy |
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| 140 | 140 | | equipment inventory tax statement form. Each month, a [A] dealer |
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| 141 | 141 | | shall complete the form regardless of whether an [with respect to |
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| 142 | 142 | | each] item of heavy equipment is sold. A dealer may use no other |
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| 143 | 143 | | form for that purpose. The statement may include the information |
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| 144 | 144 | | the comptroller considers appropriate but shall include at least |
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| 145 | 145 | | the following: |
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| 146 | 146 | | (1) a description of each [the] item of heavy |
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| 147 | 147 | | equipment sold, including any unique identification or serial |
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| 148 | 148 | | number affixed to the item by the manufacturer; |
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| 149 | 149 | | (2) the sales price of the item of heavy equipment; |
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| 150 | 150 | | (3) the unit property tax of the item of heavy |
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| 151 | 151 | | equipment, if any; and |
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| 152 | 152 | | (4) the reason no unit property tax is assigned if no |
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| 153 | 153 | | unit property tax is assigned. |
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| 154 | 154 | | (f) On or before the 10th day of each month, a dealer shall |
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| 155 | 155 | | file with the collector the statement covering the sale of each item |
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| 156 | 156 | | of heavy equipment sold by the dealer in the preceding month. On or |
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| 157 | 157 | | before the 10th day of a month following a month in which a dealer |
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| 158 | 158 | | does not sell an item of heavy equipment, the dealer must file the |
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| 159 | 159 | | statement with the collector and indicate that no sales were made in |
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| 160 | 160 | | the prior month. A dealer shall file a copy of the statement with |
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| 161 | 161 | | the chief appraiser and retain documentation relating to the |
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| 162 | 162 | | disposition of each item of heavy equipment sold. A chief appraiser |
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| 163 | 163 | | or collector may examine documents held by a dealer as provided by |
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| 164 | 164 | | this subsection in the same manner, and subject to the same |
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| 165 | 165 | | conditions, as provided by Section 23.1241(g). |
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| 166 | 166 | | (m) In addition to other penalties provided by law, a dealer |
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| 167 | 167 | | who fails to file or fails to timely file a statement as required by |
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| 168 | 168 | | this section shall forfeit a penalty. A tax lien attaches to the |
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| 169 | 169 | | owner's business personal property to secure payment of the |
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| 170 | 170 | | penalty. The appropriate district attorney, criminal district |
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| 171 | 171 | | attorney, or county attorney shall collect the penalty established |
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| 172 | 172 | | by this section in the name of the chief appraiser or collector. |
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| 173 | 173 | | Venue of an action brought under this subsection is in the county in |
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| 174 | 174 | | which the violation occurred or in the county in which the owner |
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| 175 | 175 | | maintains the owner's principal place of business or residence. A |
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| 176 | 176 | | penalty forfeited under this subsection is $500 for each month or |
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| 177 | 177 | | part of a month in which a statement is not filed or timely filed |
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| 178 | 178 | | after it is due. |
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| 179 | 179 | | SECTION 6. Sections 23.125(b), (e), (f), and (n), Tax Code, |
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| 180 | 180 | | are amended to read as follows: |
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| 181 | 181 | | (b) Except for a vessel or outboard motor sold to a dealer, a |
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| 182 | 182 | | vessel or outboard motor included in a fleet transaction, or a |
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| 183 | 183 | | vessel or outboard motor that is the subject of a subsequent sale, |
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| 184 | 184 | | an owner or a person who has agreed by contract to pay the owner's |
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| 185 | 185 | | current year property taxes levied against the owner's vessel and |
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| 186 | 186 | | outboard motor inventory shall assign a unit property tax to each |
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| 187 | 187 | | vessel and outboard motor sold from a dealer's vessel and outboard |
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| 188 | 188 | | motor inventory. The unit property tax of each vessel or outboard |
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| 189 | 189 | | motor is determined by multiplying the sales price of the vessel or |
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| 190 | 190 | | outboard motor by the unit property tax factor. On or before the |
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| 191 | 191 | | 10th day of each month the owner shall, together with the statement |
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| 192 | 192 | | filed by the owner as required [provided] by this section, deposit |
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| 193 | 193 | | with the collector a sum equal to the total of unit property tax |
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| 194 | 194 | | assigned to all vessels and outboard motors sold from the dealer's |
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| 195 | 195 | | vessel and outboard motor inventory in the prior month to which a |
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| 196 | 196 | | unit property tax was assigned. The money shall be deposited by the |
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| 197 | 197 | | collector in or otherwise credited by the collector to the owner's |
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| 198 | 198 | | escrow account for prepayment of property taxes as provided by this |
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| 199 | 199 | | section. An escrow account required by this section is used to pay |
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| 200 | 200 | | property taxes levied against the dealer's vessel and outboard |
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| 201 | 201 | | motor inventory, and the owner shall fund the escrow account as |
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| 202 | 202 | | provided by this subsection. |
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| 203 | 203 | | (e) The comptroller shall promulgate a form entitled |
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| 204 | 204 | | "Dealer's Vessel and Outboard Motor Inventory Tax Statement." Each |
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| 205 | 205 | | month, a [A] dealer shall complete the form regardless of whether a |
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| 206 | 206 | | [with respect to each] vessel and outboard motor is sold. A dealer |
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| 207 | 207 | | may use no other form for that purpose. The statement may include |
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| 208 | 208 | | the information the comptroller deems appropriate but shall include |
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| 209 | 209 | | at least the following: |
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| 210 | 210 | | (1) a description of each [the] vessel or outboard |
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| 211 | 211 | | motor sold; |
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| 212 | 212 | | (2) the sales price of the vessel or outboard motor; |
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| 213 | 213 | | (3) the unit property tax of the vessel or outboard |
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| 214 | 214 | | motor, if any; and |
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| 215 | 215 | | (4) the reason no unit property tax is assigned if no |
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| 216 | 216 | | unit property tax is assigned. |
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| 217 | 217 | | (f) On or before the 10th day of each month a dealer shall |
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| 218 | 218 | | file with the collector the statement covering the sale of each |
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| 219 | 219 | | vessel or outboard motor sold by the dealer in the prior month. On |
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| 220 | 220 | | or before the 10th day of a month following a month in which a dealer |
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| 221 | 221 | | does not sell a vessel or outboard motor, the dealer must file the |
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| 222 | 222 | | statement with the collector and indicate that no sales were made in |
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| 223 | 223 | | the prior month. A dealer shall file a copy of the statement with |
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| 224 | 224 | | the chief appraiser and retain documentation relating to the |
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| 225 | 225 | | disposition of each vessel and outboard motor sold. A chief |
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| 226 | 226 | | appraiser or collector may examine documents held by a dealer as |
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| 227 | 227 | | provided by this subsection in the same manner, and subject to the |
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| 228 | 228 | | same provisions, as are set forth in Section 23.124(g) [of this |
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| 229 | 229 | | code]. |
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| 230 | 230 | | (n) In addition to other penalties provided by law, a dealer |
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| 231 | 231 | | who fails to file or fails to timely file a statement as required by |
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| 232 | 232 | | this section shall forfeit a penalty. A tax lien attaches to the |
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| 233 | 233 | | owner's business personal property to secure payment of the |
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| 234 | 234 | | penalty. The appropriate district attorney, criminal district |
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| 235 | 235 | | attorney, or county attorney shall collect the penalty established |
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| 236 | 236 | | by this section in the name of the chief appraiser or collector. |
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| 237 | 237 | | Venue of an action brought under this subsection is in the county in |
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| 238 | 238 | | which the violation occurred or in the county in which the owner |
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| 239 | 239 | | maintains the owner's [his] principal place of business or |
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| 240 | 240 | | residence. A penalty forfeited under this subsection is $500 for |
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| 241 | 241 | | each month or part of a month in which a statement is not filed or |
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| 242 | 242 | | timely filed after it is due. |
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| 243 | 243 | | SECTION 7. Section 23.127(k), Tax Code, is amended to read |
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| 244 | 244 | | as follows: |
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| 245 | 245 | | (k) In addition to other penalties provided by law, a |
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| 246 | 246 | | retailer who fails to file or fails to timely file a declaration |
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| 247 | 247 | | required by Subsection (f) is liable for a penalty in the amount of |
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| 248 | 248 | | $1,000 for each month or part of a month in which a declaration is |
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| 249 | 249 | | not filed or timely filed after it is due. A lien attaches to the |
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| 250 | 250 | | retailer's business personal property to secure payment of the |
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| 251 | 251 | | penalty. The appropriate district attorney, criminal district |
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| 252 | 252 | | attorney, county attorney, chief appraiser, or person designated by |
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| 253 | 253 | | the chief appraiser shall collect the penalty established by this |
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| 254 | 254 | | section in the name of the chief appraiser. Venue of an action |
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| 255 | 255 | | brought under this subsection is in the county in which the |
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| 256 | 256 | | violation occurred or in the county in which the retailer maintains |
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| 257 | 257 | | the retailer's principal place of business or residence. |
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| 258 | 258 | | SECTION 8. Sections 23.128(b), (e), (f), and (m), Tax Code, |
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| 259 | 259 | | are amended to read as follows: |
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| 260 | 260 | | (b) Except for a unit of manufactured housing sold to a |
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| 261 | 261 | | retailer or a unit of manufactured housing that is the subject of a |
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| 262 | 262 | | subsequent sale, a retailer or a person who has agreed by contract |
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| 263 | 263 | | to pay the retailer's current year property taxes imposed on the |
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| 264 | 264 | | retailer's manufactured housing inventory shall assign a unit |
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| 265 | 265 | | property tax to each unit of manufactured housing sold from a retail |
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| 266 | 266 | | manufactured housing inventory. The unit property tax of each unit |
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| 267 | 267 | | of manufactured housing is determined by multiplying the sales |
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| 268 | 268 | | price of the unit by the unit property tax factor. On or before the |
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| 269 | 269 | | 10th day of each month the retailer shall, together with the |
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| 270 | 270 | | statement filed by the retailer as required [provided] by this |
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| 271 | 271 | | section, deposit with the collector an amount equal to the total of |
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| 272 | 272 | | the unit property tax assigned to all units of manufactured housing |
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| 273 | 273 | | sold from the retail manufactured housing inventory in the |
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| 274 | 274 | | preceding month to which a unit property tax was assigned. The |
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| 275 | 275 | | collector shall deposit the money to the credit of the retailer's |
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| 276 | 276 | | escrow account for prepayment of property taxes as provided by this |
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| 277 | 277 | | section. An escrow account required by this section is used to pay |
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| 278 | 278 | | property taxes imposed on the retail manufactured housing |
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| 279 | 279 | | inventory, and the retailer shall fund the escrow account as |
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| 280 | 280 | | provided by this subsection. |
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| 281 | 281 | | (e) The comptroller by rule shall adopt a form entitled |
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| 282 | 282 | | "Retail Manufactured Housing Inventory Tax Statement." Each month, |
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| 283 | 283 | | a [A] retailer shall complete the form regardless of whether a [with |
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| 284 | 284 | | respect to each] unit of manufactured housing is sold. A retailer |
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| 285 | 285 | | may not use another form for that purpose. The statement shall |
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| 286 | 286 | | include: |
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| 287 | 287 | | (1) a description of the unit of manufactured housing |
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| 288 | 288 | | sold, including any unique identification or serial number affixed |
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| 289 | 289 | | to each [the] unit by the manufacturer; |
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| 290 | 290 | | (2) the sales price of the unit of manufactured |
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| 291 | 291 | | housing; |
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| 292 | 292 | | (3) any unit property tax of the unit of manufactured |
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| 293 | 293 | | housing; |
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| 294 | 294 | | (4) the reason a unit property tax is not assigned if |
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| 295 | 295 | | that is the case; and |
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| 296 | 296 | | (5) any other information the comptroller considers |
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| 297 | 297 | | appropriate. |
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| 298 | 298 | | (f) On or before the 10th day of each month, a retailer shall |
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| 299 | 299 | | file with the collector the statement covering the sale of each unit |
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| 300 | 300 | | of manufactured housing sold by the retailer in the preceding |
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| 301 | 301 | | month. On or before the 10th day of a month following a month in |
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| 302 | 302 | | which a dealer does not sell a unit of manufactured housing, the |
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| 303 | 303 | | dealer must file the statement with the collector and indicate that |
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| 304 | 304 | | no sales were made in the prior month. A retailer shall file a copy |
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| 305 | 305 | | of the statement with the chief appraiser and retain documentation |
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| 306 | 306 | | relating to the disposition of each unit of manufactured housing |
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| 307 | 307 | | sold. A chief appraiser or collector may examine documents held by |
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| 308 | 308 | | a retailer as required by this subsection in the same manner, and |
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| 309 | 309 | | subject to the same conditions, as in Section 23.127(g). |
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| 310 | 310 | | (m) In addition to other penalties provided by law, a |
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| 311 | 311 | | retailer who fails to file or fails to timely file a statement as |
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| 312 | 312 | | required by this section is liable for a penalty in the amount of |
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| 313 | 313 | | $500 for each month or part of a month in which a statement is not |
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| 314 | 314 | | filed after it is due. A tax lien attaches to the retailer's |
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| 315 | 315 | | business personal property to secure payment of the penalty. The |
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| 316 | 316 | | appropriate district attorney, criminal district attorney, county |
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| 317 | 317 | | attorney, collector, or person designated by the collector shall |
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| 318 | 318 | | collect the penalty established by this section in the name of the |
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| 319 | 319 | | collector. Venue of an action brought under this subsection is in |
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| 320 | 320 | | the county in which the violation occurred or in the county in which |
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| 321 | 321 | | the retailer maintains the retailer's principal place of business |
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| 322 | 322 | | or residence. |
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| 323 | 323 | | SECTION 9. This Act takes effect September 1, 2009. |
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