Texas 2011 - 82nd Regular

Texas House Bill HB11 Compare Versions

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1	1	By: Cook, et al. (Senate Sponsor - Eltife) H.B. No. 11
2	2	(In the Senate - Received from the House April 11, 2011;
3	3	April 20, 2011, read first time and referred to Committee on
4	4	Administration; May 5, 2011, reported favorably by the following
5	5	vote: Yeas 4, Nays 0; May 5, 2011, sent to printer.)
6	6
7	7
8	8	A BILL TO BE ENTITLED
9	9	AN ACT
10	10	relating to reports filed with the comptroller regarding certain
11	11	alcoholic beverage sales; providing a penalty.
12	12	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
13	13	SECTION 1. Section 111.006, Tax Code, is amended by adding
14	14	Subsections (h) and (i) to read as follows:
15	15	(h) The comptroller shall disclose information to a person
16	16	regarding net sales by quantity, brand, and size that is submitted
17	17	in a report required under Section 151.462 if:
18	18	(1) the person requesting the information holds a
19	19	permit or license under Chapter 19, 20, 21, 37, 64, 65, or 66,
20	20	Alcoholic Beverage Code; and
21	21	(2) the request relates only to information regarding
22	22	the sale of a product distributed by the person making the request.
23	23	(i) A disclosure made under Subsection (h) is not considered
24	24	a disclosure of competitively sensitive, proprietary, or
25	25	confidential information.
26	26	SECTION 2. Chapter 151, Tax Code, is amended by adding
27	27	Subchapter I-1, and a heading is added to that subchapter to read as
28	28	follows:
29	29	SUBCHAPTER I-1. REPORTS BY PERSONS INVOLVED IN THE MANUFACTURE AND
30	30	DISTRIBUTION OF ALCOHOLIC BEVERAGES
31	31	SECTION 3. Subchapter I-1, Chapter 151, Tax Code, as added
32	32	by this Act, is amended by adding Sections 151.462, 151.463,
33	33	151.464, 151.465, 151.466, 151.467, 151.468, 151.469, 151.470, and
34	34	151.471, and Section 151.433, Tax Code, is transferred to
35	35	Subchapter I-1, Chapter 151, Tax Code, redesignated as Section
36	36	151.461, Tax Code, and amended to read as follows:
37	37	Sec. 151.461 [151.433]. DEFINITIONS. [REPORTS BY
38	38	WHOLESALERS AND DISTRIBUTORS OF BEER, WINE, AND MALT LIQUOR.
39	39	(a)] In this subchapter [section]:
40	40	(1) "Brewer" means a person required to hold a brewer's
41	41	permit under Chapter 12, Alcoholic Beverage Code.
42	42	(2) "Distributor" means a person required to hold:
43	43	(A) a general distributor's license under
44	44	Chapter 64, Alcoholic Beverage Code;
45	45	(B) a local distributor's license under Chapter
46	46	65, Alcoholic Beverage Code; or
47	47	(C) a branch distributor's license under Chapter
48	48	66, Alcoholic Beverage Code.
49	49	(3) "Manufacturer" means a person required to hold a
50	50	manufacturer's license under Chapter 62, Alcoholic Beverage Code.
51	51	(4) "Package store local distributor" means a person
52	52	required to hold:
53	53	(A) a package store permit under Chapter 22,
54	54	Alcoholic Beverage Code; and
55	55	(B) a local distributor's permit under Chapter
56	56	23, [a general, local, or branch distributor's license under the]
57	57	Alcoholic Beverage Code.
58	58	(5) [(2)] "Retailer" means a person required to hold
59	59	[the following]:
60	60	(A) a wine and beer retailer's permit under
61	61	Chapter 25, Alcoholic Beverage Code;
62	62	(B) a wine and beer retailer's off-premise permit
63	63	under Chapter 26, Alcoholic Beverage Code;
64	64	(C) a temporary wine and beer retailer's permit
65	65	or special three-day wine and beer permit under Chapter 27,
66	66	Alcoholic Beverage Code;
67	67	(D) a mixed beverage permit under Chapter 28,
68	68	Alcoholic Beverage Code;
69	69	(E) a daily temporary mixed beverage permit under
70	70	Chapter 30, Alcoholic Beverage Code;
71	71	(F) a private club registration permit under
72	72	Chapter 32, Alcoholic Beverage Code;
73	73	(G) a certificate issued to a fraternal or
74	74	veterans organization under Section 32.11, Alcoholic Beverage
75	75	Code;
76	76	(H) a daily temporary private club permit under
77	77	Subchapter B, Chapter 33, Alcoholic Beverage Code;
78	78	(I) a temporary charitable auction permit under
79	79	Chapter 53, Alcoholic Beverage Code;
80	80	(J) a retail dealer's on-premise license under
81	81	Chapter 69, Alcoholic Beverage Code;
82	82	(K) a temporary license under Chapter 72,
83	83	Alcoholic Beverage Code; or
84	84	(L) [(D)] a retail dealer's off-premise license
85	85	under Chapter 71, Alcoholic Beverage Code, except for a dealer who
86	86	also holds a package store permit under Chapter 22, Alcoholic
87	87	Beverage Code.
88	88	(6) [(3)] "Wholesaler" means a person required to hold
89	89	[the following under the Alcoholic Beverage Code]:
90	90	(A) a winery permit under Chapter 16, Alcoholic
91	91	Beverage Code;
92	92	(B) a wholesaler's permit under Chapter 19,
93	93	Alcoholic Beverage Code;
94	94	(C) [(B)] a general Class B wholesaler's permit
95	95	under Chapter 20, Alcoholic Beverage Code; or
96	96	(D) [(C)] a local Class B wholesaler's permit
97	97	under Chapter 21, Alcoholic Beverage Code.
98	98	Sec. 151.462. REPORTS BY BREWERS, MANUFACTURERS,
99	99	WHOLESALERS, AND DISTRIBUTORS. (a) [(b)] The comptroller shall
100	100	[may, when considered necessary by the comptroller for the
101	101	administration of a tax under this chapter,] require each brewer,
102	102	manufacturer, wholesaler, [or] distributor, or package store local
103	103	distributor [of beer, wine, or malt liquor] to file with the
104	104	comptroller a report each month of alcoholic beverage sales to
105	105	retailers in this state.
106	106	(b) Each brewer, manufacturer, [(c) The] wholesaler, [or]
107	107	distributor, or package store local distributor shall file a
108	108	separate [the] report for each permit or license held on or before
109	109	the 25th day of each month. The report must contain the following
110	110	information for the preceding calendar month's sales in relation to
111	111	each retailer:
112	112	(1) the brewer's, manufacturer's, wholesaler's,
113	113	distributor's, or package store local distributor's name, address,
114	114	taxpayer number and outlet number assigned by the comptroller, and
115	115	alphanumeric permit or license number issued by the Texas Alcoholic
116	116	Beverage Commission;
117	117	(2) the retailer's:
118	118	(A) name and address, including street name and
119	119	number, city, and zip code;
120	120	(B) taxpayer number assigned by the comptroller;
121	121	and
122	122	(C) alphanumeric permit or license number issued
123	123	by the Texas Alcoholic Beverage Commission for each separate retail
124	124	location or outlet to which the brewer, manufacturer, wholesaler,
125	125	distributor, or package store local distributor sold the alcoholic
126	126	beverages that are listed on the report [the name of the retailer
127	127	and the address of the retailer's outlet location to which the
128	128	wholesaler or distributor delivered beer, wine, or malt liquor,
129	129	including the city and zip code;
130	130	[(2) the taxpayer number assigned by the comptroller
131	131	to the retailer, if the wholesaler or distributor is in possession
132	132	of the number;
133	133	[(3) the permit or license number assigned to the
134	134	retailer by the Texas Alcoholic Beverage Commission]; and
135	135	(3) [(4)] the monthly net sales made by the brewer,
136	136	manufacturer, wholesaler, distributor, or package store local
137	137	distributor to the retailer for each [by] outlet or location
138	138	covered by a separate retail permit or license issued by the Texas
139	139	Alcoholic Beverage Commission, including separate line items for:
140	140	(A) the number of units of alcoholic beverages;
141	141	(B) the individual container size and pack of
142	142	each unit;
143	143	(C) the brand name;
144	144	(D) the type of beverage, such as distilled
145	145	spirits, wine, or malt beverage;
146	146	(E) the universal product code of the alcoholic
147	147	beverage; and
148	148	(F) the net selling price of the alcoholic
149	149	beverage [by the wholesaler or distributor, including the quantity
150	150	and units of beer, wine, and malt liquor sold to the retailer].
151	151	(c) [(d)] Except as provided by this subsection, the
152	152	brewer, manufacturer, wholesaler, [or] distributor, or package
153	153	store local distributor shall file the report with the comptroller
154	154	electronically. The comptroller may establish procedures to
155	155	temporarily postpone the electronic reporting requirement [for
156	156	allowing an alternative method of filing] for a brewer,
157	157	manufacturer, wholesaler, [or] distributor, or package store local
158	158	distributor who demonstrates to the comptroller an inability to
159	159	comply because undue hardship would result if it were required to
160	160	file the return electronically [with the electronic reporting
161	161	requirement]. If the comptroller determines that another
162	162	technological method of filing the report is more efficient than
163	163	electronic filing, the comptroller may establish procedures
164	164	requiring its use by brewers, manufacturers, wholesalers, [and]
165	165	distributors, and package store local distributors.
166	166	Sec. 151.463. RULES. The comptroller may adopt rules to
167	167	implement this subchapter.
168	168	Sec. 151.464. CONFIDENTIALITY. [(e)] Except as provided by
169	169	Section 111.006, information contained in a report required to be
170	170	filed by this subchapter [section] is confidential and not subject
171	171	to disclosure under Chapter 552, Government Code.
172	172	Sec. 151.465. APPLICABILITY TO CERTAIN BREWERS. This
173	173	subchapter applies only to a brewer whose annual production of malt
174	174	liquor in this state, together with the annual production of beer at
175	175	the same premises by the holder of a manufacturer's license under
176	176	Section 62.12, Alcoholic Beverage Code, does not exceed 75,000
177	177	barrels.
178	178	Sec. 151.466. APPLICABILITY TO CERTAIN MANUFACTURERS. This
179	179	subchapter applies only to a manufacturer whose annual production
180	180	of beer in this state does not exceed 75,000 barrels.
181	181	Sec. 151.467. SUSPENSION OR CANCELLATION OF PERMIT. [(f)]
182	182	If a person fails to file a report required by this subchapter
183	183	[section] or fails to file a complete report, the comptroller may
184	184	suspend or cancel one or more permits issued to the person under
185	185	Section 151.203.
186	186	Sec. 151.468. CIVIL PENALTY; CRIMINAL PENALTY. (a) If a
187	187	person fails to file a report required by this subchapter or fails
188	188	to file a complete report, the comptroller [and] may impose a civil
189	189	or criminal penalty, or both, under Section 151.7031 or 151.709.
190	190	(b) In addition to the penalties imposed under Subsection
191	191	(a), a brewer, manufacturer, wholesaler, distributor, or package
192	192	store local distributor shall pay the state a civil penalty of not
193	193	less than $25 or more than $2,000 for each day a violation continues
194	194	if the brewer, manufacturer, wholesaler, distributor, or package
195	195	store local distributor:
196	196	(1) violates this subchapter; or
197	197	(2) violates a rule adopted to administer or enforce
198	198	this subchapter.
199	199	Sec. 151.469. ACTION BY TEXAS ALCOHOLIC BEVERAGE
200	200	COMMISSION. [(g)] If a person fails to file a report required by
201	201	this subchapter [section] or fails to file a complete report, the
202	202	comptroller may notify the Texas Alcoholic Beverage Commission of
203	203	the failure and the commission may take administrative action
204	204	against the person for the failure under the Alcoholic Beverage
205	205	Code.
206	206	Sec. 151.470. AUDIT; INSPECTION. The comptroller may
207	207	audit, inspect, or otherwise verify a brewer's, manufacturer's,
208	208	wholesaler's, distributor's, or package store local distributor's
209	209	compliance with this subchapter.
210	210	Sec. 151.471. ACTION BY ATTORNEY GENERAL; VENUE; ATTORNEY'S
211	211	FEES. (a) The comptroller may bring an action to enforce this
212	212	subchapter and obtain any civil remedy authorized by this
213	213	subchapter or any other law for the violation of this subchapter.
214	214	The attorney general shall prosecute the action on the
215	215	comptroller's behalf.
216	216	(b) Venue for and jurisdiction of an action under this
217	217	section is exclusively conferred on the district courts in Travis
218	218	County.
219	219	(c) If the comptroller prevails in an action under this
220	220	section, the comptroller and attorney general are entitled to
221	221	recover court costs and reasonable attorney's fees incurred in
222	222	bringing the action.
223	223	SECTION 4. Subchapter I-1, Chapter 151, Tax Code, as added
224	224	by this Act, applies only to a report due on or after the effective
225	225	date of this Act. A report due before the effective date of this Act
226	226	is governed by the law as it existed on the date the report was due,
227	227	and the former law is continued in effect for that purpose.
228	228	SECTION 5. This Act takes effect September 1, 2011.
229	229	* * * * *