Texas 2011 - 82nd Regular

Texas House Bill HB3640 Compare Versions

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1	1	82R23021 KLA-D
2	2	By: Pitts H.B. No. 3640
3	3	Substitute the following for H.B. No. 3640:
4	4	By: Pitts C.S.H.B. No. 3640
5	5
6	6
7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to the remittance and allocation of certain taxes and
10	10	fees.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Section 34.04, Alcoholic Beverage Code, is
13	13	amended by adding Subsections (c), (d), and (e) to read as follows:
14	14	(c) In August 2013, a permittee shall remit a tax prepayment
15	15	of taxes due to be remitted in September 2013 that is equal to 25
16	16	percent of the amount the permittee is otherwise required to remit
17	17	during August 2013 under the reporting system prescribed by the
18	18	commission. The prepayment is in addition to the amount the
19	19	permittee is otherwise required to remit during August. The
20	20	permittee shall remit the additional payment in conjunction with
21	21	the report and payment otherwise required during that month.
22	22	(d) A permittee who remits the additional payment as
23	23	required by Subsection (c) may take a credit in the amount of the
24	24	additional payment against the next payment due under the reporting
25	25	system prescribed by the commission.
26	26	(e) Subsections (c) and (d) and this subsection expire
27	27	September 1, 2015.
28	28	SECTION 2. Section 48.04, Alcoholic Beverage Code, is
29	29	amended by adding Subsections (c), (d), and (e) to read as follows:
30	30	(c) In August 2013, a permittee shall remit a tax prepayment
31	31	of taxes due to be remitted in September 2013 that is equal to 25
32	32	percent of the amount the permittee is otherwise required to remit
33	33	during August 2013 under the reporting system prescribed by the
34	34	commission. The prepayment is in addition to the amount the
35	35	permittee is otherwise required to remit during August. The
36	36	permittee shall remit the additional payment in conjunction with
37	37	the report and payment otherwise required during that month.
38	38	(d) A permittee who remits the additional payment as
39	39	required by Subsection (c) may take a credit in the amount of the
40	40	additional payment against the next payment due under the reporting
41	41	system prescribed by the commission.
42	42	(e) Subsections (c) and (d) and this subsection expire
43	43	September 1, 2015.
44	44	SECTION 3. Section 201.07, Alcoholic Beverage Code, is
45	45	amended to read as follows:
46	46	Sec. 201.07. DUE DATE. (a) The tax on liquor is due and
47	47	payable on the 15th of the month following the first sale, together
48	48	with a report on the tax due.
49	49	(b) In August 2013, each permittee who is liable for the
50	50	taxes imposed by this subchapter shall remit a tax prepayment of
51	51	taxes due to be remitted in September 2013 that is equal to 25
52	52	percent of the amount the permittee is otherwise required to remit
53	53	during August 2013 under Subsection (a). The prepayment is in
54	54	addition to the amount the permittee is otherwise required to remit
55	55	during August. The permittee shall remit the additional payment in
56	56	conjunction with the report and payment otherwise required during
57	57	that month.
58	58	(c) A permittee who remits the additional payment as
59	59	required by Subsection (b) may take a credit in the amount of the
60	60	additional payment against the next payment due under Subsection
61	61	(a).
62	62	(d) Subsections (b) and (c) and this subsection expire
63	63	September 1, 2015.
64	64	SECTION 4. Section 201.43, Alcoholic Beverage Code, is
65	65	amended by amending Subsection (b) and adding Subsections (c), (d),
66	66	and (e) to read as follows:
67	67	(b) The tax is due and payable on the 15th day of the month
68	68	following the month in which the taxable first sale occurs,
69	69	together with a report on the tax due.
70	70	(c) In August 2013, each permittee who is liable for the tax
71	71	imposed by this subchapter shall remit a tax prepayment of taxes due
72	72	to be remitted in September 2013 that is equal to 25 percent of the
73	73	amount the permittee is otherwise required to remit during August
74	74	2013 under Subsection (b). The prepayment is in addition to the
75	75	amount the permittee is otherwise required to remit during August.
76	76	The permittee shall remit the additional payment in conjunction
77	77	with the report and payment otherwise required during that month.
78	78	(d) A permittee who remits the additional payment as
79	79	required by Subsection (c) may take a credit in the amount of the
80	80	additional payment against the next payment due under Subsection
81	81	(b).
82	82	(e) Subsections (c) and (d) and this subsection expire
83	83	September 1, 2015.
84	84	SECTION 5. Section 203.03, Alcoholic Beverage Code, is
85	85	amended by amending Subsection (b) and adding Subsections (c), (d),
86	86	and (e) to read as follows:
87	87	(b) The tax is due and payable on the 15th day of the month
88	88	following the month in which the taxable first sale occurs,
89	89	together with a report on the tax due.
90	90	(c) Each licensee who is liable for the tax imposed by this
91	91	chapter shall remit a tax prepayment of taxes due to be remitted in
92	92	September 2013 that is equal to 25 percent of the amount the
93	93	licensee is otherwise required to remit during August 2013 under
94	94	Subsection (b). The prepayment is in addition to the amount the
95	95	licensee is otherwise required to remit during August. The
96	96	licensee shall remit the additional payment in conjunction with the
97	97	report and payment otherwise required during that month.
98	98	(d) A licensee who remits the additional payment as required
99	99	by Subsection (c) may take a credit in the amount of the additional
100	100	payment against the next payment due under Subsection (b).
101	101	(e) Subsections (c) and (d) and this subsection expire
102	102	September 1, 2015.
103	103	SECTION 6. Section 151.401, Tax Code, is amended by adding
104	104	Subsections (c), (d), and (e) to read as follows:
105	105	(c) In August 2013, a taxpayer who is required to pay the
106	106	taxes imposed by this chapter on or before the 20th day of that
107	107	month under Subsection (a), who pays the taxes imposed by this
108	108	chapter by electronic funds transfer, and who does not prepay as
109	109	provided by Section 151.424 shall remit to the comptroller a tax
110	110	prepayment that is equal to 25 percent of the amount the taxpayer is
111	111	otherwise required to remit during August 2013 under Subsection
112	112	(a). The prepayment is in addition to the amount the taxpayer is
113	113	otherwise required to remit during August. The taxpayer shall
114	114	remit the additional payment in conjunction with the payment
115	115	otherwise required during that month. Section 151.424 does not
116	116	apply with respect to the additional payment required by this
117	117	subsection.
118	118	(d) A taxpayer who remits the additional payment as required
119	119	by Subsection (c) may take a credit in the amount of the additional
120	120	payment against the next payment due under Subsection (a).
121	121	(e) Subsections (c) and (d) and this subsection expire
122	122	September 1, 2015.
123	123	SECTION 7. Section 151.402, Tax Code, is amended to read as
124	124	follows:
125	125	Sec. 151.402. TAX REPORT DATES. (a) A [Except as provided
126	126	by Subsection (b) of this section, a] tax report required by this
127	127	chapter for a reporting period is due on the same date that the tax
128	128	payment for the period is due as provided by Section 151.401.
129	129	(b) A taxpayer may report a credit in the amount of any tax
130	130	prepayment remitted to the comptroller as required by Section
131	131	151.401(c) on the tax report required by this chapter that is
132	132	otherwise due in September 2013 [for taxes required by Section
133	133	151.401(a) to be paid on or before August 20 is due on or before the
134	134	20th day of the following month]. This subsection expires
135	135	September 1, 2015.
136	136	SECTION 8. Section 162.113, Tax Code, is amended by adding
137	137	Subsections (a-1), (a-2), (a-3), and (a-4) to read as follows:
138	138	(a-1) On August 28, 2013, each licensed distributor and
139	139	licensed importer shall remit to the supplier or permissive
140	140	supplier, as applicable, a tax prepayment in an amount equal to 25
141	141	percent of the tax imposed by Section 162.101 for gasoline removed
142	142	at the terminal rack during July 2013 by the licensed distributor or
143	143	licensed importer, without accounting for any credit or allowance
144	144	to which the licensed distributor or licensed importer is entitled.
145	145	The supplier or permissive supplier shall remit the tax prepayment
146	146	received under this subsection to the comptroller by electronic
147	147	funds transfer on August 30, 2013, without accounting for any
148	148	credit or allowance to which the supplier or permissive supplier is
149	149	entitled. Subsections (c) through (e) do not apply to the tax
150	150	prepayment under this subsection.
151	151	(a-2) A licensed distributor or licensed importer may take a
152	152	credit against the amount of tax imposed by Section 162.101 for
153	153	gasoline removed at a terminal rack during August 2013 that is
154	154	required to be remitted to the supplier or permissive supplier, as
155	155	applicable, under Subsection (a) in September 2013. The amount of
156	156	the credit is equal to the amount of any tax prepayment remitted by
157	157	the licensed distributor or licensed importer as required by
158	158	Subsection (a-1).
159	159	(a-3) Subsections (a-1) and (a-2) apply to a supplier or an
160	160	affiliate of a supplier who removes gasoline at the terminal rack
161	161	for distribution to the same extent and in the same manner that
162	162	those subsections apply to a licensed distributor or licensed
163	163	importer.
164	164	(a-4) Subsections (a-1), (a-2), and (a-3) and this
165	165	subsection expire September 1, 2015.
166	166	SECTION 9. Section 162.214, Tax Code, is amended by adding
167	167	Subsections (a-1), (a-2), (a-3), and (a-4) to read as follows:
168	168	(a-1) On August 28, 2013, each licensed distributor and
169	169	licensed importer shall remit to the supplier or permissive
170	170	supplier, as applicable, a tax prepayment in an amount equal to 25
171	171	percent of the tax imposed by Section 162.201 for diesel fuel
172	172	removed at the terminal rack during July 2013 by the licensed
173	173	distributor or licensed importer, without accounting for any credit
174	174	or allowance to which the licensed distributor or licensed importer
175	175	is entitled. The supplier or permissive supplier shall remit the
176	176	tax prepayment received under this subsection to the comptroller by
177	177	electronic funds transfer on August 30, 2013, without accounting
178	178	for any credit or allowance to which the supplier or permissive
179	179	supplier is entitled. Subsections (c) through (e) do not apply to
180	180	the tax prepayment under this subsection.
181	181	(a-2) A licensed distributor or licensed importer may take a
182	182	credit against the amount of tax imposed by Section 162.201 for
183	183	diesel fuel removed at a terminal rack during August 2013 that is
184	184	required to be remitted to the supplier or permissive supplier, as
185	185	applicable, under Subsection (a) in September 2013. The amount of
186	186	the credit is equal to any tax prepayment remitted by the licensed
187	187	distributor or licensed importer as required by Subsection (a-1).
188	188	(a-3) Subsections (a-1) and (a-2) apply to a supplier or an
189	189	affiliate of a supplier who removes diesel fuel at the terminal rack
190	190	for distribution to the same extent and in the same manner that
191	191	those subsections apply to a licensed distributor or licensed
192	192	importer.
193	193	(a-4) Subsections (a-1), (a-2), and (a-3) and this
194	194	subsection expire September 1, 2015.
195	195	SECTION 10. Section 162.503, Tax Code, is amended to read as
196	196	follows:
197	197	Sec. 162.503. ALLOCATION OF GASOLINE TAX. (a) On or before
198	198	the fifth workday after the end of each month, the comptroller,
199	199	after making all deductions for refund purposes and for the amounts
200	200	allocated under Sections 162.502 and 162.5025, shall allocate the
201	201	net remainder of the taxes collected under Subchapter B as follows:
202	202	(1) one-fourth of the tax shall be deposited to the
203	203	credit of the available school fund;
204	204	(2) one-half of the tax shall be deposited to the
205	205	credit of the state highway fund for the construction and
206	206	maintenance of the state road system under existing law; and
207	207	(3) from the remaining one-fourth of the tax the
208	208	comptroller shall:
209	209	(A) deposit to the credit of the county and road
210	210	district highway fund all the remaining tax receipts until a total
211	211	of $7,300,000 has been credited to the fund each fiscal year; and
212	212	(B) after the amount required to be deposited to
213	213	the county and road district highway fund has been deposited,
214	214	deposit to the credit of the state highway fund the remainder of the
215	215	one-fourth of the tax, the amount to be provided on the basis of
216	216	allocations made each month of the fiscal year, which sum shall be
217	217	used by the Texas Department of Transportation for the
218	218	construction, improvement, and maintenance of farm-to-market
219	219	roads.
220	220	(b) Notwithstanding Subsection (a), the comptroller may not
221	221	allocate revenue otherwise required to be allocated under
222	222	Subsection (a) during August 2013 before the first workday of
223	223	September 2013. The revenue shall be allocated as otherwise
224	224	provided by Subsection (a) not later than the fifth workday of
225	225	September 2013. This subsection expires September 1, 2015.
226	226	SECTION 11. Section 162.504, Tax Code, is amended to read as
227	227	follows:
228	228	Sec. 162.504. ALLOCATION OF DIESEL FUEL TAX. (a) On or
229	229	before the fifth workday after the end of each month, the
230	230	comptroller, after making deductions for refund purposes, for the
231	231	administration and enforcement of this chapter, and for the amounts
232	232	allocated under Section 162.5025, shall allocate the remainder of
233	233	the taxes collected under Subchapter C as follows:
234	234	(1) one-fourth of the taxes shall be deposited to the
235	235	credit of the available school fund; and
236	236	(2) three-fourths of the taxes shall be deposited to
237	237	the credit of the state highway fund.
238	238	(b) Notwithstanding Subsection (a), the comptroller may not
239	239	allocate revenue otherwise required to be allocated under
240	240	Subsection (a) during August 2013 before the first workday of
241	241	September 2013. The revenue shall be allocated as otherwise
242	242	provided by Subsection (a) not later than the fifth workday of
243	243	September 2013. This subsection expires September 1, 2015.
244	244	SECTION 12. Subchapter D, Chapter 171, Tax Code, is amended
245	245	by adding Section 171.153 to read as follows:
246	246	Sec. 171.153. TAX PREPAYMENT FROM TAXABLE ENTITIES
247	247	REMITTING ELECTRONICALLY. (a) For purposes of this section,
248	248	"large taxable entity" means a taxable entity that, on July 31,
249	249	2013, is doing business in this state and that is required by rules
250	250	adopted by the comptroller to make the taxable entity's tax payment
251	251	for the regular annual period for which a report is originally due
252	252	May 15, 2013, regardless of the date the taxable entity actually
253	253	filed the report, by electronic funds transfer.
254	254	(b) Notwithstanding Section 171.152(c), a large taxable
255	255	entity shall pay a prepayment of taxes due to be remitted with the
256	256	report originally due May 15, 2014, under this chapter in an amount
257	257	equal to 25 percent of the amount of tax imposed under this chapter
258	258	and reported as due for the regular annual period covered by the
259	259	report originally due May 15, 2012, regardless of the date the
260	260	taxable entity actually files the report. The taxable entity shall
261	261	remit the tax prepayment to the comptroller:
262	262	(1) not later than July 31, 2013;
263	263	(2) in the manner prescribed by rules adopted by the
264	264	comptroller; and
265	265	(3) accompanied by any information required by the
266	266	comptroller.
267	267	(c) A large taxable entity that remits a tax prepayment as
268	268	required by Subsection (b) may take a credit on the report
269	269	originally due on May 15, 2014, in the amount of the tax prepayment.
270	270	(d) In lieu of a penalty that may be assessed under Section
271	271	171.362, a large taxable entity that fails to remit the tax
272	272	prepayment required by this section on or before July 31, 2013, is
273	273	liable for a penalty of 10 percent of the estimated amount of the
274	274	tax prepayment due under this section.
275	275	(e) A tax prepayment remitted under this section is not
276	276	considered a report for purposes of any provision of Subchapter E,
277	277	F, or G.
278	278	(f) Notwithstanding Section 171.4011, the comptroller shall
279	279	deposit revenue received from tax prepayments under this section to
280	280	the credit of the general revenue fund. The comptroller shall
281	281	deposit revenue received from tax payments remitted with reports
282	282	originally due on May 15, 2014, in accordance with Subchapter I.
283	283	(g) This section expires September 1, 2015.
284	284	SECTION 13. Section 183.023, Tax Code, is amended to read as
285	285	follows:
286	286	Sec. 183.023. PAYMENT. (a) The tax due for the preceding
287	287	month shall accompany the return and shall be payable to the state.
288	288	(b) The comptroller shall deposit the revenue received
289	289	under this section in the general revenue fund.
290	290	(c) In August 2013, each permittee who is liable for the tax
291	291	imposed by this subchapter shall remit a tax prepayment of taxes due
292	292	to be remitted in September 2013 that is equal to 25 percent of the
293	293	amount the permittee is otherwise required to remit during August
294	294	2013 under Subsection (a). The prepayment is in addition to the
295	295	amount the permittee is otherwise required to remit during August.
296	296	The permittee shall remit the additional payment in conjunction
297	297	with the return and payment otherwise required during that month.
298	298	(d) A permittee who remits the additional payment as
299	299	required by Subsection (c) may take a credit in the amount of the
300	300	additional payment against the next payment due under Subsection
301	301	(a).
302	302	(e) Subsections (c) and (d) and this subsection expire
303	303	September 1, 2015.
304	304	SECTION 14. The expiration of the amendments made to the
305	305	Alcoholic Beverage Code and Tax Code in accordance with this Act
306	306	does not affect tax liability accruing before the expiration of
307	307	those amendments. That liability continues in effect as if the
308	308	amendments had not expired, and the former law is continued in
309	309	effect for the collection of taxes due and for civil and criminal
310	310	enforcement of the liability for those taxes.
311	311	SECTION 15. This Act takes effect September 1, 2011.