82R23021 KLA-D
By: Pitts H.B. No. 3640
Substitute the following for H.B. No. 3640:
By: Pitts C.S.H.B. No. 3640
A BILL TO BE ENTITLED
AN ACT
relating to the remittance and allocation of certain taxes and
fees.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 34.04, Alcoholic Beverage Code, is
amended by adding Subsections (c), (d), and (e) to read as follows:
(c) In August 2013, a permittee shall remit a tax prepayment
of taxes due to be remitted in September 2013 that is equal to 25
percent of the amount the permittee is otherwise required to remit
during August 2013 under the reporting system prescribed by the
commission. The prepayment is in addition to the amount the
permittee is otherwise required to remit during August. The
permittee shall remit the additional payment in conjunction with
the report and payment otherwise required during that month.
(d) A permittee who remits the additional payment as
required by Subsection (c) may take a credit in the amount of the
additional payment against the next payment due under the reporting
system prescribed by the commission.
(e) Subsections (c) and (d) and this subsection expire
September 1, 2015.
SECTION 2. Section 48.04, Alcoholic Beverage Code, is
amended by adding Subsections (c), (d), and (e) to read as follows:
(c) In August 2013, a permittee shall remit a tax prepayment
of taxes due to be remitted in September 2013 that is equal to 25
percent of the amount the permittee is otherwise required to remit
during August 2013 under the reporting system prescribed by the
commission. The prepayment is in addition to the amount the
permittee is otherwise required to remit during August. The
permittee shall remit the additional payment in conjunction with
the report and payment otherwise required during that month.
(d) A permittee who remits the additional payment as
required by Subsection (c) may take a credit in the amount of the
additional payment against the next payment due under the reporting
system prescribed by the commission.
(e) Subsections (c) and (d) and this subsection expire
September 1, 2015.
SECTION 3. Section 201.07, Alcoholic Beverage Code, is
amended to read as follows:
Sec. 201.07. DUE DATE. (a) The tax on liquor is due and
payable on the 15th of the month following the first sale, together
with a report on the tax due.
(b) In August 2013, each permittee who is liable for the
taxes imposed by this subchapter shall remit a tax prepayment of
taxes due to be remitted in September 2013 that is equal to 25
percent of the amount the permittee is otherwise required to remit
during August 2013 under Subsection (a). The prepayment is in
addition to the amount the permittee is otherwise required to remit
during August. The permittee shall remit the additional payment in
conjunction with the report and payment otherwise required during
that month.
(c) A permittee who remits the additional payment as
required by Subsection (b) may take a credit in the amount of the
additional payment against the next payment due under Subsection
(a).
(d) Subsections (b) and (c) and this subsection expire
September 1, 2015.
SECTION 4. Section 201.43, Alcoholic Beverage Code, is
amended by amending Subsection (b) and adding Subsections (c), (d),
and (e) to read as follows:
(b) The tax is due and payable on the 15th day of the month
following the month in which the taxable first sale occurs,
together with a report on the tax due.
(c) In August 2013, each permittee who is liable for the tax
imposed by this subchapter shall remit a tax prepayment of taxes due
to be remitted in September 2013 that is equal to 25 percent of the
amount the permittee is otherwise required to remit during August
2013 under Subsection (b). The prepayment is in addition to the
amount the permittee is otherwise required to remit during August.
The permittee shall remit the additional payment in conjunction
with the report and payment otherwise required during that month.
(d) A permittee who remits the additional payment as
required by Subsection (c) may take a credit in the amount of the
additional payment against the next payment due under Subsection
(b).
(e) Subsections (c) and (d) and this subsection expire
September 1, 2015.
SECTION 5. Section 203.03, Alcoholic Beverage Code, is
amended by amending Subsection (b) and adding Subsections (c), (d),
and (e) to read as follows:
(b) The tax is due and payable on the 15th day of the month
following the month in which the taxable first sale occurs,
together with a report on the tax due.
(c) Each licensee who is liable for the tax imposed by this
chapter shall remit a tax prepayment of taxes due to be remitted in
September 2013 that is equal to 25 percent of the amount the
licensee is otherwise required to remit during August 2013 under
Subsection (b). The prepayment is in addition to the amount the
licensee is otherwise required to remit during August. The
licensee shall remit the additional payment in conjunction with the
report and payment otherwise required during that month.
(d) A licensee who remits the additional payment as required
by Subsection (c) may take a credit in the amount of the additional
payment against the next payment due under Subsection (b).
(e) Subsections (c) and (d) and this subsection expire
September 1, 2015.
SECTION 6. Section 151.401, Tax Code, is amended by adding
Subsections (c), (d), and (e) to read as follows:
(c) In August 2013, a taxpayer who is required to pay the
taxes imposed by this chapter on or before the 20th day of that
month under Subsection (a), who pays the taxes imposed by this
chapter by electronic funds transfer, and who does not prepay as
provided by Section 151.424 shall remit to the comptroller a tax
prepayment that is equal to 25 percent of the amount the taxpayer is
otherwise required to remit during August 2013 under Subsection
(a). The prepayment is in addition to the amount the taxpayer is
otherwise required to remit during August. The taxpayer shall
remit the additional payment in conjunction with the payment
otherwise required during that month. Section 151.424 does not
apply with respect to the additional payment required by this
subsection.
(d) A taxpayer who remits the additional payment as required
by Subsection (c) may take a credit in the amount of the additional
payment against the next payment due under Subsection (a).
(e) Subsections (c) and (d) and this subsection expire
September 1, 2015.
SECTION 7. Section 151.402, Tax Code, is amended to read as
follows:
Sec. 151.402. TAX REPORT DATES. (a) A [Except as provided
by Subsection (b) of this section, a] tax report required by this
chapter for a reporting period is due on the same date that the tax
payment for the period is due as provided by Section 151.401.
(b) A taxpayer may report a credit in the amount of any tax
prepayment remitted to the comptroller as required by Section
151.401(c) on the tax report required by this chapter that is
otherwise due in September 2013 [for taxes required by Section
151.401(a) to be paid on or before August 20 is due on or before the
20th day of the following month]. This subsection expires
September 1, 2015.
SECTION 8. Section 162.113, Tax Code, is amended by adding
Subsections (a-1), (a-2), (a-3), and (a-4) to read as follows:
(a-1) On August 28, 2013, each licensed distributor and
licensed importer shall remit to the supplier or permissive
supplier, as applicable, a tax prepayment in an amount equal to 25
percent of the tax imposed by Section 162.101 for gasoline removed
at the terminal rack during July 2013 by the licensed distributor or
licensed importer, without accounting for any credit or allowance
to which the licensed distributor or licensed importer is entitled.
The supplier or permissive supplier shall remit the tax prepayment
received under this subsection to the comptroller by electronic
funds transfer on August 30, 2013, without accounting for any
credit or allowance to which the supplier or permissive supplier is
entitled. Subsections (c) through (e) do not apply to the tax
prepayment under this subsection.
(a-2) A licensed distributor or licensed importer may take a
credit against the amount of tax imposed by Section 162.101 for
gasoline removed at a terminal rack during August 2013 that is
required to be remitted to the supplier or permissive supplier, as
applicable, under Subsection (a) in September 2013. The amount of
the credit is equal to the amount of any tax prepayment remitted by
the licensed distributor or licensed importer as required by
Subsection (a-1).
(a-3) Subsections (a-1) and (a-2) apply to a supplier or an
affiliate of a supplier who removes gasoline at the terminal rack
for distribution to the same extent and in the same manner that
those subsections apply to a licensed distributor or licensed
importer.
(a-4) Subsections (a-1), (a-2), and (a-3) and this
subsection expire September 1, 2015.
SECTION 9. Section 162.214, Tax Code, is amended by adding
Subsections (a-1), (a-2), (a-3), and (a-4) to read as follows:
(a-1) On August 28, 2013, each licensed distributor and
licensed importer shall remit to the supplier or permissive
supplier, as applicable, a tax prepayment in an amount equal to 25
percent of the tax imposed by Section 162.201 for diesel fuel
removed at the terminal rack during July 2013 by the licensed
distributor or licensed importer, without accounting for any credit
or allowance to which the licensed distributor or licensed importer
is entitled. The supplier or permissive supplier shall remit the
tax prepayment received under this subsection to the comptroller by
electronic funds transfer on August 30, 2013, without accounting
for any credit or allowance to which the supplier or permissive
supplier is entitled. Subsections (c) through (e) do not apply to
the tax prepayment under this subsection.
(a-2) A licensed distributor or licensed importer may take a
credit against the amount of tax imposed by Section 162.201 for
diesel fuel removed at a terminal rack during August 2013 that is
required to be remitted to the supplier or permissive supplier, as
applicable, under Subsection (a) in September 2013. The amount of
the credit is equal to any tax prepayment remitted by the licensed
distributor or licensed importer as required by Subsection (a-1).
(a-3) Subsections (a-1) and (a-2) apply to a supplier or an
affiliate of a supplier who removes diesel fuel at the terminal rack
for distribution to the same extent and in the same manner that
those subsections apply to a licensed distributor or licensed
importer.
(a-4) Subsections (a-1), (a-2), and (a-3) and this
subsection expire September 1, 2015.
SECTION 10. Section 162.503, Tax Code, is amended to read as
follows:
Sec. 162.503. ALLOCATION OF GASOLINE TAX. (a) On or before
the fifth workday after the end of each month, the comptroller,
after making all deductions for refund purposes and for the amounts
allocated under Sections 162.502 and 162.5025, shall allocate the
net remainder of the taxes collected under Subchapter B as follows:
(1) one-fourth of the tax shall be deposited to the
credit of the available school fund;
(2) one-half of the tax shall be deposited to the
credit of the state highway fund for the construction and
maintenance of the state road system under existing law; and
(3) from the remaining one-fourth of the tax the
comptroller shall:
(A) deposit to the credit of the county and road
district highway fund all the remaining tax receipts until a total
of $7,300,000 has been credited to the fund each fiscal year; and
(B) after the amount required to be deposited to
the county and road district highway fund has been deposited,
deposit to the credit of the state highway fund the remainder of the
one-fourth of the tax, the amount to be provided on the basis of
allocations made each month of the fiscal year, which sum shall be
used by the Texas Department of Transportation for the
construction, improvement, and maintenance of farm-to-market
roads.
(b) Notwithstanding Subsection (a), the comptroller may not
allocate revenue otherwise required to be allocated under
Subsection (a) during August 2013 before the first workday of
September 2013. The revenue shall be allocated as otherwise
provided by Subsection (a) not later than the fifth workday of
September 2013. This subsection expires September 1, 2015.
SECTION 11. Section 162.504, Tax Code, is amended to read as
follows:
Sec. 162.504. ALLOCATION OF DIESEL FUEL TAX. (a) On or
before the fifth workday after the end of each month, the
comptroller, after making deductions for refund purposes, for the
administration and enforcement of this chapter, and for the amounts
allocated under Section 162.5025, shall allocate the remainder of
the taxes collected under Subchapter C as follows:
(1) one-fourth of the taxes shall be deposited to the
credit of the available school fund; and
(2) three-fourths of the taxes shall be deposited to
the credit of the state highway fund.
(b) Notwithstanding Subsection (a), the comptroller may not
allocate revenue otherwise required to be allocated under
Subsection (a) during August 2013 before the first workday of
September 2013. The revenue shall be allocated as otherwise
provided by Subsection (a) not later than the fifth workday of
September 2013. This subsection expires September 1, 2015.
SECTION 12. Subchapter D, Chapter 171, Tax Code, is amended
by adding Section 171.153 to read as follows:
Sec. 171.153. TAX PREPAYMENT FROM TAXABLE ENTITIES
REMITTING ELECTRONICALLY. (a) For purposes of this section,
"large taxable entity" means a taxable entity that, on July 31,
2013, is doing business in this state and that is required by rules
adopted by the comptroller to make the taxable entity's tax payment
for the regular annual period for which a report is originally due
May 15, 2013, regardless of the date the taxable entity actually
filed the report, by electronic funds transfer.
(b) Notwithstanding Section 171.152(c), a large taxable
entity shall pay a prepayment of taxes due to be remitted with the
report originally due May 15, 2014, under this chapter in an amount
equal to 25 percent of the amount of tax imposed under this chapter
and reported as due for the regular annual period covered by the
report originally due May 15, 2012, regardless of the date the
taxable entity actually files the report. The taxable entity shall
remit the tax prepayment to the comptroller:
(1) not later than July 31, 2013;
(2) in the manner prescribed by rules adopted by the
comptroller; and
(3) accompanied by any information required by the
comptroller.
(c) A large taxable entity that remits a tax prepayment as
required by Subsection (b) may take a credit on the report
originally due on May 15, 2014, in the amount of the tax prepayment.
(d) In lieu of a penalty that may be assessed under Section
171.362, a large taxable entity that fails to remit the tax
prepayment required by this section on or before July 31, 2013, is
liable for a penalty of 10 percent of the estimated amount of the
tax prepayment due under this section.
(e) A tax prepayment remitted under this section is not
considered a report for purposes of any provision of Subchapter E,
F, or G.
(f) Notwithstanding Section 171.4011, the comptroller shall
deposit revenue received from tax prepayments under this section to
the credit of the general revenue fund. The comptroller shall
deposit revenue received from tax payments remitted with reports
originally due on May 15, 2014, in accordance with Subchapter I.
(g) This section expires September 1, 2015.
SECTION 13. Section 183.023, Tax Code, is amended to read as
follows:
Sec. 183.023. PAYMENT. (a) The tax due for the preceding
month shall accompany the return and shall be payable to the state.
(b) The comptroller shall deposit the revenue received
under this section in the general revenue fund.
(c) In August 2013, each permittee who is liable for the tax
imposed by this subchapter shall remit a tax prepayment of taxes due
to be remitted in September 2013 that is equal to 25 percent of the
amount the permittee is otherwise required to remit during August
2013 under Subsection (a). The prepayment is in addition to the
amount the permittee is otherwise required to remit during August.
The permittee shall remit the additional payment in conjunction
with the return and payment otherwise required during that month.
(d) A permittee who remits the additional payment as
required by Subsection (c) may take a credit in the amount of the
additional payment against the next payment due under Subsection
(a).
(e) Subsections (c) and (d) and this subsection expire
September 1, 2015.
SECTION 14. The expiration of the amendments made to the
Alcoholic Beverage Code and Tax Code in accordance with this Act
does not affect tax liability accruing before the expiration of
those amendments. That liability continues in effect as if the
amendments had not expired, 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 15. This Act takes effect September 1, 2011.