82R11891 KLA-D
By: Ogden S.B. No. 1587
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 amending Subsection (b) and adding Subsections (c), (d),
and (e) to read as follows:
(b) The preparation and service of alcoholic beverages by
the holder of an airline beverage permit is exempt from the tax
imposed by Chapter 151, Tax Code [the Limited Sales, Excise and Use
Tax Act]. An airline beverage service fee of five cents is imposed
on each individual serving of an alcoholic beverage served by the
permittee inside the state. The fee accrues at the time the
container containing an alcoholic beverage is delivered to the
passenger. The permittee may absorb the cost of the fee or may
collect it from the passenger. Subject to Subsections (c) and (e),
the [The] permittee shall remit the fees to the commission each
month under a reporting system prescribed by the commission.
(c) A permittee shall remit not later than the last workday
of August of each odd-numbered year the portion prescribed by this
subsection of the fees and taxes described by this section that
accrue during that month and that would otherwise have been due in
September under the reporting system in effect on January 1, 2011.
The remittance must be accompanied by a report containing estimates
for the month of August of the information ordinarily required on
the report if it were filed in September. A remittance under this
subsection must be equal to one of the following amounts, at the
permittee's election:
(1) 90 percent of the estimated amount of the taxes and
fees the permittee is required to collect and remit for the August
reporting period; or
(2) the amount of taxes and fees the permittee
actually collected and remitted in August of the preceding year.
(d) The report and payment required by Subsection (c) may be
made in conjunction with the report and payment ordinarily required
during August under the reporting system prescribed by the
commission.
(e) A permittee who files a report required by Subsection
(c) shall file a supplemental report not later than September 15 of
each odd-numbered year that reports the total amount of taxes and
fees collected for the month of August of that year and the amount
required to be remitted. If the payment made under Subsection (c)
is less than the amount required to be remitted, the supplemental
report must be accompanied by a payment for the difference between
the amount required to be remitted and the amount of the payment
made under Subsection (c). If the payment made under Subsection (c)
exceeds the amount required to be remitted, the supplemental report
must state the amount of the overpayment. The permittee filing the
supplemental report may take a credit in the amount of the
overpayment against the next payment due under the reporting system
prescribed by the commission.
SECTION 2. Section 48.04, Alcoholic Beverage Code, is
amended by amending Subsection (b) and adding Subsections (c), (d),
and (e) to read as follows:
(b) The preparation and service of alcoholic beverages by
the holder of a passenger train beverage permit is exempt from the
tax imposed by Chapter 151, Tax Code [the Limited Sales, Excise, and
Use Tax Act (Section 151.001 et seq., Tax Code)]. A passenger train
service fee of five cents is imposed on each individual serving of
an alcoholic beverage served by the permittee inside the state. The
fee accrues at the time the container containing an alcoholic
beverage is delivered to the passenger. Subject to Subsections (c)
and (e), the [The] permittee shall remit the fees to the commission
each month under a reporting system prescribed by the commission.
(c) A permittee shall remit not later than the last workday
of August of each odd-numbered year the portion prescribed by this
subsection of the fees and taxes described by this section that
accrue during that month and that would otherwise have been due in
September under the reporting system in effect on January 1, 2011.
The remittance must be accompanied by a report containing estimates
for the month of August of the information ordinarily required on
the report if it were filed in September. A remittance under this
subsection must be equal to one of the following amounts, at the
permittee's election:
(1) 90 percent of the estimated amount of the taxes and
fees the permittee is required to collect and remit for the August
reporting period; or
(2) the amount of taxes and fees the permittee
actually collected and remitted in August of the preceding year.
(d) The report and payment required by Subsection (c) may be
made in conjunction with the report and payment ordinarily required
during August under the reporting system prescribed by the
commission.
(e) A permittee who files a report required by Subsection
(c) shall file a supplemental report not later than September 15 of
each odd-numbered year that reports the total amount of taxes and
fees collected for the month of August of that year and the amount
required to be remitted. If the payment made under Subsection (c)
is less than the amount required to be remitted, the supplemental
report must be accompanied by a payment for the difference between
the amount required to be remitted and the amount of the payment
made under Subsection (c). If the payment made under Subsection (c)
exceeds the amount required to be remitted, the supplemental report
must state the amount of the overpayment. The permittee filing the
supplemental report may take a credit in the amount of the
overpayment against the next payment due under the reporting system
prescribed by the commission.
SECTION 3. Section 201.07, Alcoholic Beverage Code, is
amended to read as follows:
Sec. 201.07. DUE DATE. (a) Subject to Subsections (b) and
(d), the [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) Each permittee who is liable for the taxes imposed by
this subchapter shall file not later than the last workday of August
of each odd-numbered year the report that would otherwise have been
due on or before September 15 of that year under Subsection (a)
without accounting for any credit or discount to which the
permittee is entitled. The report must contain estimates for the
month of August of the information ordinarily required on the
report if it were filed in September, other than information
relating to any credit or discount to which the permittee is
entitled. The permittee must remit with the report a payment equal
to one of the following amounts, at the permittee's election:
(1) 90 percent of the estimated amount of tax for which
the permittee is liable for the month of August without accounting
for any credit or discount to which the permittee is entitled; or
(2) the amount of tax the permittee actually collected
and remitted in August of the preceding year.
(c) The report and payment required by Subsection (b) may be
filed in conjunction with the report and payment required by
Subsection (a) that is due on or before August 15 of an odd-numbered
year.
(d) A permittee who files a report required by Subsection
(b) shall file a supplemental report not later than September 15 of
each odd-numbered year that reports the total amount of tax for
which the permittee is liable for the month of August of that year
and the amount required to be remitted, after accounting for any
credit or discount to which the permittee is entitled. If the
payment made under Subsection (b) is less than the amount required
to be remitted, the supplemental report must be accompanied by a
payment for the difference between the amount required to be
remitted and the amount of the payment made under Subsection (b).
If the payment made under Subsection (b) exceeds the amount
required to be remitted, the supplemental report must state the
amount of the overpayment. The permittee filing the supplemental
report may take a credit in the amount of the overpayment against
the next payment due under Subsection (a).
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) Subject to Subsections (c) and (e), the [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 permittee who is liable for the tax imposed by this
subchapter shall file not later than the last workday of August of
each odd-numbered year the report that would otherwise have been
due on or before September 15 of that year under Subsection (b)
without accounting for any credit or discount to which the
permittee is entitled. The report must contain estimates for the
month of August of the information ordinarily required on the
report if it were filed in September, other than information
relating to any credit or discount to which the permittee is
entitled. The permittee must remit with the report a payment equal
to one of the following amounts, at the permittee's election:
(1) 90 percent of the estimated amount of tax the
permittee is required to collect and remit during August without
accounting for any credit or discount to which the permittee is
entitled; or
(2) the amount of tax the permittee actually collected
and remitted in August of the preceding year.
(d) The report and payment required by Subsection (c) may be
filed in conjunction with the report and payment required by
Subsection (b) that is due on or before August 15 of an odd-numbered
year.
(e) A permittee who files a report required by Subsection
(c) shall file a supplemental report not later than September 15 of
each odd-numbered year that reports the total amount of tax for
which the permittee is liable for the month of August of that year
and the amount required to be remitted, after accounting for any
credit or discount to which the permittee is entitled. If the
payment made under Subsection (c) is less than the amount required
to be remitted, the supplemental report must be accompanied by a
payment for the difference between the amount required to be
remitted and the amount of the payment made under Subsection (c).
If the payment made under Subsection (c) exceeds the amount
required to be remitted, the supplemental report must state the
amount of the overpayment. The permittee filing the supplemental
report may take a credit in the amount of the overpayment against
the next payment due under Subsection (b).
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) Subject to Subsections (c) and (e), the [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 file not later than the last workday of August of each
odd-numbered year the report that would otherwise have been due on
or before September 15 of that year under Subsection (b) without
accounting for any credit or discount to which the licensee is
entitled. The report must contain estimates for the month of August
of the information ordinarily required on the report if it were
filed in September, other than information relating to any credit
or discount to which the licensee is entitled. The licensee must
remit with the report a payment equal to one of the following
amounts, at the licensee's election:
(1) 90 percent of the estimated amount of tax for which
the licensee is liable for the month of August without accounting
for any credit or discount to which the licensee is entitled; or
(2) the amount of tax the licensee actually collected
and remitted in August of the preceding year.
(d) The report and payment required by Subsection (c) may be
filed in conjunction with the report and payment required by
Subsection (b) that is due on or before August 15 of an odd-numbered
year.
(e) A licensee who files a report required by Subsection (c)
shall file a supplemental report not later than September 15 of each
odd-numbered year that reports the total amount of tax for which the
licensee is liable for the month of August of that year and the
amount required to be remitted, after accounting for any credit or
discount to which the licensee is entitled. If the payment made
under Subsection (c) is less than the amount required to be
remitted, the supplemental report must be accompanied by a payment
for the difference between the amount required to be remitted and
the amount of the payment made under Subsection (c). If the payment
made under Subsection (c) exceeds the amount required to be
remitted, the supplemental report must state the amount of the
overpayment. The licensee filing the supplemental report may take
a credit in the amount of the overpayment against the next payment
due under Subsection (b).
SECTION 6. Section 162.114, Tax Code, is amended by
amending Subsections (a) and (c) and adding Subsections (e), (f),
(g), and (h) to read as follows:
(a) Except as provided by Subsections [Subsection] (b),
(e), and (g), each person who is liable for the tax imposed by this
subchapter, a terminal operator, and a licensed distributor shall
file a return on or before the 25th day of the month following the
end of each calendar month.
(c) The return required by this section shall be accompanied
by a payment for the amount of tax reported due, subject to
Subsections (e) and (g).
(e) Each person who is liable for collecting and remitting
the tax imposed by this subchapter on a monthly basis shall file not
later than the last workday of August of each odd-numbered year the
return that would otherwise have been due on or before September 25
of that year under Subsection (a) without accounting for any credit
or allowance to which the person is entitled. The return must
contain estimates for the month of August of the information
ordinarily required on the return if it were filed in September,
other than information relating to any credit or allowance to which
the person is entitled. The person must remit with the return a
payment equal to one of the following amounts, at the person's
election:
(1) 90 percent of the estimated amount of tax the
person is required to collect and remit during August without
accounting for any credit or allowance to which the person is
entitled; or
(2) the amount of tax the person actually collected
and remitted in August of the preceding year.
(f) The return and payment required by Subsection (e) may be
filed in conjunction with the return and payment required by
Subsection (a) that is due on or before August 25 of an odd-numbered
year.
(g) A person who files a return required by Subsection (e)
shall file a supplemental return not later than September 25 of each
odd-numbered year that reports the total amount of tax collected
for the month of August of that year and the amount required to be
remitted, after accounting for any credit or allowance to which the
person is entitled. If the payment made under Subsection (e) is
less than the amount required to be remitted, the supplemental
return must be accompanied by a payment for the difference between
the amount required to be remitted and the amount of the payment
made under Subsection (e). If the payment made under Subsection (e)
exceeds the amount required to be remitted, the supplemental return
must state the amount of the overpayment. The person filing the
supplemental return may take a credit in the amount of the
overpayment against the next payment due under Subsection (c).
(h) The comptroller may adopt rules prescribing the
information required on a return filed under Subsection (e) or a
supplemental return filed under Subsection (g).
SECTION 7. Section 162.215, Tax Code, is amended by
amending Subsections (a) and (c) and adding Subsections (e), (f),
(g), and (h) to read as follows:
(a) Except as provided by Subsections [Subsection] (b),
(e), and (g), each person who is liable for the tax imposed by this
subchapter, a terminal operator, and a licensed distributor shall
file a return on or before the 25th day of the month following the
end of each calendar month.
(c) The return required by this section shall be accompanied
by a payment for the amount of tax reported due, subject to
Subsections (e) and (g).
(e) Each person who is liable for collecting and remitting
the tax imposed by this subchapter on a monthly basis shall file not
later than the last workday of August of each odd-numbered year the
return that would otherwise have been due on or before September 25
of that year under Subsection (a) without accounting for any credit
or allowance to which the person is entitled. The return must
contain estimates for the month of August of the information
ordinarily required on the return if it were filed in September,
other than information relating to any credit or allowance to which
the person is entitled. The person must remit with the return a
payment equal to one of the following amounts, at the person's
election:
(1) 90 percent of the estimated amount of tax the
person is required to collect and remit during August without
accounting for any credit or allowance to which the person is
entitled; or
(2) the amount of tax the person actually collected
and remitted in August of the preceding year.
(f) The return and payment required by Subsection (e) may be
filed in conjunction with the return and payment required by
Subsection (a) that is due on or before August 25 of an odd-numbered
year.
(g) A person who files a return required by Subsection (e)
shall file a supplemental return not later than September 25 of each
odd-numbered year that reports the total amount of tax collected
for the month of August of that year and the amount required to be
remitted, after accounting for any credit or allowance to which the
person is entitled. If the payment made under Subsection (e) is
less than the amount required to be remitted, the supplemental
return must be accompanied by a payment for the difference between
the amount required to be remitted and the amount of the payment
made under Subsection (e). If the payment made under Subsection (e)
exceeds the amount required to be remitted, the supplemental return
must state the amount of the overpayment. The person filing the
supplemental return may take a credit in the amount of the
overpayment against the next payment due under Subsection (c).
(h) The comptroller may adopt rules prescribing the
information required on a return filed under Subsection (e) or a
supplemental return filed under Subsection (g).
SECTION 8. Section 162.503, Tax Code, is amended to read as
follows:
Sec. 162.503. ALLOCATION OF GASOLINE TAX. (a) Except as
provided by Subsection (b), on [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) The comptroller may not allocate revenue remitted to the
comptroller during July and August of each odd-numbered year before
the first workday of September. The revenue shall be allocated as
otherwise provided by Subsection (a) not later than the fifth
workday of September.
SECTION 9. Section 162.504, Tax Code, is amended to read as
follows:
Sec. 162.504. ALLOCATION OF DIESEL FUEL TAX. (a) Except as
provided by Subsection (b), on [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) The comptroller may not allocate revenue remitted to the
comptroller during July and August of each odd-numbered year before
the first workday of September. The revenue shall be allocated as
otherwise provided by Subsection (a) not later than the fifth
workday of September.
SECTION 10. Section 171.152(c), Tax Code, is amended to
read as follows:
(c) Except as provided by Section 171.153, payment
[Payment] of the tax covering the regular annual period is due May
15[,] of each year after the beginning of the regular annual
period. However, if the first anniversary of the taxable entity's
beginning date is after October 3 and before January 1, the payment
of the tax covering the first regular annual period is due on the
same date as the tax covering the initial period.
SECTION 11. Subchapter D, Chapter 171, Tax Code, is amended
by adding Section 171.153 to read as follows:
Sec. 171.153. DATES ON WHICH PAYMENTS FROM CERTAIN LARGE
TAXABLE ENTITIES ARE DUE. (a) For purposes of this section, a
"large taxable entity" means a taxable entity for which the amount
of the tax reported as due under this chapter for the preceding
regular annual period exceeds the median amount of tax reported as
due under this chapter of all taxable entities for the same annual
period. A taxable entity may not be considered a large taxable
entity before the regular annual period following the taxable
entity's first regular annual period. Not later than June 1 of each
year, the comptroller shall:
(1) compute the median tax liability under this
chapter of all taxable entities for the preceding regular annual
period; and
(2) post the information on the comptroller's Internet
website for a taxable entity's use in determining whether the
entity is a large taxable entity.
(b) A large taxable entity shall pay the tax covering the
regular annual period in five payments. The first four payments are
due July 15, October 15, January 15, and April 15, and each must be
in an amount equal to one-fourth of 90 percent of the large taxable
entity's total tax owed for the preceding regular annual period.
The large taxable entity shall make a final payment equal to the
total tax for the regular annual period, minus the sum of the
amounts of the first four payments. The final payment is due May
15. If the sum of the amounts of the first four payments exceeds the
total tax for the regular annual period, the large taxable entity
may deduct the amount of the overpayment from the next payment
required to be made under this chapter or request a refund of that
amount.
(c) A large taxable entity that is authorized to request an
extension under Section 171.202 may request an extension for making
a tax payment required under this section. A request for an
extension under this section must be made in accordance with
procedures adopted by the comptroller by rule that are comparable
to the procedures applicable to a request for an extension under
Section 171.202, including the requirements for remitting a portion
of the amount due with the request.
(d) The comptroller shall adopt rules as necessary
prescribing:
(1) the manner in which payments are made under this
section and any information that must accompany the payments; and
(2) procedures for the making and granting of a
request for an extension under this section that are comparable to
the procedures under Section 171.202 to the extent practicable.
(e) Notwithstanding the payment schedule required by this
section, a large taxable entity's annual report is due on the date
prescribed by Section 171.202, and a reference in this chapter to
the date the report is originally due means the date prescribed by
that section.
SECTION 12. Subchapter B, Chapter 183, Tax Code, is amended
by adding Section 183.024 to read as follows:
Sec. 183.024. DUE DATES OF CERTAIN RETURNS AND PAYMENTS.
(a) This section applies to the reporting and remittance of taxes
imposed under this subchapter during August of each odd-numbered
year and prevails to the extent of a conflict with Section 183.022
or 183.023.
(b) A permittee shall file with the comptroller not later
than the last workday of August of each odd-numbered year the tax
return that would otherwise have been due on or before September 20
of that year under Section 183.022 without accounting for any
credit or allowance to which the permittee is entitled. The return
must contain estimates for the month of August of the information
ordinarily required on the return if it were filed in September,
other than information relating to any credit or allowance to which
the permittee is entitled. The permittee must remit with the return
a payment equal to one of the following amounts, at the permittee's
election:
(1) 90 percent of the estimated amount of tax imposed
on the permittee during August without accounting for any credit or
allowance to which the permittee is entitled; or
(2) the amount of tax actually imposed on the
permittee and remitted in August of the preceding year.
(c) The return and payment required by Subsection (b) may be
filed in conjunction with the return and payment required by
Sections 183.022 and 183.023 that is due on or before August 20 of
an odd-numbered year.
(d) A permittee who files a return required by Subsection
(b) shall file a supplemental return not later than September 20 of
each odd-numbered year that reports the total amount of tax
collected for the month of August of that year and the amount
required to be remitted, after accounting for any credit or
allowance to which the permittee is entitled. If the payment made
under Subsection (b) is less than the amount required to be
remitted, the supplemental return must be accompanied by a payment
for the difference between the amount required to be remitted and
the amount of the payment made under Subsection (b). If the payment
made under Subsection (b) exceeds the amount required to be
remitted, the supplemental return must state the amount of the
overpayment. The permittee filing the supplemental return may take
a credit in the amount of the overpayment against the next payment
due under Section 183.023.
SECTION 13. (a) Notwithstanding Section 171.153(a), Tax
Code, as added by this Act, the comptroller of public accounts shall
make the initial computation of median tax liability and post the
information on the comptroller's Internet website as required by
that subsection not later than June 15 of the year in which Section
171.153, Tax Code, as added by this Act, takes effect.
(b) The initial payment from a large taxpayer under Section
171.153(b), Tax Code, as added by this Act, is due July 15 of the
year in which Section 171.153, Tax Code, as added by this Act, takes
effect.
SECTION 14. This Act takes effect immediately if it
receives a vote of two-thirds of all the members elected to each
house, as provided by Section 39, Article III, Texas Constitution.
If this Act does not receive the vote necessary for immediate
effect:
(1) except as provided by Subdivision (2) of this
section, this Act takes effect September 1, 2011; and
(2) Section 171.152(c), Tax Code, as amended by this
Act, and Section 171.153, Tax Code, as added by this Act, take
effect June 1, 2012.