By: Duncan S.B. No. 1811
(In the Senate - Filed March 11, 2011; March 24, 2011, read
first time and referred to Committee on Finance; April 26, 2011,
reported adversely, with favorable Committee Substitute by the
following vote: Yeas 13, Nays 2; April 26, 2011, sent to printer.)
COMMITTEE SUBSTITUTE FOR S.B. No. 1811 By: Duncan
A BILL TO BE ENTITLED
AN ACT
relating to state fiscal matters; providing penalties.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
ARTICLE 1. FOUNDATION SCHOOL PROGRAM PAYMENTS
SECTION 1.01. Subsections (c), (d), and (f), Section
42.259, Education Code, are amended to read as follows:
(c) Payments from the foundation school fund to each
category 2 school district shall be made as follows:
(1) 22 percent of the yearly entitlement of the
district shall be paid in an installment to be made on or before the
25th day of September of a fiscal year;
(2) 18 percent of the yearly entitlement of the
district shall be paid in an installment to be made on or before the
25th day of October;
(3) 9.5 percent of the yearly entitlement of the
district shall be paid in an installment to be made on or before the
25th day of November;
(4) 7.5 percent of the yearly entitlement of the
district shall be paid in an installment to be made on or before the
25th day of April;
(5) five percent of the yearly entitlement of the
district shall be paid in an installment to be made on or before the
25th day of May;
(6) 10 percent of the yearly entitlement of the
district shall be paid in an installment to be made on or before the
25th day of June;
(7) 13 percent of the yearly entitlement of the
district shall be paid in an installment to be made on or before the
25th day of July; and
(8) 15 percent of the yearly entitlement of the
district shall be paid in an installment to be made after the 5th
day of September and not later than the 10th day of September of the
calendar year following the calendar year of the payment made under
Subdivision (1) [on or before the 25th day of August].
(d) Payments from the foundation school fund to each
category 3 school district shall be made as follows:
(1) 45 percent of the yearly entitlement of the
district shall be paid in an installment to be made on or before the
25th day of September of a fiscal year;
(2) 35 percent of the yearly entitlement of the
district shall be paid in an installment to be made on or before the
25th day of October; and
(3) 20 percent of the yearly entitlement of the
district shall be paid in an installment to be made after the 5th
day of September and not later than the 10th day of September of the
calendar year following the calendar year of the payment made under
Subdivision (1) [on or before the 25th day of August].
(f) Except as provided by Subsection (c)(8) or (d)(3), any
[Any] previously unpaid additional funds from prior fiscal years
owed to a district shall be paid to the district together with the
September payment of the current fiscal year entitlement.
SECTION 1.02. Subsection (c), Section 466.355, Government
Code, is repealed.
SECTION 1.03. The changes made by this article to Section
42.259, Education Code, apply only to a payment from the foundation
school fund that is made on or after the effective date of this Act.
A payment to a school district from the foundation school fund that
is made before that date is governed by Section 42.259, Education
Code, as it existed before amendment by this article, and the former
law is continued in effect for that purpose.
ARTICLE 2. SALE OF CERTAIN STATE PROPERTY
SECTION 2.01. (a) Not later than August 31, 2013, the
General Land Office shall offer for sale on behalf of each holder of
real property the tracts of real property described by Section 2.02
of this article.
(b) Except as otherwise provided by this article, the sale
shall be conducted as provided by Section 31.158, Natural Resources
Code.
SECTION 2.02. Section 2.01 of this article applies to
property described as follows:
(1) GLO State Real Property ID OA-1900, described as:
All of Outlot 55, Division E, and all of Outlot 56, save and except
the northwest 171 by 171 feet of Outlot 56, Division E, plus the
vacated portion of East 16th Street, City of Austin, Travis County;
(2) GLO State Real Property ID OA-2402, described as:
46.19 acres out of the George W. Spear League, Austin, Travis
County, as described in Volume 776, Page 225, of the Travis County
Deed Records;
(3) GLO State Real Property ID OA-1905, described as:
The northeast 1/4, the north 1/2 of the southeast 1/4 and the east 5
feet of the northwest 1/4 and east 5 feet of the north 1/2 of the
southwest 1/4, all in Outlot 42, Division E, City of Austin, Travis
County;
(4) GLO State Real Property ID OA-2177, described as:
Lot 25-A, Capitol Business park, 1-A, a subdivision of Travis
County according to the plat recorded in Volume 81, page 110, plat
records, Austin, Travis County;
(5) Parcel B, approximately 895.99 acres, of GLO State
Real Property ID OA-702, described as: 895.99 acres out of the
Stephen Manning Survey, A-31, Walker County;
(6) GLO State Real Property ID OA-1913, described as:
A 2.32 acre tract of land being the easterly 79 feet, more or less,
of the southern half of Block 54, Division E, excluding a 20 foot
alley, as shown on a map of the Original City of Austin, in the
General Land Office for the State of Texas in the City of Austin,
Travis County;
(7) Parcel B, approximately 13 acres, of GLO State
Real Property ID OA-702, described as: A 13 acre tract of land,
more or less, being that part of the McKinney Falls State
Park/Headquarters lying west of East Stassney Lane, out of the
Santiago Del Valle Grant, Austin, Travis County;
(8) Parcel B, approximately 20 acres, of GLO State
Real Property ID OA-736, described as: Approximately 20 acres out
of a 78.182 acre tract being all of Blocks 20 and 21 of the Lon C.
Hill subdivision of shares 6, 7, 8, and 9 of the Concepcion de
Carricitos Grant, Cameron County;
(9) GLO State Real Property ID OA-2144, described as:
0.344 acres of land consisting of Lot 8, Block 2, Twin Circle
Estates Addition, City of Wortham, Freestone County;
(10) Parcel A, approximately 33 acres, of GLO State
Real Property ID OA-752, described as: 33 acres being out of the
south half of Section 51, Blind Asylum Land Survey, Abilene, Taylor
County; and
(11) GLO State Real Property ID OA-2139, described as:
Lot 11, Plantation Acres, Marlin, Falls County.
SECTION 2.03. The proceeds from the sales authorized by
Section 2.01 of this article shall be deposited in the state
treasury to the credit of the general revenue fund.
ARTICLE 3. CUSTOMS BROKERS
SECTION 3.01. Subsections (a-1), (f), and (f-1), Section
151.157, Tax Code, are amended to read as follows:
(a-1) The comptroller shall maintain a password-protected
website that a customs broker, or an authorized employee of a
customs broker, licensed under this section must use to prepare
documentation to show the exemption of tangible personal property
under Section 151.307(b)(2). The comptroller shall require a
customs broker or authorized employee to use the website to
actually produce the documentation after providing all necessary
information. The comptroller shall use the information provided by
a customs broker or authorized employee under this subsection as
necessary to enforce this section and Section 151.307. [The
comptroller shall provide an alternate method to prepare
documentation to show the exemption of tangible personal property
under Section 151.307(b)(2) in those instances when the
password-protected website is unavailable due to technical or
communication problems.]
(f) The comptroller may suspend or revoke a license issued
under this section if the customs broker does not comply with
Section 151.1575(c) or issues documentation that is false [to
obtain a refund of taxes paid on tangible personal property not
exported or to assist another person in obtaining such a refund].
The comptroller may determine the length of suspension or
revocation necessary for the enforcement of this chapter and the
comptroller's rules. A proceeding to suspend or revoke a license
under this subsection is a contested case under Chapter 2001,
Government Code. Judicial review is by trial de novo. The district
courts of Travis County have exclusive original jurisdiction of a
suit under this section.
(f-1) In addition to any other penalty provided by law, the
comptroller may require a customs broker to pay to the comptroller
the amount of any tax refunded and the amount of any penalty imposed
under Section 151.1575(c) if the customs broker did not comply with
this section or the rules adopted by the comptroller under this
section [in relation to the refunded tax].
SECTION 3.02. Subsections (b) and (c), Section 151.1575,
Tax Code, are amended to read as follows:
(b) A customs broker licensed by the comptroller or an
authorized employee of the customs broker may issue and deliver
documentation under Subsection (a) at any time after the tangible
personal property is purchased and the broker or employee completes
the process required by Subsection (a). The documentation must
include:
(1) the name and address of the customs broker;
(2) the license number of the customs broker;
(3) the name and address of the purchaser;
(4) the name and address of the place at which the
property was purchased;
(5) the date and time of the sale;
(6) a description and the quantity of the property;
(7) the sales price of the property;
(8) the foreign country destination of the property,
which may not be the place of export;
(9) the date and time:
(A) at which the customs broker or authorized
employee watched the property cross the border of the United
States;
(B) at which the customs broker or authorized
employee watched the property being placed on a common carrier for
delivery outside the territorial limits of the United States; or
(C) the property is expected to arrive in the
foreign country destination, as stated by the purchaser;
(10) a declaration signed by the customs broker or an
authorized employee of the customs broker stating that:
(A) the customs broker is a licensed Texas
customs broker; and
(B) the customs broker or authorized employee
inspected the property and the original receipt for the property;
and
(11) an export certification stamp issued by the
comptroller.
(c) The comptroller may require a customs broker to pay the
comptroller the amount of any tax refunded if the customs broker
does not comply with this section, Section 151.157, or the rules
adopted by the comptroller under this section or Section 151.157.
In addition to the amount of the refunded tax, the comptroller may
require the customs broker to pay a penalty of [in an amount equal
to the amount of the refunded tax, but] not less than $500 nor more
than $5,000. The comptroller and the state may deduct any penalties
to be paid by a customs broker from the broker's posted bond.
SECTION 3.03. Subsection (g), Section 151.158, Tax Code, is
amended to read as follows:
(g) The comptroller shall charge $2.10 [$1.60] for each
stamp. The comptroller shall use $1.60 of the money from the sale
of the stamps only for costs related to producing the stamps,
including costs of materials, labor, and overhead. The comptroller
shall use the remaining 50 cents only for enforcement of the laws
relating to customs brokers under this title. Any unspent money
shall be deposited to the credit of the general revenue fund.
Customs brokers who return unused stamps to the comptroller's
office on a quarterly basis shall get credit towards the purchase of
new stamps.
SECTION 3.04. The change in law made by this article applies
only to documentation issued on or after the effective date of this
article. Documentation issued before the effective date of this
article is governed by the law in effect on the date the
documentation was issued, and that law is continued in effect for
that purpose.
ARTICLE 4. STATE SALES AND FRANCHISE TAX REFUNDS FOR CERTAIN AD
VALOREM TAXPAYERS
SECTION 4.01. Subchapter F, Chapter 111, Tax Code, is
repealed.
SECTION 4.02. The repeal of Subchapter F, Chapter 111, Tax
Code, by this article does not affect an eligible person's right to
claim a refund of state sales and use and state franchise taxes that
was established under Section 111.301, Tax Code, in relation to
taxes paid before the effective date of this article in a calendar
year for which the person paid ad valorem taxes to a school district
as provided by Section 111.301, Tax Code, before the effective date
of this article. An eligible person's right to claim a refund of
state sales and use and state franchise taxes that was established
under Section 111.301, Tax Code, in relation to taxes paid before
the effective date of this article in a calendar year for which the
person paid ad valorem taxes to a school district as provided by
Section 111.301, Tax Code, before the effective date of this
article is governed by the law in effect on the date the right to
claim the refund was established, and the former law is continued in
effect for that purpose.
ARTICLE 5. APPLICABILITY OF HOTEL TAX TO PERMANENT RESIDENTS
SECTION 5.01. Section 156.001, Tax Code, is amended to read
as follows:
Sec. 156.001. DEFINITION. In this chapter, "hotel" means a
building in which members of the public obtain sleeping
accommodations for consideration. The term includes a hotel,
motel, tourist home, tourist house, tourist court, lodging house,
inn, rooming house, or bed and breakfast. The term does not
include:
(1) a hospital, sanitarium, or nursing home; [or]
(2) a dormitory or other housing facility owned or
leased and operated by an institution of higher education or a
private or independent institution of higher education as those
terms are defined by Section 61.003, Education Code, used by the
institution for the purpose of providing sleeping accommodations
for persons engaged in an educational program or activity at the
institution; or
(3) that part of an apartment or condominium building
that consists of a dwelling that is leased to a tenant, as the terms
"tenant" and "dwelling" are defined by Section 92.001, Property
Code.
SECTION 5.02. Subsection (c), Section 351.002, Tax Code, is
amended to read as follows:
(c) The tax does not apply to a person who has the right to
use or possess a room in a hotel for at least 30 consecutive days, so
long as there is no interruption of payment for that period [is a
permanent resident under Section 156.101 of this code].
SECTION 5.03. Subdivision (1), Section 352.001, Tax Code,
is amended to read as follows:
(1) "Hotel" has the meaning assigned by Section
156.001 [156.001(1)].
SECTION 5.04. Subsection (c), Section 352.002, Tax Code, is
amended to read as follows:
(c) The tax does not apply to a person who has the right to
use or possess a room in a hotel for at least 30 consecutive days, so
long as there is no interruption of payment for that period [is a
permanent resident under Section 156.101 of this code].
SECTION 5.05. Section 156.101, Tax Code, is repealed.
SECTION 5.06. This article takes effect July 1, 2011, if
this Act 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
effect on that date, this article takes effect October 1, 2011.
ARTICLE 6. UNCLAIMED PROPERTY
SECTION 6.01. Subsection (a), Section 72.101, Property
Code, is amended to read as follows:
(a) Except as provided by this section and Sections 72.1015,
72.1016, 72.1017, and 72.102, personal property is presumed
abandoned if, for longer than three years:
(1) the existence and location of the owner of the
property is unknown to the holder of the property; and
(2) according to the knowledge and records of the
holder of the property, a claim to the property has not been
asserted or an act of ownership of the property has not been
exercised.
SECTION 6.02. Subchapter B, Chapter 72, Property Code, is
amended by adding Section 72.1017 to read as follows:
Sec. 72.1017. UTILITY DEPOSITS. (a) In this section:
(1) "Utility" has the meaning assigned by Section
183.001, Utilities Code.
(2) "Utility deposit" is a refundable money deposit a
utility requires a user of the utility service to pay as a condition
of initiating the service.
(b) Notwithstanding Section 73.102, a utility deposit is
presumed abandoned on the latest of:
(1) the first anniversary of the date a refund check
for the utility deposit was payable to the owner of the deposit;
(2) the first anniversary of the date the utility last
received documented communication from the owner of the utility
deposit; or
(3) the first anniversary of the date the utility
issued a refund check for the deposit payable to the owner of the
deposit if, according to the knowledge and records of the utility or
payor of the check, during that period, a claim to the check has not
been asserted or an act of ownership by the payee has not been
exercised.
SECTION 6.03. Subsection (c), Section 72.102, Property
Code, is amended to read as follows:
(c) A money order to which Subsection (a) applies is
presumed to be abandoned on the latest of:
(1) the third [seventh] anniversary of the date on
which the money order was issued;
(2) the third [seventh] anniversary of the date on
which the issuer of the money order last received from the owner of
the money order communication concerning the money order; or
(3) the third [seventh] anniversary of the date of the
last writing, on file with the issuer, that indicates the owner's
interest in the money order.
SECTION 6.04. Section 72.103, Property Code, is amended to
read as follows:
Sec. 72.103. PRESERVATION OF PROPERTY. Notwithstanding any
other provision of this title except a provision of this section or
Section 72.1016 relating to a money order or a stored value card, a
holder of abandoned property shall preserve the property and may
not at any time, by any procedure, including a deduction for
service, maintenance, or other charge, transfer or convert to the
profits or assets of the holder or otherwise reduce the value of the
property. For purposes of this section, value is determined as of
the date of the last transaction or contact concerning the
property, except that in the case of a money order, value is
determined as of the date the property is presumed abandoned under
Section 72.102(c). If a holder imposes service, maintenance, or
other charges on a money order prior to the time of presumed
abandonment, such charges may not exceed the amount of $1 [50 cents]
per month for each month the money order remains uncashed prior to
the month in which the money order is presumed abandoned.
SECTION 6.05. Section 73.101, Property Code, is amended by
amending Subsection (a) and adding Subsection (c) to read as
follows:
(a) An account or safe deposit box is presumed abandoned if:
(1) except as provided by Subsection (c), the account
or safe deposit box has been inactive for at least five years as
determined under Subsection (b);
(2) the location of the depositor of the account or
owner of the safe deposit box is unknown to the depository; and
(3) the amount of the account or the contents of the
box have not been delivered to the comptroller in accordance with
Chapter 74.
(c) If the account is a checking or savings account or is a
matured certificate of deposit, the account is presumed abandoned
if the account has been inactive for at least three years as
determined under Subsection (b)(1).
SECTION 6.06. Subsection (a), Section 74.101, Property
Code, is amended to read as follows:
(a) Each holder who on June 1 [30] holds property that is
presumed abandoned under Chapter 72, 73, or 75 of this code or under
Chapter 154, Finance Code, shall file a report of that property on
or before the following July [November] 1. The comptroller may
require the report to be in a particular format, including a format
that can be read by a computer.
SECTION 6.07. Subsection (a), Section 74.1011, Property
Code, is amended to read as follows:
(a) Except as provided by Subsection (b), a holder who on
June 1 [30] holds property valued at more than $250 that is presumed
abandoned under Chapter 72, 73, or 75 of this code or Chapter 154,
Finance Code, shall, on or before the preceding May [following
August] 1, mail to the last known address of the known owner written
notice stating that:
(1) the holder is holding the property; and
(2) the holder may be required to deliver the property
to the comptroller on or before July [November] 1 if the property is
not claimed.
SECTION 6.08. Subsections (a) and (c), Section 74.301,
Property Code, are amended to read as follows:
(a) Except as provided by Subsection (c), each holder who on
June 1 [30] holds property that is presumed abandoned under Chapter
72, 73, or 75 shall deliver the property to the comptroller on or
before the following July [November] 1 accompanied by the report
required to be filed under Section 74.101.
(c) If the property subject to delivery under Subsection (a)
is the contents of a safe deposit box, the comptroller may instruct
a holder to deliver the property on a specified date before July
[November] 1 of the following year.
SECTION 6.09. Subsection (e), Section 74.601, Property
Code, is amended to read as follows:
(e) The comptroller on receipt or from time to time may
[from time to time] sell securities, including stocks, bonds, and
mutual funds, received under this chapter or any other statute
requiring the delivery of unclaimed property to the comptroller and
use the proceeds to buy, exchange, invest, or reinvest in
marketable securities. When making or selling the investments, the
comptroller shall exercise the judgment and care of a prudent
person.
SECTION 6.10. Section 74.708, Property Code, is amended to
read as follows:
Sec. 74.708. PROPERTY HELD IN TRUST. A holder who on June 1
[30] holds property presumed abandoned under Chapters 72-75 holds
the property in trust for the benefit of the state on behalf of the
missing owner and is liable to the state for the full value of the
property, plus any accrued interest and penalty. A holder is not
required by this section to segregate or establish trust accounts
for the property provided the property is timely delivered to the
comptroller in accordance with Section 74.301.
SECTION 6.11. A charge imposed on a money order under
Section 72.103, Property Code, by a holder before the effective
date of this article is governed by the law applicable to the charge
immediately before the effective date of this article, and the
holder may retain the charge.
ARTICLE 7. CLASSIFICATION OF JUDICIAL AND COURT PERSONNEL
TRAINING FUND
SECTION 7.01. Section 56.001, Government Code, is amended
to read as follows:
Sec. 56.001. JUDICIAL AND COURT PERSONNEL TRAINING FUND.
(a) The judicial and court personnel training fund is an account
in the general revenue fund. Money in the judicial and court
personnel training fund may be appropriated only to [created in the
state treasury and shall be administered by] the court of criminal
appeals for the uses authorized in Section 56.003.
(b) [(i)] On requisition of the court of criminal appeals,
the comptroller shall draw a warrant on the fund for the amount
specified in the requisition for a use authorized in Section
56.003. A warrant may not exceed the amount appropriated for any
one fiscal year. [At the end of each state fiscal year, any
unexpended balance in the fund in excess of $500,000 shall be
transferred to the general revenue fund.]
ARTICLE 8. PROCESS SERVER CERTIFICATION FEES
SECTION 8.01. Subchapter A, Chapter 51, Government Code, is
amended by adding Section 51.008 to read as follows:
Sec. 51.008. FEES FOR PROCESS SERVER CERTIFICATION.
(a) The process server review board established by supreme court
order may recommend to the supreme court the fees to be charged for
process server certification and renewal of certification. The
supreme court must approve the fees recommended by the process
server review board before the fees may be collected.
(b) If a certification is issued or renewed for a term that
is less than the certification period provided by supreme court
rule, the fee for the certification shall be prorated so that the
process server pays only that portion of the fee that is allocable
to the period during which the certification is valid. On renewal
of the certification on the new expiration date, the process server
must pay the entire certification renewal fee.
(c) The Office of Court Administration of the Texas Judicial
System may collect the fees recommended by the process server
review board and approved by the supreme court. Fees collected
under this section shall be sent to the comptroller for deposit to
the credit of the general revenue fund.
(d) Fees collected under this section may be appropriated to
the Office of Court Administration of the Texas Judicial System for
the support of regulatory programs for process servers and
guardians.
SECTION 8.02. (a) The fees recommended and approved under
Section 51.008, Government Code, as added by this article, apply
to:
(1) each person who holds a process server
certification on the effective date of this article; and
(2) each person who applies for process server
certification on or after the effective date of this article.
(b) The Office of Court Administration of the Texas Judicial
System shall prorate the process server certification fee so that a
person who holds a process server certification on the effective
date of this article pays only that portion of the fee that is
allocable to the period during which the certification is valid. On
renewal of the certification on the new expiration date, the entire
certification renewal fee is payable.
ARTICLE 9. FEES FOR DELIVERY OF CERTAIN PETROLEUM PRODUCTS
SECTION 9.01. Subsection (b), Section 26.3574, Water Code,
is amended to read as follows:
(b) A fee is imposed on the delivery of a petroleum product
on withdrawal from bulk of that product as provided by this
subsection. Each operator of a bulk facility on withdrawal from
bulk of a petroleum product shall collect from the person who orders
the withdrawal a fee in an amount determined as follows:
(1) $3.75 for each delivery into a cargo tank having a
capacity of less than 2,500 gallons [for the state fiscal year
beginning September 1, 2007, through the state fiscal year ending
August 31, 2011];
(2) $7.50 for each delivery into a cargo tank having a
capacity of 2,500 gallons or more but less than 5,000 gallons [for
the state fiscal year beginning September 1, 2007, through the
state fiscal year ending August 31, 2011];
(3) $11.75 for each delivery into a cargo tank having a
capacity of 5,000 gallons or more but less than 8,000 gallons [for
the state fiscal year beginning September 1, 2007, through the
state fiscal year ending August 31, 2011];
(4) $15.00 for each delivery into a cargo tank having a
capacity of 8,000 gallons or more but less than 10,000 gallons [for
the state fiscal year beginning September 1, 2007, through the
state fiscal year ending August 31, 2011]; and
(5) $7.50 for each increment of 5,000 gallons or any
part thereof delivered into a cargo tank having a capacity of 10,000
gallons or more [for the state fiscal year beginning September 1,
2007, through the state fiscal year ending August 31, 2011].
ARTICLE 10. REMITTANCE AND ALLOCATION OF CERTAIN MOTOR FUELS
TAXES
SECTION 10.01. 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)-(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 10.02. 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)-(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 10.03. 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 10.04. 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 10.05. The expiration of the amendments made to the
Tax Code in accordance with this article 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.
ARTICLE 11. REMITTANCE OF MIXED BEVERAGE TAXES AND TAXES AND FEES
ON CERTAIN ALCOHOLIC BEVERAGES
SECTION 11.01. 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 11.02. 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 11.03. 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 11.04. 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 11.05. 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 11.06. 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 11.07. The expiration of the amendments made to the
Alcoholic Beverage Code and Tax Code in accordance with this
article 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.
ARTICLE 12. CIGARETTE TAX STAMPING ALLOWANCE
SECTION 12.01. Subsection (a), Section 154.052, Tax Code,
is amended to read as follows:
(a) A distributor is, subject to the provisions of Section
154.051, entitled to one [three] percent of the face value of stamps
purchased as a stamping allowance for providing the service of
affixing stamps to cigarette packages, except that an out-of-state
distributor is entitled to receive only the same percentage of
stamping allowance as that given to Texas distributors doing
business in the state of the distributor.
SECTION 12.02. This article applies only to cigarette
stamps purchased on or after the effective date of this article.
Cigarette stamps purchased before the effective date of this
article are governed by the law in effect on the date the cigarette
stamps were purchased, and that law is continued in effect for that
purpose.
ARTICLE 13. TAXATION OF CERTAIN CIGARS
SECTION 13.01. Section 155.001, Tax Code, is amended by
amending Subdivision (2) and adding Subdivision (9-a) to read as
follows:
(2) "Cigar" means a roll of fermented tobacco that is
wrapped in tobacco and the main stream of smoke from which produces
an alkaline reaction to litmus paper. The term includes a little
cigar.
(9-a) "Little cigar" means a roll for smoking:
(A) that is made of tobacco or tobacco mixed with
another ingredient;
(B) that contains an integrated cellulose filter
or other similar filter;
(C) that is wrapped with a material other than
natural leaf tobacco; and
(D) that is not a cigarette.
SECTION 13.02. Subsection (b), Section 155.021, Tax Code,
is amended to read as follows:
(b) The tax rates are:
(1) the rate provided by Section 154.021(b)(1), or a
successor law, as if a little cigar were a cigarette [one cent per
10 or fraction of 10 on cigars weighing three pounds or less per
thousand];
(2) $7.50 per thousand on cigars other than little
cigars that[:
[(A) weigh more than three pounds per thousand;
and
[(B)] sell at factory list price, exclusive of
any trade discount, special discount, or deal, for 3.3 cents or less
each;
(3) $11 per thousand on cigars other than little
cigars that:
(A) [weigh more than three pounds per thousand;
[(B)] sell at factory list price, exclusive of
any trade discount, special discount, or deal, for more than 3.3
cents each; and
(B) [(C)] contain no substantial amount of
nontobacco ingredients; and
(4) $15 per thousand on cigars other than little
cigars that:
(A) [weigh more than three pounds per thousand;
[(B)] sell at factory list price, exclusive of
any trade discount, special discount, or deal, for more than 3.3
cents each; and
(B) [(C)] contain a substantial amount of
nontobacco ingredients.
SECTION 13.03. Section 155.2415, Tax Code, is amended to
read as follows:
Sec. 155.2415. ALLOCATION OF CERTAIN REVENUE TO PROPERTY
TAX RELIEF FUND AND CERTAIN OTHER FUNDS. (a) Notwithstanding
Section 155.241, beginning September 1, 2011, the comptroller shall
calculate the difference between the amount of revenue derived from
the tax imposed by Section 155.021(b)(1) and the amount of revenue
that the tax imposed by Section 155.021(b)(1), as it existed on
August 31, 2011, would have generated if it had been in effect. The
comptroller shall deposit an amount equal to that difference to the
credit of the property tax relief fund under Section 403.109,
Government Code.
(b) If the amount under Subsection (a) is less than zero,
the comptroller shall consider the amount to be zero.
(c) Notwithstanding Section 155.241, the proceeds from the
collection of taxes imposed by Section 155.0211 shall be allocated
as follows:
(1) the amount of the proceeds that is equal to the
amount that, if the taxes imposed by Section 155.0211 were imposed
at a rate of 40 percent of the manufacturer's list price, exclusive
of any trade discount, special discount, or deal, would be
attributable to the portion of that tax rate in excess of 35.213
percent, shall be deposited to the credit of the property tax relief
fund under Section 403.109, Government Code;
(2) the amount of the proceeds that is equal to the
amount that would be attributable to a tax rate of 35.213 percent of
the manufacturer's list price, exclusive of any trade discount,
special discount, or deal, if the taxes were imposed by Section
155.0211 at that rate, shall be deposited to the credit of the
general revenue fund; and
(3) 100 percent of the remaining proceeds shall be
deposited to the credit of the physician education loan repayment
program account established under Subchapter J, Chapter 61,
Education Code.
SECTION 13.04. The changes in law made by this article do
not affect taxes imposed before the effective date of this article,
and the law in effect before the effective date of this article is
continued in effect for purposes of the liability for and
collection of those taxes.
ARTICLE 14. SALES FOR RESALE
SECTION 14.01. Section 151.006, Tax Code, is amended by
amending Subsection (a) and adding Subsection (c) to read as
follows:
(a) "Sale for resale" means a sale of:
(1) tangible personal property or a taxable service to
a purchaser who acquires the property or service for the purpose of
reselling it with or as a taxable item in the United States of
America or a possession or territory of the United States of America
or in the United Mexican States in the normal course of business in
the form or condition in which it is acquired or as an attachment to
or integral part of other tangible personal property or taxable
service;
(2) tangible personal property to a purchaser for the
sole purpose of the purchaser's leasing or renting it in the United
States of America or a possession or territory of the United States
of America or in the United Mexican States in the normal course of
business to another person, but not if incidental to the leasing or
renting of real estate;
(3) tangible personal property to a purchaser who
acquires the property for the purpose of transferring it in the
United States of America or a possession or territory of the United
States of America or in the United Mexican States as an integral
part of a taxable service; [or]
(4) a taxable service performed on tangible personal
property that is held for sale by the purchaser of the taxable
service; or
(5) tangible personal property to a purchaser who
acquires the property for the sole purpose of transferring it as an
integral part of performing a contract with the federal government
only if the purchaser:
(A) allocates to the contract the cost of the
property as a direct or indirect cost;
(B) bills the cost of the property to the federal
government for reimbursement; and
(C) transfers title to the property to the
federal government under the contract and applicable federal
acquisition regulations.
(c) Except as otherwise provided by this chapter, a sale for
resale does not include the sale of tangible personal property or a
taxable service to a purchaser who acquires the property or service
for the purpose of performing a service that is not subject to
taxation under this chapter, regardless of whether title transfers
to the purchaser's customer.
SECTION 14.02. This article takes effect immediately if
this Act 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, this article takes effect September 1, 2011.
ARTICLE 15. COLLECTION IMPROVEMENT PROGRAM
SECTION 15.01. Subsections (f), (h), (i), and (j), Article
103.0033, Code of Criminal Procedure, are amended to read as
follows:
(f) The [comptroller, in cooperation with the] office[,]
shall develop a methodology for determining the collection rate of
counties and municipalities described by Subsection (e) before
implementation of a program. The office [comptroller] shall
determine the rate for each county and municipality not later than
the first anniversary of the county's or municipality's adoption of
a program.
(h) The office[, in consultation with the comptroller,]
may:
(1) use case dispositions, population, revenue data,
or other appropriate measures to develop a prioritized
implementation schedule for programs; and
(2) determine whether it is not cost-effective to
implement a program in a county or municipality and grant a waiver
to the county or municipality.
(i) Each county and municipality shall at least annually
submit to the office [and the comptroller] a written report that
includes updated information regarding the program, as determined
by the office [in cooperation with the comptroller]. The report
must be in a form approved by the office [in cooperation with the
comptroller].
(j) The office [comptroller] shall periodically audit
counties and municipalities to verify information reported under
Subsection (i) and confirm that the county or municipality is
conforming with requirements relating to the program. [The
comptroller shall consult with the office in determining how
frequently to conduct audits under this section.]
SECTION 15.02. Subsection (e), Section 133.058, Local
Government Code, is amended to read as follows:
(e) A municipality or county may not retain a service fee
if, during an audit under [Section 133.059 of this code or] Article
103.0033(j), Code of Criminal Procedure, the Office of Court
Administration of the Texas Judicial System [comptroller]
determines that the municipality or county is not in compliance
with Article 103.0033, Code of Criminal Procedure. The
municipality or county may continue to retain a service fee under
this section on receipt of a written confirmation from the Office of
Court Administration of the Texas Judicial System [comptroller]
that the municipality or county is in compliance with Article
103.0033, Code of Criminal Procedure.
SECTION 15.03. Subsection (c-1), Section 133.103, Local
Government Code, is amended to read as follows:
(c-1) The treasurer shall send 100 percent of the fees
collected under this section to the comptroller if, during an audit
under [Section 133.059 of this code or] Article 103.0033(j), Code
of Criminal Procedure, the Office of Court Administration of the
Texas Judicial System [comptroller] determines that the
municipality or county is not in compliance with Article 103.0033,
Code of Criminal Procedure. The municipality or county shall
continue to dispose of fees as otherwise provided by this section on
receipt of a written confirmation from the Office of Court
Administration of the Texas Judicial System [comptroller] that the
municipality or county is in compliance with Article 103.0033, Code
of Criminal Procedure.
ARTICLE 16. REMITTANCE AND ALLOCATION OF FRANCHISE TAX
SECTION 16.01. 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 16.02. The expiration of the amendment made to the
Tax Code in accordance with this article does not affect tax
liability accruing before the expiration of that amendment. That
liability continues in effect as if the amendment 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.
ARTICLE 17. REMITTANCE OF SALES AND USE TAXES
SECTION 17.01. 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 17.02. 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 17.03. The expiration of the amendments made to the
Tax Code in accordance with this article 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.
ARTICLE 18. REPORTS REGARDING CERTAIN SALES OF ALCOHOLIC
BEVERAGES
SECTION 18.01. Section 111.006, Tax Code, is amended by
adding Subsections (h) and (i) to read as follows:
(h) The comptroller shall disclose information to a person
regarding net sales by quantity, brand, and size that is submitted
in a report required under Section 151.462 if:
(1) the person requesting the information holds a
permit or license under Chapter 19, 20, 21, 37, 64, 65, or 66,
Alcoholic Beverage Code; and
(2) the request relates only to information regarding
the sale of a product distributed by the person making the request.
(i) A disclosure made under Subsection (h) is not considered
a disclosure of competitively sensitive, proprietary, or
confidential information.
SECTION 18.02. Chapter 151, Tax Code, is amended by adding
Subchapter I-1, and a heading is added to that subchapter to read as
follows:
SUBCHAPTER I-1. REPORTS BY PERSONS INVOLVED IN THE MANUFACTURE
AND DISTRIBUTION OF ALCOHOLIC BEVERAGES
SECTION 18.03. Subchapter I-1, Chapter 151, Tax Code, as
added by this Act, is amended by adding Sections 151.462, 151.463,
151.464, 151.465, 151.466, 151.467, 151.468, 151.469, 151.470, and
151.471, and Section 151.433, Tax Code, is transferred to
Subchapter I-1, Chapter 151, Tax Code, redesignated as Section
151.461, Tax Code, and amended to read as follows:
Sec. 151.461 [151.433]. DEFINITIONS. [REPORTS BY
WHOLESALERS AND DISTRIBUTORS OF BEER, WINE, AND MALT LIQUOR.
(a)] In this subchapter [section]:
(1) "Brewer" means a person required to hold a brewer's
permit under Chapter 12, Alcoholic Beverage Code.
(2) "Distributor" means a person required to hold:
(A) a general distributor's license under
Chapter 64, Alcoholic Beverage Code;
(B) a local distributor's license under Chapter
65, Alcoholic Beverage Code; or
(C) a branch distributor's license under Chapter
66, Alcoholic Beverage Code.
(3) "Manufacturer" means a person required to hold a
manufacturer's license under Chapter 62, Alcoholic Beverage Code.
(4) "Package store local distributor" means a person
required to hold:
(A) a package store permit under Chapter 22,
Alcoholic Beverage Code; and
(B) a local distributor's permit under Chapter
23, [a general, local, or branch distributor's license under the]
Alcoholic Beverage Code.
(5) [(2)] "Retailer" means a person required to hold
[the following]:
(A) a wine and beer retailer's permit under
Chapter 25, Alcoholic Beverage Code;
(B) a wine and beer retailer's off-premise permit
under Chapter 26, Alcoholic Beverage Code;
(C) a temporary wine and beer retailer's permit
or special three-day wine and beer permit under Chapter 27,
Alcoholic Beverage Code;
(D) a mixed beverage permit under Chapter 28,
Alcoholic Beverage Code;
(E) a daily temporary mixed beverage permit under
Chapter 30, Alcoholic Beverage Code;
(F) a private club registration permit under
Chapter 32, Alcoholic Beverage Code;
(G) a certificate issued to a fraternal or
veterans organization under Section 32.11, Alcoholic Beverage
Code;
(H) a daily temporary private club permit under
Subchapter B, Chapter 33, Alcoholic Beverage Code;
(I) a temporary charitable auction permit under
Chapter 53, Alcoholic Beverage Code;
(J) a retail dealer's on-premise license under
Chapter 69, Alcoholic Beverage Code;
(K) a temporary license under Chapter 72,
Alcoholic Beverage Code; or
(L) [(D)] a retail dealer's off-premise license
under Chapter 71, Alcoholic Beverage Code, except for a dealer who
also holds a package store permit under Chapter 22, Alcoholic
Beverage Code.
(6) [(3)] "Wholesaler" means a person required to hold
[the following under the Alcoholic Beverage Code]:
(A) a winery permit under Chapter 16, Alcoholic
Beverage Code;
(B) a wholesaler's permit under Chapter 19,
Alcoholic Beverage Code;
(C) [(B)] a general Class B wholesaler's permit
under Chapter 20, Alcoholic Beverage Code; or
(D) [(C)] a local Class B wholesaler's permit
under Chapter 21, Alcoholic Beverage Code.
Sec. 151.462. REPORTS BY BREWERS, MANUFACTURERS,
WHOLESALERS, AND DISTRIBUTORS. (a) [(b)] The comptroller shall
[may, when considered necessary by the comptroller for the
administration of a tax under this chapter,] require each brewer,
manufacturer, wholesaler, [or] distributor, or package store local
distributor [of beer, wine, or malt liquor] to file with the
comptroller a report each month of alcoholic beverage sales to
retailers in this state.
(b) Each brewer, manufacturer, [(c) The] wholesaler, [or]
distributor, or package store local distributor shall file a
separate [the] report for each permit or license held on or before
the 25th day of each month. The report must contain the following
information for the preceding calendar month's sales in relation to
each retailer:
(1) the brewer's, manufacturer's, wholesaler's,
distributor's, or package store local distributor's name, address,
taxpayer number and outlet number assigned by the comptroller, and
alphanumeric permit or license number issued by the Texas Alcoholic
Beverage Commission;
(2) the retailer's:
(A) name and address, including street name and
number, city, and zip code;
(B) taxpayer number assigned by the comptroller;
and
(C) alphanumeric permit or license number issued
by the Texas Alcoholic Beverage Commission for each separate retail
location or outlet to which the brewer, manufacturer, wholesaler,
distributor, or package store local distributor sold the alcoholic
beverages that are listed on the report [the name of the retailer
and the address of the retailer's outlet location to which the
wholesaler or distributor delivered beer, wine, or malt liquor,
including the city and zip code;
[(2) the taxpayer number assigned by the comptroller
to the retailer, if the wholesaler or distributor is in possession
of the number;
[(3) the permit or license number assigned to the
retailer by the Texas Alcoholic Beverage Commission]; and
(3) [(4)] the monthly net sales made by the brewer,
manufacturer, wholesaler, distributor, or package store local
distributor to the retailer for each [by] outlet or location
covered by a separate retail permit or license issued by the Texas
Alcoholic Beverage Commission, including separate line items for:
(A) the number of units of alcoholic beverages;
(B) the individual container size and pack of
each unit;
(C) the brand name;
(D) the type of beverage, such as distilled
spirits, wine, or malt beverage;
(E) the universal product code of the alcoholic
beverage; and
(F) the net selling price of the alcoholic
beverage [by the wholesaler or distributor, including the quantity
and units of beer, wine, and malt liquor sold to the retailer].
(c) [(d)] Except as provided by this subsection, the
brewer, manufacturer, wholesaler, [or] distributor, or package
store local distributor shall file the report with the comptroller
electronically. The comptroller may establish procedures to
temporarily postpone the electronic reporting requirement [for
allowing an alternative method of filing] for a brewer,
manufacturer, wholesaler, [or] distributor, or package store local
distributor who demonstrates to the comptroller an inability to
comply because undue hardship would result if it were required to
file the return electronically [with the electronic reporting
requirement]. If the comptroller determines that another
technological method of filing the report is more efficient than
electronic filing, the comptroller may establish procedures
requiring its use by brewers, manufacturers, wholesalers, [and]
distributors, and package store local distributors.
Sec. 151.463. RULES. The comptroller may adopt rules to
implement this subchapter.
Sec. 151.464. CONFIDENTIALITY. [(e)] Except as provided
by Section 111.006, information contained in a report required to
be filed by this subchapter [section] is confidential and not
subject to disclosure under Chapter 552, Government Code.
Sec. 151.465. APPLICABILITY TO CERTAIN BREWERS. This
subchapter applies only to a brewer whose annual production of malt
liquor in this state, together with the annual production of beer at
the same premises by the holder of a manufacturer's license under
Section 62.12, Alcoholic Beverage Code, does not exceed 75,000
barrels.
Sec. 151.466. APPLICABILITY TO CERTAIN MANUFACTURERS. This
subchapter applies only to a manufacturer whose annual production
of beer in this state does not exceed 75,000 barrels.
Sec. 151.467. SUSPENSION OR CANCELLATION OF PERMIT.
[(f)] If a person fails to file a report required by this
subchapter [section] or fails to file a complete report, the
comptroller may suspend or cancel one or more permits issued to the
person under Section 151.203.
Sec. 151.468. CIVIL PENALTY; CRIMINAL PENALTY. (a) If a
person fails to file a report required by this subchapter or fails
to file a complete report, the comptroller [and] may impose a civil
or criminal penalty, or both, under Section 151.7031 or 151.709.
(b) In addition to the penalties imposed under Subsection
(a), a brewer, manufacturer, wholesaler, distributor, or package
store local distributor shall pay the state a civil penalty of not
less than $25 or more than $2,000 for each day a violation continues
if the brewer, manufacturer, wholesaler, distributor, or package
store local distributor:
(1) violates this subchapter; or
(2) violates a rule adopted to administer or enforce
this subchapter.
Sec. 151.469. ACTION BY TEXAS ALCOHOLIC BEVERAGE
COMMISSION. [(g)] If a person fails to file a report required by
this subchapter [section] or fails to file a complete report, the
comptroller may notify the Texas Alcoholic Beverage Commission of
the failure and the commission may take administrative action
against the person for the failure under the Alcoholic Beverage
Code.
Sec. 151.470. AUDIT; INSPECTION. The comptroller may
audit, inspect, or otherwise verify a brewer's, manufacturer's,
wholesaler's, distributor's, or package store local distributor's
compliance with this subchapter.
Sec. 151.471. ACTION BY ATTORNEY GENERAL; VENUE; ATTORNEY'S
FEES. (a) The comptroller may bring an action to enforce this
subchapter and obtain any civil remedy authorized by this
subchapter or any other law for the violation of this subchapter.
The attorney general shall prosecute the action on the
comptroller's behalf.
(b) Venue for and jurisdiction of an action under this
section is exclusively conferred on the district courts in Travis
County.
(c) If the comptroller prevails in an action under this
section, the comptroller and attorney general are entitled to
recover court costs and reasonable attorney's fees incurred in
bringing the action.
SECTION 18.04. Subchapter I-1, Chapter 151, Tax Code, as
added by this article, applies only to a report due on or after the
effective date of this article. A report due before the effective
date of this article is governed by the law as it existed on the date
the report was due, and the former law is continued in effect for
that purpose.
ARTICLE 19. AUTHORIZED USES FOR CERTAIN DEDICATED PERMANENT FUNDS
SECTION 19.01. Section 403.105, Government Code, is amended
by amending Subsection (b) and adding Subsection (b-1) to read as
follows:
(b) Except as provided by Subsections (b-1), (c), (e), (f),
and (h), money in the fund may not be appropriated for any purpose.
(b-1) The legislature may appropriate money in the fund,
including the available earnings of the fund determined under
Section 403.1068, to pay the principal of or interest on a bond
issued for the purposes of Section 67, Article III, Texas
Constitution. This subsection does not authorize the appropriation
under this subsection of money subject to a limitation or
requirement as described by Subsection (e) that is not consistent
with the use of the money in accordance with this subsection.
SECTION 19.02. Section 403.1055, Government Code, is
amended by amending Subsection (b) and adding Subsection (b-1) to
read as follows:
(b) Except as provided by Subsections (b-1), (c), (e), (f),
and (h), money in the fund may not be appropriated for any purpose.
(b-1) The legislature may appropriate money in the fund,
including the available earnings of the fund determined under
Section 403.1068, to pay the principal of or interest on a bond
issued for the purposes of Section 67, Article III, Texas
Constitution. This subsection does not authorize the appropriation
under this subsection of money subject to a limitation or
requirement as described by Subsection (e) that is not consistent
with the use of the money in accordance with this subsection.
SECTION 19.03. Section 403.106, Government Code, is amended
by amending Subsection (b) and adding Subsection (b-1) to read as
follows:
(b) Except as provided by Subsections (b-1), (c), (e), (f),
and (h), money in the fund may not be appropriated for any purpose.
(b-1) The legislature may appropriate money in the fund,
including the available earnings of the fund determined under
Section 403.1068, to pay the principal of or interest on a bond
issued for the purposes of Section 67, Article III, Texas
Constitution. This subsection does not authorize the appropriation
under this subsection of money subject to a limitation or
requirement as described by Subsection (e) that is not consistent
with the use of the money in accordance with this subsection.
SECTION 19.04. This article takes effect immediately if
this Act 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, this article takes effect September 1, 2011.
ARTICLE 20. EMPLOYER ENROLLMENT FEE FOR PARTICIPATION IN CERTAIN
HEALTH BENEFIT PLANS
SECTION 20.01. Subchapter G, Chapter 1551, Insurance Code,
is amended by adding Section 1551.3076 to read as follows:
Sec. 1551.3076. EMPLOYER ENROLLMENT FEE. (a) The board of
trustees shall assess each employer whose employees participate in
the group benefits program an employer enrollment fee in an amount
not to exceed a percentage of the employer's total payroll, as
determined by the General Appropriations Act.
(b) The board of trustees shall deposit the enrollment fees
to the credit of the employees life, accident, and health insurance
and benefits fund to be used for the purposes specified by Section
1551.401.
ARTICLE 21. EFFECTIVE DATE
SECTION 21.01. Except as otherwise provided by this Act,
this Act takes effect September 1, 2011.
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