Texas 2011 - 82nd Regular

Texas Senate Bill SB576 Compare Versions

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1	1	By: Eltife S.B. No. 576
2	2	(In the Senate - Filed February 9, 2011; February 17, 2011,
3	3	read first time and referred to Committee on Business and Commerce;
4	4	March 16, 2011, reported adversely, with favorable Committee
5	5	Substitute by the following vote: Yeas 9, Nays 0; March 16, 2011,
6	6	sent to printer.)
7	7	COMMITTEE SUBSTITUTE FOR S.B. No. 576 By: Eltife
8	8
9	9
10	10	A BILL TO BE ENTITLED
11	11	AN ACT
12	12	relating to reports filed with the comptroller regarding certain
13	13	alcoholic beverage sales; providing a penalty.
14	14	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
15	15	SECTION 1. Section 111.006, Tax Code, is amended by adding
16	16	Subsections (h) and (i) to read as follows:
17	17	(h) The comptroller shall disclose information to a person
18	18	regarding net sales by quantity, brand, and size that is submitted
19	19	in a report required under Section 151.462 if:
20	20	(1) the person requesting the information holds a
21	21	permit or license under Chapter 19, 20, 21, 37, 64, 65, or 66,
22	22	Alcoholic Beverage Code; and
23	23	(2) the request relates only to information regarding
24	24	the sale of a product distributed by the person making the request.
25	25	(i) A disclosure made under Subsection (h) is not considered
26	26	a disclosure of competitively sensitive, proprietary, or
27	27	confidential information.
28	28	SECTION 2. Chapter 151, Tax Code, is amended by adding
29	29	Subchapter I-1, and a heading is added to that subchapter to read as
30	30	follows:
31	31	SUBCHAPTER I-1. REPORTS BY PERSONS INVOLVED IN THE MANUFACTURE
32	32	AND DISTRIBUTION OF ALCOHOLIC BEVERAGES
33	33	SECTION 3. Subchapter I-1, Chapter 151, Tax Code, as added
34	34	by this Act, is amended by adding Sections 151.462, 151.463,
35	35	151.464, 151.465, 151.466, 151.467, 151.468, 151.469, 151.470, and
36	36	151.471 and Section 151.433, Tax Code, is transferred to Subchapter
37	37	I-1, Chapter 151, Tax Code, redesignated as Section 151.461, Tax
38	38	Code, and amended to read as follows:
39	39	Sec. 151.461 [151.433]. DEFINITIONS. [REPORTS BY
40	40	WHOLESALERS AND DISTRIBUTORS OF BEER, WINE, AND MALT LIQUOR.
41	41	(a)] In this subchapter [section]:
42	42	(1) "Brewer" means a person required to hold a brewer's
43	43	permit under Chapter 12, Alcoholic Beverage Code.
44	44	(2) "Distributor" means a person required to hold:
45	45	(A) a general distributor's license under
46	46	Chapter 64, Alcoholic Beverage Code;
47	47	(B) a local distributor's license under Chapter
48	48	65, Alcoholic Beverage Code; or
49	49	(C) a branch distributor's license under Chapter
50	50	66, Alcoholic Beverage Code.
51	51	(3) "Manufacturer" means a person required to hold a
52	52	manufacturer's license under Chapter 62, Alcoholic Beverage Code.
53	53	(4) "Package store local distributor" means a person
54	54	required to hold:
55	55	(A) a package store permit under Chapter 22,
56	56	Alcoholic Beverage Code; and
57	57	(B) a local distributor's permit under Chapter
58	58	23, [a general, local, or branch distributor's license under the]
59	59	Alcoholic Beverage Code.
60	60	(5) [(2)] "Retailer" means a person required to hold
61	61	[the following]:
62	62	(A) a wine and beer retailer's permit under
63	63	Chapter 25, Alcoholic Beverage Code;
64	64	(B) a wine and beer retailer's off-premise permit
65	65	under Chapter 26, Alcoholic Beverage Code;
66	66	(C) a temporary wine and beer retailer's permit
67	67	or special three-day wine and beer permit under Chapter 27,
68	68	Alcoholic Beverage Code;
69	69	(D) a mixed beverage permit under Chapter 28,
70	70	Alcoholic Beverage Code;
71	71	(E) a daily temporary mixed beverage permit under
72	72	Chapter 30, Alcoholic Beverage Code;
73	73	(F) a private club registration permit under
74	74	Chapter 32, Alcoholic Beverage Code;
75	75	(G) a certificate issued to a fraternal or
76	76	veterans organization under Section 32.11, Alcoholic Beverage
77	77	Code;
78	78	(H) a daily temporary private club permit under
79	79	Subchapter B, Chapter 33, Alcoholic Beverage Code;
80	80	(I) a temporary charitable auction permit under
81	81	Chapter 53, Alcoholic Beverage Code;
82	82	(J) a retail dealer's on-premise license under
83	83	Chapter 69, Alcoholic Beverage Code;
84	84	(K) a temporary license under Chapter 72,
85	85	Alcoholic Beverage Code; or
86	86	(L) [(D)] a retail dealer's off-premise license
87	87	under Chapter 71, Alcoholic Beverage Code, except for a dealer who
88	88	also holds a package store permit under Chapter 22, Alcoholic
89	89	Beverage Code.
90	90	(6) [(3)] "Wholesaler" means a person required to hold
91	91	[the following under the Alcoholic Beverage Code]:
92	92	(A) a winery permit under Chapter 16, Alcoholic
93	93	Beverage Code;
94	94	(B) a wholesaler's permit under Chapter 19,
95	95	Alcoholic Beverage Code;
96	96	(C) [(B)] a general Class B wholesaler's permit
97	97	under Chapter 20, Alcoholic Beverage Code; or
98	98	(D) [(C)] a local Class B wholesaler's permit
99	99	under Chapter 21, Alcoholic Beverage Code.
100	100	Sec. 151.462. REPORTS BY BREWERS, MANUFACTURERS,
101	101	WHOLESALERS, AND DISTRIBUTORS. (a) [(b)] The comptroller shall
102	102	[may, when considered necessary by the comptroller for the
103	103	administration of a tax under this chapter,] require each brewer,
104	104	manufacturer, wholesaler, [or] distributor, or package store local
105	105	distributor [of beer, wine, or malt liquor] to file with the
106	106	comptroller a report each month of alcoholic beverage sales to
107	107	retailers in this state.
108	108	(b) Each brewer, manufacturer, [(c) The] wholesaler, [or]
109	109	distributor, or package store local distributor shall file a
110	110	separate [the] report for each permit or license held on or before
111	111	the 25th day of each month. The report must contain the following
112	112	information for the preceding calendar month's sales in relation to
113	113	each retailer:
114	114	(1) the brewer's, manufacturer's, wholesaler's,
115	115	distributor's, or package store local distributor's name, address,
116	116	taxpayer number and outlet number assigned by the comptroller, and
117	117	alphanumeric permit or license number issued by the Texas Alcoholic
118	118	Beverage Commission;
119	119	(2) the retailer's:
120	120	(A) name and address, including street name and
121	121	number, city, and zip code;
122	122	(B) taxpayer number assigned by the comptroller;
123	123	and
124	124	(C) alphanumeric permit or license number issued
125	125	by the Texas Alcoholic Beverage Commission for each separate retail
126	126	location or outlet to which the brewer, manufacturer, wholesaler,
127	127	distributor, or package store local distributor sold the alcoholic
128	128	beverages that are listed on the report [the name of the retailer
129	129	and the address of the retailer's outlet location to which the
130	130	wholesaler or distributor delivered beer, wine, or malt liquor,
131	131	including the city and zip code;
132	132	[(2) the taxpayer number assigned by the comptroller
133	133	to the retailer, if the wholesaler or distributor is in possession
134	134	of the number;
135	135	[(3) the permit or license number assigned to the
136	136	retailer by the Texas Alcoholic Beverage Commission]; and
137	137	(3) [(4)] the monthly net sales made by the brewer,
138	138	manufacturer, wholesaler, distributor, or package store local
139	139	distributor to the retailer for each [by] outlet or location
140	140	covered by a separate retail permit or license issued by the Texas
141	141	Alcoholic Beverage Commission, including separate line items for:
142	142	(A) the number of units of alcoholic beverages;
143	143	(B) the individual container size and pack of
144	144	each unit;
145	145	(C) the brand name;
146	146	(D) the type of beverage, such as distilled
147	147	spirits, wine, or malt beverage;
148	148	(E) the universal product code of the alcoholic
149	149	beverage; and
150	150	(F) the net selling price of the alcoholic
151	151	beverage [by the wholesaler or distributor, including the quantity
152	152	and units of beer, wine, and malt liquor sold to the retailer].
153	153	(c) [(d)] Except as provided by this subsection, the
154	154	brewer, manufacturer, wholesaler, [or] distributor, or package
155	155	store local distributor shall file the report with the comptroller
156	156	electronically. The comptroller may establish procedures to
157	157	temporarily postpone the electronic reporting requirement [for
158	158	allowing an alternative method of filing] for a brewer,
159	159	manufacturer, wholesaler, [or] distributor, or package store local
160	160	distributor who demonstrates to the comptroller an inability to
161	161	comply because undue hardship would result if it were required to
162	162	file the return electronically [with the electronic reporting
163	163	requirement]. If the comptroller determines that another
164	164	technological method of filing the report is more efficient than
165	165	electronic filing, the comptroller may establish procedures
166	166	requiring its use by brewers, manufacturers, wholesalers, [and]
167	167	distributors, and package store local distributors.
168	168	Sec. 151.463. RULES. The comptroller may adopt rules to
169	169	implement this subchapter.
170	170	Sec. 151.464. CONFIDENTIALITY. [(e)] Except as provided
171	171	by Section 111.006, information contained in a report required to
172	172	be filed by this subchapter [section] is confidential and not
173	173	subject to disclosure under Chapter 552, Government Code.
174	174	Sec. 151.465. APPLICABILITY TO CERTAIN BREWERS. This
175	175	subchapter applies only to a brewer whose annual production of malt
176	176	liquor in this state, together with the annual production of beer at
177	177	the same premises by the holder of a manufacturer's license under
178	178	Section 62.12, Alcoholic Beverage Code, does not exceed 75,000
179	179	barrels.
180	180	Sec. 151.466. APPLICABILITY TO CERTAIN MANUFACTURERS. This
181	181	subchapter applies only to a manufacturer whose annual production
182	182	of beer in this state does not exceed 75,000 barrels.
183	183	Sec. 151.467. SUSPENSION OR CANCELLATION OF PERMIT.
184	184	[(f)] If a person fails to file a report required by this
185	185	subchapter [section] or fails to file a complete report, the
186	186	comptroller may suspend or cancel one or more permits issued to the
187	187	person under Section 151.203.
188	188	Sec. 151.468. CIVIL PENALTY; CRIMINAL PENALTY. (a) If a
189	189	person fails to file a report required by this subchapter or fails
190	190	to file a complete report, the comptroller [and] may impose a civil
191	191	or criminal penalty, or both, under Section 151.7031 or 151.709.
192	192	(b) In addition to the penalties imposed under Subsection
193	193	(a), a brewer, manufacturer, wholesaler, distributor, or package
194	194	store local distributor shall pay the state a civil penalty of not
195	195	less than $25 or more than $2,000 for each day a violation continues
196	196	if the brewer, manufacturer, wholesaler, distributor, or package
197	197	store local distributor:
198	198	(1) violates this subchapter; or
199	199	(2) violates a rule adopted to administer or enforce
200	200	this subchapter.
201	201	Sec. 151.469. ACTION BY TEXAS ALCOHOLIC BEVERAGE
202	202	COMMISSION. [(g)] If a person fails to file a report required by
203	203	this subchapter [section] or fails to file a complete report, the
204	204	comptroller may notify the Texas Alcoholic Beverage Commission of
205	205	the failure and the commission may take administrative action
206	206	against the person for the failure under the Alcoholic Beverage
207	207	Code.
208	208	Sec. 151.470. AUDIT; INSPECTION. The comptroller may
209	209	audit, inspect, or otherwise verify a brewer's, manufacturer's,
210	210	wholesaler's, distributor's, or package store local distributor's
211	211	compliance with this subchapter.
212	212	Sec. 151.471. ACTION BY ATTORNEY GENERAL; VENUE; ATTORNEY'S
213	213	FEES. (a) The comptroller may bring an action to enforce this
214	214	subchapter and obtain any civil remedy authorized by this
215	215	subchapter or any other law for the violation of this subchapter.
216	216	The attorney general shall prosecute the action on the
217	217	comptroller's behalf.
218	218	(b) Venue for and jurisdiction of an action under this
219	219	section is exclusively conferred on the district courts in Travis
220	220	County.
221	221	(c) If the comptroller prevails in an action under this
222	222	section, the comptroller and attorney general are entitled to
223	223	recover court costs and reasonable attorney's fees incurred in
224	224	bringing the action.
225	225	SECTION 4. Subchapter I-1, Chapter 151, Tax Code, as added
226	226	by this Act, applies only to a report due on or after the effective
227	227	date of this Act. A report due before the effective date of this Act
228	228	is governed by the law as it existed on the date the report was due,
229	229	and the former law is continued in effect for that purpose.
230	230	SECTION 5. This Act takes effect September 1, 2011.
231	231	* * * * *