83R9230 ADM-F
By: Thompson of Harris H.B. No. 1660
A BILL TO BE ENTITLED
AN ACT
relating to the collection and reporting of municipal and other
local governmental entity sales and use taxes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter D, Chapter 321, Tax Code, is amended
by adding Section 321.3015 to read as follows:
Sec. 321.3015. TAX DELINQUENCY. (a) For purposes of this
chapter, a tax is delinquent if:
(1) a person fails to correctly collect and remit to
the comptroller all or part of a tax due under this chapter to a
municipality or other local governmental entity in which the sale
was consummated as determined under Section 321.203; or
(2) a person who has collected all or part of a tax due
under this chapter reports to the comptroller in error that all or
part of that tax relates to a sale that occurred in a municipality
or other local governmental entity that is not the municipality or
entity in which the sale was consummated as determined under
Section 321.203.
(b) The comptroller shall administer a tax governed by this
chapter in accordance with this section.
(c) The filing of a report described by Subsection (a)(2)
does not satisfy reporting requirements prescribed by law.
SECTION 2. The change in law made by this Act does not
affect tax liability accruing before the effective date of this
Act. That liability continues in effect as if this Act had not been
enacted, and the former law is continued in effect for the
collection of taxes due and for civil and criminal enforcement of
the liability for those taxes.
SECTION 3. 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, this
Act takes effect September 1, 2013.