83R7140 CJC/MAW-D
By: Rodriguez of Travis H.B. No. 1787
A BILL TO BE ENTITLED
AN ACT
relating to the elimination of the discounts allowed for timely
filing and prepayment of sales and use taxes and the allocation of
certain revenue from those taxes for certain workforce training
programs.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 303.003, Labor Code, is amended by
amending Subsections (a) and (b) and adding Subsection (b-2) to
read as follows:
(a) To achieve the purposes of this chapter, the skills
development fund is created. The fund is composed of:
(1) money transferred into the fund under Section
204.123; [and]
(2) money deposited into the fund under Section
151.801(a-1), Tax Code; and
(3) any amounts appropriated by the legislature for
the purpose of this chapter from the general revenue fund.
(b) Except as provided by Subsection (b-2), the [The] skills
development fund may be used by public community and technical
colleges, community-based organizations, and the Texas Engineering
Extension Service as start-up or emergency funds for the following
job-training purposes:
(1) developing customized training programs for
businesses and trade unions; and
(2) sponsoring small and medium-sized business
networks and consortiums.
(b-2) Money deposited into the fund under Section
151.801(a-1), Tax Code, may be used only to fund training and
certification programs offered by public community and technical
colleges in partnership with public high schools and employers in
this state. To be eligible for money under this subsection, a
program must provide a high school student with training necessary
for the student to be eligible to obtain, at the time the student
completes the program, an occupational license or another
certification required to obtain skilled employment.
SECTION 2. Section 151.419(b), Tax Code, is amended to read
as follows:
(b) The application must be accompanied with:
(1) an agreement that is signed by the applicant or a
responsible officer of an applicant corporation, that is in a form
prescribed by the comptroller, and that provides that the applicant
agrees to:
(A) accrue and pay all taxes imposed by
Subchapter D [of this chapter] on the storage and use of all taxable
items sold to or leased or rented by the permit holder unless the
items are exempted from the taxes imposed by this chapter; and
(B) pay the imposed taxes monthly on or before
the 20th day of the month following the end of each calendar month;
[and
[(C) waive the discount permitted by Section
151.423 of this code on the payment of all taxes under the direct
payment permit only;]
(2) a description, in the amount of detail that the
comptroller requires, of the accounting method by which the
applicant proposes to differentiate between taxable and exempt
transactions; and
(3) records establishing that the applicant is a
responsible person who annually purchases taxable items that have a
value when purchased of $800,000 or more excluding the value of
taxable items for which resale certificates were or could have been
given.
SECTION 3. Section 151.428(c), Tax Code, is amended to read
as follows:
(c) The reporting, collection, refund, and penalty
provisions of this chapter and Subtitle B [of this title] apply to
the payments required by this section[, except that Sections
151.423 and 151.424 of this code do not apply to this section].
SECTION 4. Section 151.801, Tax Code, is amended by
amending Subsection (a) and adding Subsection (a-1) to read as
follows:
(a) Except for the amounts allocated under Subsections
(a-1), (b), and (c), all proceeds from the collection of the taxes
imposed by this chapter shall be deposited to the credit of the
general revenue fund.
(a-1) In each state fiscal year, the comptroller shall
determine the difference between the amount of proceeds derived
from the collection of the taxes imposed by this chapter and the
amount of proceeds that would be derived from the collection of
those taxes if Sections 151.423 and 151.424, as those sections
existed on September 1, 2012, were still in effect. The comptroller
shall deposit an amount equal to that difference to the credit of
the skills development fund created under Section 303.003, Labor
Code.
SECTION 5. Section 152.047(a), Tax Code, is amended to read
as follows:
(a) Except as inconsistent with this chapter and rules
adopted under this chapter, the seller of a motor vehicle shall
report and pay the tax imposed on a seller-financed sale to the
comptroller on the seller's receipts from seller-financed sales in
the same manner as the sales tax is reported and paid by a retailer
under Sections 151.401, 151.402, 151.405, 151.406, and 151.409[,
151.423, 151.424, and 151.425].
SECTION 6. Sections 151.423, 151.424, and 151.425, Tax
Code, are repealed.
SECTION 7. 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 8. This Act takes effect September 1, 2013.