LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 83RD LEGISLATIVE REGULAR SESSION April 1, 2013 TO: Honorable René Oliveira, Chair, House Committee on Business & Industry FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB3469 by Bohac (Relating to the contents of a receipt for motor fuel sold at retail; providing a penalty.), As Introduced No significant fiscal implication to the State is anticipated. The would amend the Business and Commerce Code to require a person who sells retail motor fuel to provide a receipt that shows, as separate line items, the federal and state motor fuels tax that applies to that sale of motor fuel. The bill also imposes a civil penalty of not more than $500 for each calendar month in which the violation occurred. The Office of the Attorney General or the prosecuting County Attorney in the county where the violation occurred may bring an action to recover the civil penalty. The Office of the Attorney General has indicated that any costs associated with the bill could be absorbed within existing resources. The Comptroller of Public Accounts indicates that additional revenue may be generated; however, the amount of revenue cannot be determined. The bill would take effect January 1, 2014. Local Government Impact No significant fiscal implication to units of local government is anticipated. Source Agencies:302 Office of the Attorney General, 304 Comptroller of Public Accounts LBB Staff: UP, RB, EP, JM
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 83RD LEGISLATIVE REGULAR SESSION
April 1, 2013
TO: Honorable René Oliveira, Chair, House Committee on Business & Industry FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB3469 by Bohac (Relating to the contents of a receipt for motor fuel sold at retail; providing a penalty.), As Introduced
TO: Honorable René Oliveira, Chair, House Committee on Business & Industry
FROM: Ursula Parks, Director, Legislative Budget Board
IN RE: HB3469 by Bohac (Relating to the contents of a receipt for motor fuel sold at retail; providing a penalty.), As Introduced
Honorable René Oliveira, Chair, House Committee on Business & Industry
Honorable René Oliveira, Chair, House Committee on Business & Industry
Ursula Parks, Director, Legislative Budget Board
Ursula Parks, Director, Legislative Budget Board
HB3469 by Bohac (Relating to the contents of a receipt for motor fuel sold at retail; providing a penalty.), As Introduced
HB3469 by Bohac (Relating to the contents of a receipt for motor fuel sold at retail; providing a penalty.), As Introduced
No significant fiscal implication to the State is anticipated.
No significant fiscal implication to the State is anticipated.
The would amend the Business and Commerce Code to require a person who sells retail motor fuel to provide a receipt that shows, as separate line items, the federal and state motor fuels tax that applies to that sale of motor fuel. The bill also imposes a civil penalty of not more than $500 for each calendar month in which the violation occurred. The Office of the Attorney General or the prosecuting County Attorney in the county where the violation occurred may bring an action to recover the civil penalty. The Office of the Attorney General has indicated that any costs associated with the bill could be absorbed within existing resources. The Comptroller of Public Accounts indicates that additional revenue may be generated; however, the amount of revenue cannot be determined. The bill would take effect January 1, 2014.
Local Government Impact
No significant fiscal implication to units of local government is anticipated.
Source Agencies: 302 Office of the Attorney General, 304 Comptroller of Public Accounts
302 Office of the Attorney General, 304 Comptroller of Public Accounts
LBB Staff: UP, RB, EP, JM
UP, RB, EP, JM