84R12095 GRM-F
By: Darby H.B. No. 3039
A BILL TO BE ENTITLED
AN ACT
relating to requiring metal building, roof, and component retailers
to register with the comptroller; imposing a civil penalty;
authorizing a fee.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 403, Government Code, is
amended by adding Section 403.022 to read as follows:
Sec. 403.022. METAL BUILDING, ROOF, AND COMPONENT RETAILER
REGISTRATION. (a) In this section, "metal building, roof, and
component retailer" means a person that sells, alters, or
fabricates metal buildings or roofs or other components used in the
construction of metal buildings.
(b) A metal building, roof, and component retailer must
register with the comptroller using a form prescribed by the
comptroller. The comptroller shall require each retailer to
provide:
(1) the name and address of each agent of the retailer
operating in this state;
(2) the location of all distribution offices or other
places of business in this state of the retailer; and
(3) any other necessary information the comptroller
requires.
(c) The comptroller may charge a fee to cover the cost of a
registration under this section.
(d) A registration expires on the first anniversary of the
date of issue.
(e) A person who fails to register as required by this
section is subject to a civil penalty in an amount not to exceed
$500.
SECTION 2. The comptroller of public accounts shall study
the compliance of metal building, roof, and component retailers who
make taxable sales of those buildings, roofs, and components with
the requirements of Chapter 151, Tax Code, including the
requirements to obtain sales tax permits and collect sales and use
taxes under that chapter. As part of this study, the comptroller
shall conduct random audits of registered metal building, roof, and
component retailers who do not have a sales tax permit. The
comptroller shall report the findings of the study to the 85th
Legislature not later than January 31, 2017. If the comptroller
determines that registered metal building, roof, and component
retailers are not complying with Chapter 151, Tax Code, the
comptroller's report shall include recommendations to improve
compliance.
SECTION 3. This Act takes effect January 1, 2016.