| 1 | 1 | | 84R22524 GRM-F |
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| 2 | 2 | | By: Darby H.B. No. 3039 |
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| 3 | 3 | | Substitute the following for H.B. No. 3039: |
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| 4 | 4 | | By: Smith C.S.H.B. No. 3039 |
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| 5 | 5 | | |
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| 6 | 6 | | |
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| 7 | 7 | | A BILL TO BE ENTITLED |
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| 8 | 8 | | AN ACT |
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| 9 | 9 | | relating to requiring certain metal building, roof, and component |
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| 10 | 10 | | retailers to register with the comptroller; imposing a civil |
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| 11 | 11 | | penalty; authorizing a fee. |
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| 12 | 12 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 13 | 13 | | SECTION 1. Subchapter B, Chapter 403, Government Code, is |
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| 14 | 14 | | amended by adding Section 403.022 to read as follows: |
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| 15 | 15 | | Sec. 403.022. METAL BUILDING, ROOF, AND COMPONENT RETAILER |
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| 16 | 16 | | REGISTRATION. (a) In this section, "metal building, roof, and |
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| 17 | 17 | | component retailer" means a person that sells, alters, or |
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| 18 | 18 | | fabricates metal buildings or roofs or other components used in the |
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| 19 | 19 | | construction of metal buildings for agricultural purposes. |
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| 20 | 20 | | (b) Not later than January 31 of each year, a metal |
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| 21 | 21 | | building, roof, and component retailer must register with the |
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| 22 | 22 | | comptroller using a form prescribed by the comptroller. The |
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| 23 | 23 | | comptroller shall require each retailer to provide: |
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| 24 | 24 | | (1) the name and address of each agent of the retailer |
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| 25 | 25 | | operating in this state; |
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| 26 | 26 | | (2) the location of all distribution offices or other |
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| 27 | 27 | | places of business in this state of the retailer; and |
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| 28 | 28 | | (3) any other necessary information the comptroller |
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| 29 | 29 | | requires. |
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| 30 | 30 | | (c) The comptroller may charge a fee to cover the cost of a |
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| 31 | 31 | | registration under this section. |
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| 32 | 32 | | (d) A registration expires on the first anniversary of the |
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| 33 | 33 | | date of issue. |
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| 34 | 34 | | (e) A person who fails to register as required by this |
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| 35 | 35 | | section is subject to a civil penalty in an amount not to exceed |
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| 36 | 36 | | $500. |
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| 37 | 37 | | SECTION 2. The comptroller of public accounts shall study |
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| 38 | 38 | | the compliance during calendar year 2016 of metal building, roof, |
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| 39 | 39 | | and component retailers who make taxable sales of those buildings, |
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| 40 | 40 | | roofs, and components with the requirements of Chapter 151, Tax |
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| 41 | 41 | | Code, including the requirements to obtain sales tax permits and |
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| 42 | 42 | | collect sales and use taxes under that chapter. As part of this |
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| 43 | 43 | | study, the comptroller shall conduct random audits of registered |
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| 44 | 44 | | metal building, roof, and component retailers who do not have a |
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| 45 | 45 | | sales tax permit. The comptroller shall report the findings of the |
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| 46 | 46 | | study to the 85th Legislature not later than January 31, 2017. If |
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| 47 | 47 | | the comptroller determines that registered metal building, roof, |
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| 48 | 48 | | and component retailers are not complying with Chapter 151, Tax |
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| 49 | 49 | | Code, the comptroller's report shall include recommendations to |
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| 50 | 50 | | improve compliance. |
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| 51 | 51 | | SECTION 3. This Act takes effect January 1, 2016. |
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