84R22524 GRM-F
By: Darby H.B. No. 3039
Substitute the following for H.B. No. 3039:
By: Smith C.S.H.B. No. 3039
A BILL TO BE ENTITLED
AN ACT
relating to requiring certain 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 for agricultural purposes.
(b) Not later than January 31 of each year, 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 during calendar year 2016 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.