Texas 2017 - 85th Regular

Texas House Bill HB3079 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	85R11734 GRM-D
2	2	By: Uresti H.B. No. 3079
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to imposing a tax on animal-tested cosmetics; providing a
8	8	penalty.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Subtitle E, Title 2, Tax Code, is amended by
11	11	adding Chapter 166 to read as follows:
12	12	CHAPTER 166. TAX ON ANIMAL-TESTED COSMETICS
13	13	SUBCHAPTER A. GENERAL PROVISIONS
14	14	Sec. 166.0001. DEFINITIONS. In this chapter:
15	15	(1) "Animal-tested cosmetic" means a cosmetic that has
16	16	been tested by internal or external application to or exposure to
17	17	the skin, eyes, or other body part of a live nonhuman vertebrate for
18	18	purposes of evaluating the safety or efficacy of the cosmetic.
19	19	(2) "Cosmetic" has the meaning assigned by Section 321
20	20	of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. Section 301
21	21	et seq.).
22	22	(3) "Retailer" means a person, other than a
23	23	manufacturer, distributor, or wholesaler, who receives, stores,
24	24	mixes, compounds, or manufactures animal-tested cosmetics and who
25	25	sells or otherwise distributes animal-tested cosmetics in this
26	26	state to the ultimate consumer.
27	27	Sec. 166.0002. RULES. The comptroller may adopt rules
28	28	necessary for the implementation of this chapter and the collection
29	29	of taxes imposed by this chapter, including the identification of
30	30	animal-tested cosmetics.
31	31	SUBCHAPTER B. IMPOSITION AND COLLECTION OF TAX
32	32	Sec. 166.0051. TAX IMPOSED ON ANIMAL-TESTED COSMETICS. (a)
33	33	A tax is imposed on the sale by a retailer of an animal-tested
34	34	cosmetic in this state.
35	35	(b) The rate of the tax imposed by this section is 2.25
36	36	percent of the sales price of an animal-tested cosmetic.
37	37	Sec. 166.0052. PAYMENT OF TAX. (a) The retailer or other
38	38	person selling animal-tested cosmetics in this state to the
39	39	ultimate consumer shall pay the tax imposed by this chapter.
40	40	(b) On or before the 25th day of each month, the person
41	41	responsible for paying the tax shall send to the comptroller the
42	42	amount of tax due under this chapter for the preceding month.
43	43	Sec. 166.0053. REPORTS. On or before the 25th day of each
44	44	month, the person responsible for paying the tax under this chapter
45	45	shall file with the comptroller a report stating:
46	46	(1) the amount of animal-tested cosmetics sold in this
47	47	state by the retailer; and
48	48	(2) any other information required by the comptroller.
49	49	Sec. 166.0054. RECORDS. (a) The person responsible for
50	50	paying the tax under this chapter shall keep a complete record of:
51	51	(1) the amount of animal-tested cosmetics sold in this
52	52	state by the retailer; and
53	53	(2) any other information required by the comptroller.
54	54	(b) A record required by this section must be kept or
55	55	maintained for at least two years after the date the record is made.
56	56	SUBCHAPTER C. SALES PERMITS
57	57	Sec. 166.0101. SALES PERMITS. (a) The comptroller shall
58	58	issue to an applicant who qualifies under Section 166.0102 a
59	59	separate permit for each place of business in this state.
60	60	(b) The holder of a permit shall display it conspicuously in
61	61	the place of business to which it applies.
62	62	(c) A permit is valid only for the person and the place of
63	63	business to which it applies and is not assignable.
64	64	(d) A permit issued under this chapter must be renewed
65	65	annually.
66	66	Sec. 166.0102. APPLICATION FOR PERMIT. (a) A person
67	67	desiring to sell animal-tested cosmetics to the ultimate consumer
68	68	shall file with the comptroller an application for a permit for each
69	69	place of business.
70	70	(b) The application must:
71	71	(1) be on a form prescribed by the comptroller;
72	72	(2) state the name under which the applicant transacts
73	73	or intends to transact business;
74	74	(3) give the address of the place of business to which
75	75	the permit is to apply;
76	76	(4) contain any other information required by the
77	77	comptroller; and
78	78	(5) be signed by the applicant or a person authorized
79	79	to act on behalf of the applicant.
80	80	SUBCHAPTER D. PENALTIES
81	81	Sec. 166.0151. INTEREST ON DELINQUENT TAX. A tax imposed by
82	82	this chapter that is delinquent draws interest as provided by
83	83	Section 111.060.
84	84	Sec. 166.0152. PENALTY. (a) A person who is responsible
85	85	for paying the tax imposed by this chapter and who fails to file a
86	86	report as required by this chapter or does not pay the tax when it is
87	87	due forfeits to the state a penalty of 25 percent of the amount of
88	88	the delinquent tax.
89	89	(b) The minimum penalty under this section is $1.
90	90	SUBCHAPTER E. DISPOSITION OF REVENUE
91	91	Sec. 166.0201. DISPOSITION OF REVENUE. The revenue from
92	92	the tax imposed by this chapter shall be deposited to the credit of
93	93	the general revenue fund.
94	94	SECTION 2. Not later than December 1, 2017, the comptroller
95	95	of public accounts shall adopt rules necessary for the
96	96	implementation and administration of Chapter 166, Tax Code, as
97	97	added by this Act.
98	98	SECTION 3. Chapter 166, Tax Code, as added by this Act,
99	99	applies to an animal-tested cosmetic sold in this state on or after
100	100	January 1, 2018. An animal-tested cosmetic sold before January 1,
101	101	2018, is governed by the law in effect when the animal-tested
102	102	cosmetic was sold, and that law is continued in effect for that
103	103	purpose.
104	104	SECTION 4. (a) Except as provided by Subsection (b) of this
105	105	section, this Act takes effect January 1, 2018.
106	106	(b) Section 2 of this Act takes effect September 1, 2017.