Texas 2019 - 86th Regular

Texas Senate Bill SB2253 Compare Versions

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

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1	1	By: Miles S.B. No. 2253
2	2
3	3
4	4	A BILL TO BE ENTITLED
5	5	AN ACT
6	6	relating to fees on persons who sell or purchase e-cigarettes,
7	7	vapor products, or cannibidiol products to benefit the designated
8	8	trauma facility and emergency medical services account; imposing
9	9	fees; requiring occupational permits.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Section 780.003(b), Health and Safety Code, is
12	12	amended to read as follows:
13	13	(b) The account is composed of money deposited to the credit
14	14	of the account under Sections 164.0008 and 165.0008, Tax Code,
15	15	under Sections 542.406 and 707.008, Transportation Code, and under
16	16	Section 780.002 of this code.
17	17	SECTION 2. Subtitle E, Title 2, Tax Code, is amended by
18	18	adding Chapters 164 and 165 to read as follows:
19	19	CHAPTER 164. E-CIGARETTE AND VAPOR PRODUCT FEES
20	20	Sec. 164.0001. DEFINITIONS. In this chapter:
21	21	(1) "Consumer" means a person who purchases an
22	22	e-cigarette or vapor product for personal use or consumption.
23	23	(2) "E-cigarette" has the meaning assigned by Section
24	24	161.081, Health and Safety Code.
25	25	(3) "Retailer" means a person who sells e-cigarettes or
26	26	vapor products to consumers.
27	27	(4) "Vapor product" means a consumable nicotine liquid
28	28	solution or other material containing nicotine suitable for use in
29	29	an e-cigarette.
30	30	(5) "Wholesaler" means a person who sells or
31	31	distributes e-cigarettes or vapor products to retailers.
32	32	Sec. 164.0002. WHOLESALER PERMIT; FEE. (a) A person may
33	33	not engage in business as a wholesaler in this state unless the
34	34	person has applied for and received an e-cigarette wholesaler
35	35	permit from the comptroller.
36	36	(b) Each wholesaler shall obtain a permit for each place of
37	37	business owned or operated by the wholesaler.
38	38	(c) The fee for a permit is $500 per year.
39	39	Sec. 164.0003. RETAILER PERMIT; FEE. (a) A person may not
40	40	engage in business as a retailer in this state unless the person has
41	41	applied for and received an e-cigarette retailer permit from the
42	42	comptroller.
43	43	(b) Each retailer shall obtain a permit for each place of
44	44	business owned or operated by the retailer.
45	45	(c) The fee for a permit is $300 per year.
46	46	Sec. 164.0004. CONSUMER FEE. (a) A fee is imposed on each
47	47	sale of an e-cigarette or vapor product to a consumer in this state.
48	48	(b) The amount of the fee is:
49	49	(1) $1 if the sum of the sales prices of all
50	50	e-cigarettes and vapor products sold together at the same time is
51	51	not more than $25; or
52	52	(2) $2 if the sum of the sales prices of all
53	53	e-cigarettes and vapor products sold together at the same time is
54	54	more than $25.
55	55	(c) A retailer who makes a sale subject to the consumer fee
56	56	imposed by this section shall add the amount of the fee to the sales
57	57	price, and when the amount of the fee is added:
58	58	(1) it becomes a part of the sales price;
59	59	(2) it is a debt of the consumer to the retailer until
60	60	paid; and
61	61	(3) if unpaid, it is recoverable at law in the same
62	62	manner as the originl sales price.
63	63	Sec. 164.0005. APPLICATION OF OTHER PROVISIONS OF CODE.
64	64	(a) Except as otherwise provided by this chapter, the provisions
65	65	of Subchapter D, Chapter 154, apply to a wholesaler or retailer
66	66	permit under this chapter in the same manner as a wholesaler or
67	67	retailer permit under that subchapter.
68	68	(b) Except as otherwise provided by this chapter, the
69	69	consumer fee under this chapter is administered, imposed,
70	70	collected, and enforced in the same manner as the sales tax under
71	71	Subchapter C, Chapter 151 is administered, imposed, collected, and
72	72	enforced.
73	73	Sec. 164.0006. REPORTS. (a) A retailer required to file a
74	74	report under Section 151.403 who is also required to collect the
75	75	consumer fee under this chapter shall file with the comptroller a
76	76	report stating the information required by Section 164.0007.
77	77	(b) The report required by this section for a reporting
78	78	period is due on the same date that the fee payment for the period is
79	79	due.
80	80	Sec. 164.0007. RECORDS. A person required to file a report
81	81	under Section 151.403 who is also required to collect the consumer
82	82	fee under this chapter shall keep a complete record of:
83	83	(1) each transaction in which at least one e-cigarette
84	84	or vapor product was sold by the retailer during the reporting
85	85	period and the sales prices of all e-cigarettes and vapor products
86	86	sold in each transaction;
87	87	(2) all consumer fees, and any money represented to be
88	88	consumer fees, collected during each reporting period; and
89	89	(3) any other information required by the comptroller.
90	90	Sec. 164.0008. DISPOSITION OF PROCEEDS. The comptroller
91	91	shall deposit the fees collected under this chapter to the credit of
92	92	the designated trauma facility and emergency medical services
93	93	account established under Section 780.003, Health and Safety Code.
94	94	Sec. 164.0009. RULES. The comptroller shall adopt rules to
95	95	implement, administer, and enforce this chapter.
96	96	CHAPTER 165. CANNABIDIOL PRODUCT FEES
97	97	Sec. 165.0001. DEFINITIONS. In this chapter:
98	98	(1) "Cannabidiol product" means a product containing
99	99	cannibidiol. The term does not include low-THC cannabis prescribed
100	100	in accordance with Chapter 169, Occupations Code.
101	101	(2) "Consumer" means a person who purchases a
102	102	cannabidiol product for personal use or consumption.
103	103	(3) "Retailer" means a person who sells cannabidiol
104	104	products to consumers.
105	105	(4) "Wholesaler" means a person who sells or
106	106	distributes cannabidiol products to retailers.
107	107	Sec. 165.0002. WHOLESALER PERMIT; FEE. (a) A person may
108	108	not engage in business as a wholesaler in this state unless the
109	109	person has applied for and received a cannabidiol product
110	110	wholesaler permit from the comptroller.
111	111	(b) Each wholesaler shall obtain a permit for each place of
112	112	business owned or operated by the wholesaler.
113	113	(c) The fee for a permit is $500 per year.
114	114	Sec. 165.0003. RETAILER PERMIT; FEE. (a) A person may not
115	115	engage in business as a retailer in this state unless the person has
116	116	applied for and received a cannabidiol product retailer permit from
117	117	the comptroller.
118	118	(b) Each retailer shall obtain a permit for each place of
119	119	business owned or operated by the retailer.
120	120	(c) The fee for a permit is $300 per year.
121	121	Sec. 165.0004. CONSUMER FEE. (a) A fee is imposed on each
122	122	sale of a cannabidiol product to a consumer in this state.
123	123	(b) The amount of the fee is:
124	124	(1) $1 if the sum of the sales prices of all cannabidiol
125	125	products sold together at the same time is not more than $25; or
126	126	(2) $2 if the sum of the sales prices of all cannabidiol
127	127	products sold together at the same time is more than $25.
128	128	(c) A retailer who makes a sale subject to the consumer fee
129	129	imposed by this section shall add the amount of the fee to the sales
130	130	price, and when the amount of the fee is added:
131	131	(1) it becomes a part of the sales price;
132	132	(2) it is a debt of the consumer to the retailer until
133	133	paid; and
134	134	(3) if unpaid, it is recoverable at law in the same
135	135	manner as the original sales price.
136	136	Sec. 165.0005. APPLICATION OF OTHER PROVISIONS OF CODE.
137	137	(a) Except as otherwise provided by this chapter, the provisions
138	138	of Subchapter D, Chapter 154, apply to a wholesaler or retailer
139	139	permit under this chapter in the same manner as a wholesaler or
140	140	retailer permit under that subchapter.
141	141	(b) Except as otherwise provided by this chapter, the
142	142	consumer fee under this chapter is administered, imposed,
143	143	collected, and enforced in the same manner as the sales tax under
144	144	Subchapter C, Chapter 151 is administered, imposed, collected, and
145	145	enforced.
146	146	Sec. 165.0006. REPORTS. (a) A retailer required to file a
147	147	report under Section 151.403 who is also required to collect the
148	148	consumer fee under this chapter shall file with the comptroller a
149	149	report stating the information required by Section 165.0007.
150	150	(b) The report required by this section for a reporting
151	151	period is due on the same date that the fee payment for the period is
152	152	due.
153	153	Sec. 165.0007. RECORDS. A person required to file a report
154	154	under Section 151.403 who is also required to collect the consumer
155	155	fee under this chapter shall keep a complete record of:
156	156	(1) each transaction in which at least one cannabidiol
157	157	product was sold by the retailer during the reporting period and the
158	158	sales prices of all cannabidiol products sold in each transaction;
159	159	(2) all consumer fees, and any money represented to be
160	160	consumer fees, collected during each reporting period; and
161	161	(3) any other information required by the comptroller.
162	162	Sec. 165.0008. DISPOSITION OF PROCEEDS. The comptroller
163	163	shall deposit the fees collected under this chapter to the credit of
164	164	the designated trauma facility and emergency medical services
165	165	account established under Section 780.003, Health and Safety Code.
166	166	Sec 165.0009. RULES. The comptroller shall adopt rules to
167	167	implement, administer, and enforce this chapter.
168	168	SECTION 3. This Act takes effect September 1, 2019.