By: Guillen, Morales of Maverick H.B. No. 3941
A BILL TO BE ENTITLED
AN ACT
relating to surcharges imposed for the use of a credit card and to
certain reimbursements and discounts allowed for the collection and
payment of sales and use taxes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 604A.003, Business & Commerce Code, is
amended to read as follows:
Sec. 604A.003. CIVIL PENALTY. (a) A person who knowingly
violates Section 604A.002 [or 604A.0021] is liable to the state for
a civil penalty in an amount not to exceed $500 for each violation.
The attorney general or the prosecuting attorney in the county in
which the violation occurs may bring:
(1) a suit to recover the civil penalty imposed under
this section; and
(2) an action in the name of the state to restrain or
enjoin a person from violating this chapter.
(b) Before bringing the action, the attorney general or
prosecuting attorney shall give the person notice of the person's
noncompliance and liability for a civil penalty. The notice must:
(1) contain guidance to assist the person in complying
with this chapter;
(2) advise the person of the prohibitions under
Section [Sections] 604A.002 [and 604A.0021]; and
(3) state that the person may be liable for a civil
penalty for a subsequent violation of Section 604A.002 [or
604A.0021].
(b-1) If the person complies with Section [Sections]
604A.002 [and 604A.0021] not later than the 30th day after the date
of the notice under Subsection (b), the violation is cured and the
person is not liable for the civil penalty. A person who has
previously received notice of noncompliance under Subsection (b) is
not entitled to notice of or the opportunity to cure a subsequent
violation of Section 604A.002 [or 604A.0021].
(c) The attorney general or the prosecuting attorney, as
appropriate, is entitled to recover reasonable expenses incurred in
obtaining injunctive relief, civil penalties, or both, under this
section, including reasonable attorney's fees, court costs, and
investigatory costs.
SECTION 2. (a) Effective October 1, 2021, Section 151.423,
Tax Code, is amended to read as follows:
Sec. 151.423. REIMBURSEMENT TO TAXPAYER FOR TAX
COLLECTIONS. (a) In this section:
(1) "Credit card" means a card or equivalent device
used to make purchases based on the cardholder's promise to pay the
issuer of the card for the amount of the purchase and any associated
interest and fees.
(2) "Credit card sale" means a sale of a taxable item
paid for by the purchaser using a credit card.
(b) As reimbursement for the cost of collecting the taxes
imposed by this chapter, a [A] taxpayer may on a timely return
deduct and withhold:
(1) one-half of one percent of the amount of taxes due
from the taxpayer, other than taxes imposed on credit card sales;
and
(2) 2.5 percent of the amount of taxes imposed on
credit card sales due from the taxpayer [on a timely return as
reimbursement for the cost of collecting the taxes imposed by this
chapter].
(c) The comptroller shall provide a card with each form
distributed for the collection of taxes under this chapter. The
card may be inserted by the taxpayer with the tax payment to provide
for contribution of all or part of the reimbursement provided by
this section for use as grants under Subchapter M, Chapter 56,
Education Code. If the taxpayer chooses to contribute the
reimbursement for the grants, the taxpayer shall include the amount
of the reimbursement contribution with the tax payment. The
comptroller shall transfer money contributed under this section for
grants under Subchapter M, Chapter 56, Education Code, to the
appropriate fund.
(b) Effective October 1, 2021, Section 151.424, Tax Code, is
amended by amending Subsection (a) and adding Subsection (a-1) to
read as follows:
(a) A taxpayer who prepays the taxpayer's tax liability of
taxes described by Section 151.423(b)(1) on the basis of a
reasonable estimate of the tax liability for a quarter in which a
prepayment is made or for a month in which a prepayment is made may
deduct and withhold 1.25 percent of the amount of the prepayment in
addition to the amount permitted to be deducted and withheld under
that section [Section 151.423 of this code]. A reasonable estimate
of the tax liability must be at least 90 percent of that [the] tax
ultimately due or the amount of that tax paid in the same quarter,
or month, if a monthly prepayer, in the last preceding year. Failure
to prepay a reasonable estimate of the tax will result in the loss
of the entire prepayment discount.
(a-1) A taxpayer may not deduct or withhold any amount under
this section of a prepayment of the taxpayer's tax liability for
taxes described by Section 151.423(b)(2).
(c) Section 151.423, Tax Code, as amended by this section,
applies to a tax report due on or after October 1, 2021. A tax
report due before October 1, 2021, is governed by the law in effect
on the date the tax report was due, and the former law is continued
in effect for that purpose.
(d) Section 151.424, Tax Code, as amended by this section,
applies to a prepayment of tax liability made on or after October 1,
2021. A prepayment of tax liability made before October 1, 2021, is
governed by the law in effect on the date the prepayment was made,
and the former law is continued in effect for that purpose.
SECTION 3. Section 604A.0021, Business & Commerce Code, is
repealed.
SECTION 4. This Act takes effect September 1, 2021.