87R11291 CJC-F
By: Burrows H.B. No. 4114
A BILL TO BE ENTITLED
AN ACT
relating to the retention of state sales tax revenue collected by
certain retailers for a limited period.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter I, Chapter 151, Tax Code, is amended
by adding Section 151.433 to read as follows:
Sec. 151.433. AUTHORIZATION FOR CERTAIN RETAILERS TO RETAIN
STATE SALES TAX COLLECTIONS FOR A LIMITED PERIOD. (a) In this
section, "qualifying retailer" means a retailer that:
(1) collects and remits to the comptroller sales taxes
imposed on the sale of:
(A) a ticket granting admission to a film; and
(B) concessions sold on-site at the retailer's
place of business; and
(2) was at any time in 2020 required to cease
operations as a result of an order, proclamation, or other
instrument issued by the governor, another official of this state,
or the governing body or an official of a political subdivision of
this state in response to a disaster.
(b) Notwithstanding any other law, a qualifying retailer is
not required to remit to the comptroller and may retain the taxes
imposed under this chapter and collected by the qualifying retailer
on sales made during the period beginning September 1, 2021, and
ending August 31, 2023.
(c) A qualifying retailer must file with the comptroller a
tax report required by this chapter that shows the amount of taxes
imposed by this chapter and collected and retained as authorized by
this section.
(d) A qualifying retailer shall continue to remit to the
comptroller sales taxes imposed by a political subdivision of this
state and collected on sales with respect to which the qualifying
retailer retains collected taxes as authorized by this section.
(e) At any time during the period described by Subsection
(b), the comptroller may require the qualifying retailer to
demonstrate, in a manner prescribed by the comptroller, that the
qualifying retailer is in compliance with the requirements of this
section.
(f) The comptroller, after written notice and a hearing, may
revoke a qualifying retailer's authority to retain collected taxes
as authorized by this section if the qualifying retailer fails to
comply with this chapter or a rule adopted under this chapter. The
comptroller shall give notice to the qualifying retailer of the
time and place of the hearing on the revocation not later than the
20th day before the date of the hearing. The notice must state the
reason the comptroller is seeking to revoke the qualifying
retailer's authority to retain collected taxes under this section.
At the hearing, the qualifying retailer must show cause why the
qualifying retailer's authority to retain the collected taxes
should not be revoked.
(g) This section expires January 1, 2024.
SECTION 2. The change in law made by this Act does not
affect tax liability accruing before the effective date of this
Act. That liability continues in effect as if this Act had not been
enacted, and the former law is continued in effect for the
collection of taxes due and for civil and criminal enforcement of
the liability for those taxes.
SECTION 3. This Act takes effect September 1, 2021.