By Berlanga H.B. No. 2455
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to simplifying the application, calculation,
1-3 administration and reporting of, and the calculation of interest
1-4 on, certain taxes.
1-5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-6 SECTION 1. Section 79, Public Utility Regulatory Act
1-7 (Article 1446c, Vernon's Texas Civil Statutes), is amended to read
1-8 as follows:
1-9 Sec. 79. Payment Dates; Delinquency. All assessments shall
1-10 be due on August 15 of each year. Any public utility may instead
1-11 make quarterly payments due on August 15, November 15, February 15,
1-12 and May 15, of each year. There shall be assessed as a penalty an
1-13 additional fee of 10 percent of the amount due for any late
1-14 payment. Fees delinquent for more than 30 days shall draw interest
1-15 at the rate of 12 percent per annum<, compounded monthly,> on the
1-16 assessment and penalty due.
1-17 SECTION 2. Section 4(b), Article 6060, Revised Statutes, is
1-18 amended to read as follows:
1-19 Sec. 4(b) PENALTIES AND INTEREST. A tax imposed by this
1-20 article that becomes delinquent draws interest at the rate of 12
1-21 percent a year<, compounded monthly,> beginning on the 60th day
1-22 after the date the tax becomes delinquent until the date the tax is
1-23 paid.
2-1 SECTION 3. Section 101.007, Tax Code is amended to read as
2-2 follows:
2-3 Sec. 101.007. References to State Officers. A reference in
2-4 this code <title> to the comptroller, the treasurer, or another
2-5 officer includes authorized representatives and employees of the
2-6 officer unless the provision indicates that only the officer is
2-7 intended in the reference.
2-8 SECTION 4. Subchapter A, Chapter 111, Tax Code, is amended
2-9 by adding Section 111.0022 to read as follows:
2-10 Sec. 111.0022. APPLICATION TO OTHER LAWS ADMINISTERED BY
2-11 COMPTROLLER. This subtitle and Subtitle A of this title apply to
2-12 the administration, collection, and enforcement of other taxes,
2-13 fees, and charges, including penalties, or other financial
2-14 transactions, that the comptroller is required or authorized to
2-15 collect or administer, or other statutory functions the comptroller
2-16 is required or authorized to perform under other law, to the extent
2-17 that the other law does not conflict with this subtitle or Subtitle
2-18 A of this title.
2-19 SECTION 5. Subsection (a), Section 111.060, Tax Code, is
2-20 amended to read as follows:
2-21 Sec. 111.060. (a) The yearly rate on all delinquent taxes
2-22 imposed by this title is 12 percent<, compounded monthly>.
2-23 SECTION 6. Section 151.103, Tax Code, is amended to read as
2-24 follows:
2-25 Sec. 151.103. Collection by Retailer; Purchaser's Receipt.
3-1 (a) A retailer engaged in business in this state who makes a sale
3-2 of a taxable item for storage, use, or consumption in this state
3-3 shall collect the use tax that is due from the purchaser and give
3-4 the purchaser a receipt for the tax payment. When the amount of
3-5 use tax is added:
3-6 (1) it becomes a part of the sales price;
3-7 (2) it is a debt of the purchaser to the seller until
3-8 paid; and
3-9 (3) if unpaid, it is recoverable at law in the same
3-10 manner as the original sales price.
3-11 (b) The purchaser's receipt must be issued in the form and
3-12 manner prescribed by the comptroller.
3-13 (c) When several taxable items are sold together and at the
3-14 same time, the use tax is determined on the sum of the sales prices
3-15 of the items sold exclusive of any item the sale of which is
3-16 exempted by this chapter.
3-17 SECTION 7. Section 151.308(a), Tax Code, is amended to read
3-18 as follows:
3-19 (a) The following are exempted from the taxes imposed by
3-20 this chapter:
3-21 (1) oil as taxed by Chapter 202;
3-22 (2) sulphur as taxed by Chapter 203;
3-23 (3) motor fuels and special fuels as defined, taxed,
3-24 or exempted by Chapter 153;
3-25 (4) cement as taxed by Chapter 181;
4-1 (5) motor vehicles, trailers, except mobile offices,
4-2 and semitrailers as defined, taxed, or exempted by Chapter 152 or
4-3 157;
4-4 (6) mixed beverages, ice, or nonalcoholic beverages
4-5 and the preparation or service of these items if the receipts are
4-6 taxable by Chapter 202, Alcoholic Beverage Code;
4-7 (7) alcoholic beverages when sold to the holder of a
4-8 private club registration permit or to the agent or employee of the
4-9 holder of a private club registration permit if the holder or agent
4-10 or employee is acting as the agent of the members of the club and
4-11 if the beverages are to be served on the premises of the club;
4-12 (8) oil well service as taxed by Subchapter E, Chapter
4-13 191; and
4-14 (9) insurance premiums subject to gross premiums
4-15 taxes.
4-16 SECTION 8. Section 151.330, Tax Code, is amended by adding
4-17 subsections (h) and (i) to read as follows:
4-18 (h) The sale of tangible personal property to a common
4-19 carrier is exempted from the sales tax imposed by Subchapter C of
4-20 this chapter if the tangible personal property.
4-21 (1) is shipped to a point outside this state using the
4-22 purchasing carrier's facilities under a bill of lading; and
4-23 (2) is actually transported to the out-of-state
4-24 destination for use by the carrier in the conduct of its business
4-25 as a common carrier outside this state.
5-1 (i) The storage or use of tangible personal property
5-2 acquired outside this state for use as a repair or replacement part
5-3 for and actually affixed in this state to a self-propelled vehicle
5-4 that is used as a licensed and certificated common carrier of
5-5 persons or property is exempted from the use tax imposed by
5-6 Subchapter D of this chapter.
5-7 SECTION 9. Chapter 151, Tax Code, is amended by adding
5-8 Section 151.350 to read as follows:
5-9 Sec. 151.350. LABOR TO REPAIR CERTAIN PROPERTY. (a)
5-10 Separately stated charges for labor to repair real or tangible
5-11 personal property damaged within a disaster area by the condition
5-12 that causes the area to be declared a disaster area are exempt from
5-13 the taxes imposed by this Chapter.
5-14 (b) This exemption does not apply to tangible personal
5-15 property transferred as part of the repair.
5-16 (c) In this section, the term "disaster area" means:
5-17 (1) an area so declared by the Governor under the
5-18 provisions of Chapter 418 of the Government Code, or
5-19 (2) an area so declared by the President under the
5-20 provisions of 42 U.S.C. Sec. 5141.
5-21 SECTION 10. Section 152.001, Tax Code, is amended by adding
5-22 Subdivision (16) to read as follows:
5-23 (16) "Mobile office" means a trailer designed to be used as
5-24 an office, sales outlet, or other work place.
5-25 SECTION 11. Section 152.089, Tax Code, is amended to read as
6-1 follows:
6-2 Sec. 152.089. Vehicles Taxed by Other Law. The taxes
6-3 imposed by this chapter do not apply to motor vehicles, trailers,
6-4 and semitrailers on which tax is imposed by <taxed under> Chapter
6-5 157 of this code, and the taxes imposed by Chapter 157 of this code
6-6 do not apply to motor vehicles on which tax is imposed by <taxed
6-7 under> this chapter; provided that if a motor vehicle, trailer, or
6-8 semitrailer on which tax is imposed by <taxed under> Chapter 157 of
6-9 this code ceases to be used as an interstate motor vehicle,
6-10 trailer, or semitrailer within one year of either the date the
6-11 vehicle was purchased in Texas or the date the vehicle was first
6-12 brought into Texas, the taxes imposed by this chapter will apply at
6-13 that time.
6-14 SECTION 12. Section 157.001(9), Tax Code, is amended to read
6-15 as follows:
6-16 (9) "Purchase" means a lease of or a transfer of title
6-17 to a motor vehicle, trailer, or semitrailer for consideration
6-18 <includes a lease for a time period exceeding 180 days except the
6-19 lease of a motor vehicle with a driver>.
6-20 SECTION 13. Section 157.001(10), Tax Code, is amended to
6-21 read as follows:
6-22 (10) "Preceding year" means the period of 12
6-23 consecutive calendar months immediately prior to January 1
6-24 <September 1> or any other day which the comptroller may designate.
6-25 SECTION 14. Section 157.001, Tax Code, is amended by adding
7-1 subsection (11), to read as follows:
7-2 (11) "Lease" means an agreement by an owner of a motor
7-3 vehicle, trailer, or semitrailer to give to another for longer than
7-4 180 days under a single agreement exclusive use of the vehicle
7-5 without a driver for consideration.
7-6 SECTION 15. Section 157.101, Tax Code, is amended to read as
7-7 follows:
7-8 Sec. 157.101. TAXES <TAX> IMPOSED. <There is levied a motor
7-9 vehicle sales> Sales and use taxes are imposed <tax> on interstate
7-10 motor vehicles, trailers, and semitrailers: <operated by motor
7-11 carriers which are residents of this state or are domiciled or
7-12 doing business in this state.>
7-13 (a) purchased in this state or purchased outside this state
7-14 and brought into this state by a motor carrier that is a resident
7-15 of this state or is domiciled or doing business in this state;
7-16 (b) hired with a driver by a motor carrier that is a
7-17 resident of this state or is domiciled or doing business in this
7-18 state to transport persons or property over the carrier's routes
7-19 and under the authority of the carrier's permits; or
7-20 (c) contracted by a motor carrier that is a resident of this
7-21 state or is domiciled or doing business in this state for use as
7-22 trip-leased equipment.
7-23 SECTION 16. Section 202.201, Tax Code, is amended to read as
7-24 follows:
7-25 Sec. 202.201. Producer's Report.
8-1 (a) Except as otherwise provided in this subsection, each
8-2 producer must obtain a taxpayer identification number from the
8-3 comptroller. Producers whose only ownership interest in the oil is
8-4 a royalty interest must obtain a tax identification number from the
8-5 comptroller only if they have elected to take their share of
8-6 production in kind or if the comptroller determines that the
8-7 producer's activity or interest is such that a number must be
8-8 assigned and reports filed in order to protect the state's interest
8-9 in the tax attributable to the producer.
8-10 <(a)> (b) <On or before the 25th day of each calendar month,
8-11 each producer or his authorized agent shall file a report with the
8-12 comptroller.> Producers authorized by the comptroller to remit the
8-13 tax due must file a report with the comptroller on or before the
8-14 25th day of each month. The report must contain the following
8-15 information concerning total oil produced, used, lost, stolen or
8-16 otherwise unaccounted for, during the preceding month:
8-17 (1) the number of barrels of oil produced;
8-18 (2) the counties in which oil was produced;
8-19 (3) the <names of the leases from which the oil was
8-20 produced> name, address and comptroller assigned taxpayer
8-21 identification number of each first purchaser of oil;
8-22 (4) the <name and address of each first purchaser of
8-23 the oil> price received for the oil from each first purchaser;
8-24 (5) the <price received for the oil from each first
8-25 purchaser> names of the leases from which the oil was produced; and
9-1 (6) other information the comptroller may reasonably
9-2 require.
9-3 <(b)> (c) If the report the producer is required to file
9-4 shows additional tax due, the producer must pay the additional tax
9-5 when it files the report. Notwithstanding any other provision in
9-6 this code, if the producer fails to remit a reasonable estimate of
9-7 the tax due in accordance with Section 202.1515 of this chapter, a
9-8 penalty of 10 percent of the delinquent required reasonable
9-9 estimate will be forfeited and due along with any additional tax
9-10 due with the report specified in this section.
9-11 (d) Producers whose only sales are to purchasers who remit
9-12 the tax due in accordance with Section 202.153 of this chapter are
9-13 not required to file a report on the oil sold.
9-14 (e) A producer must file a Crude Oil Special Tax Report with
9-15 the comptroller and pay the applicable tax imposed under this
9-16 chapter if any oil has been used, lost, stolen or otherwise
9-17 unaccounted for after it has been produced and measured.
9-18 (f) This report must be filed by the 25th day of the month
9-19 following the month in which the oil is used, lost, stolen, or
9-20 otherwise unaccounted for. The report must contain the information
9-21 required in Subsection (b) of this section.
9-22 (g) Producers that are no longer in business must notify the
9-23 comptroller of this fact by the 25th day of the month following
9-24 their last day of business.
9-25 SECTION 17. This act applies to taxes due on or after the
10-1 effective date of this act. Taxes due before the effective date of
10-2 this act are governed by the law in effect when the taxes became
10-3 due, and that law is continued in effect for the collection of
10-4 taxes due and for civil and criminal enforcement of the liability
10-5 for those taxes.
10-6 SECTION 18. This Act takes effect January 1, 1994.
10-7 SECTION 19. The importance of this legislation and the
10-8 crowded condition of the calendars in both houses create an
10-9 emergency and an imperative public necessity that the
10-10 constitutional rule requiring bills to be read on three several
10-11 days in each house be suspended, and this rule is hereby suspended.