By: Montford S.B. No. 82
73R4788 JBN-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the administration, collection, enforcement, and
1-3 application of various taxes and fees; providing penalties.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 ARTICLE 1
1-6 SECTION 1.01. Section 101.003, Tax Code, is amended by
1-7 amending Subdivisions (8) and (11) and adding Subdivision (12) to
1-8 read as follows:
1-9 (8) "Taxpayer" means a person liable for a tax, fee,
1-10 assessment, or other amount imposed by a statute or under the
1-11 authority of a statutory function administered by the comptroller
1-12 <this title>.
1-13 (11) "Report" means a tax return, declaration,
1-14 statement, or other document required to be filed with the
1-15 comptroller <by a provision of this title>.
1-16 (12) "Obligation" means the duty of a person to pay a
1-17 tax, fee, assessment, or other amount or to make, file, or keep a
1-18 report, certificate, affidavit, or other document.
1-19 SECTION 1.02. Subchapter A, Chapter 111, Tax Code, is
1-20 amended by adding Section 111.0022 to read as follows:
1-21 Sec. 111.0022. APPLICATION TO OTHER LAWS ADMINISTERED BY
1-22 COMPTROLLER. This subtitle and Subtitle A of this title apply to
1-23 the administration, collection, and enforcement of other taxes,
1-24 fees, and charges, including penalties, that the comptroller is
2-1 required or authorized to collect or administer under other law, to
2-2 the extent that the other law does not conflict with this subtitle
2-3 or Subtitle A of this title.
2-4 SECTION 1.03. Sections 111.021(e), (g), and (h), Tax Code,
2-5 are amended to read as follows:
2-6 (e) A notice under this section that attempts to prohibit
2-7 the transfer or disposal of an asset possessed or controlled by a
2-8 bank is <not> effective if <unless> it is delivered or mailed to
2-9 the principal or any branch office of the bank including any <or
2-10 the> office of the bank at which the deposit is carried or the
2-11 credit or property is held.
2-12 (g) At any time during the <last 45 days of the> 60-day
2-13 period as stated in Subdivision (2) of Subsection (d) of this
2-14 section, the comptroller may levy upon the asset or debt. The levy
2-15 shall be accomplished by delivery of a notice of levy, upon receipt
2-16 of which the person possessing the asset or debt shall transfer the
2-17 asset to the comptroller or pay to the comptroller the amount owed
2-18 to the delinquent or to the person against whom the unpaid
2-19 determination is made.
2-20 (h) A notice delivered under this section is effective:
2-21 (1) at the time of delivery against all property,
2-22 rights to property, credits, and/or debts involving the delinquent
2-23 taxpayer which are not at the time of the <such> notice subject to
2-24 an attachment, garnishment, or execution issued through a judicial
2-25 process; and
2-26 (2) against all property, rights to property, credits
2-27 and/or debts involving the delinquent taxpayer that come into the
3-1 possession or control of the person served with the notice within
3-2 the 60-day period provided by Subdivision (2) of Subsection (d) of
3-3 this section.
3-4 SECTION 1.04. Section 111.051, Tax Code, is amended to read
3-5 as follows:
3-6 Sec. 111.051. REPORTS AND PAYMENTS; DUE DATES; METHOD OF
3-7 PAYMENT. (a) The comptroller may set the date for filing a report
3-8 for and making a payment of a tax imposed by this title.
3-9 (b) A date set by the comptroller under this section
3-10 prevails over a different date prescribed by this title for the
3-11 filing of a report for or the payment of a tax, except that the
3-12 comptroller may only set a report or payment date for the state
3-13 sales and use tax that conflicts with the dates prescribed by
3-14 Chapter 151 of this code in case of public calamity or natural
3-15 disaster.
3-16 (c) The comptroller may require that all payments from a
3-17 taxpayer who files tax reports monthly and remits three or more
3-18 dishonored or insufficient funds checks or drafts within a
3-19 six-month period be remitted using certified instruments. The
3-20 comptroller may require that all payments from a taxpayer who files
3-21 tax reports quarterly and remits three or more dishonored or
3-22 insufficient funds checks or drafts within an 18-month period be
3-23 remitted by using certified instruments. In this subsection,
3-24 "certified instruments" includes cashier's checks and money orders.
3-25 The comptroller shall send written notice of a payment restriction
3-26 under this subsection to the taxpayer at the business address shown
3-27 on the comptroller's records. A failure to remit a payment by a
4-1 certified instrument after imposition of the payment restriction by
4-2 the comptroller is grounds for the suspension and revocation of a
4-3 permit or license as provided by Section 111.0047 of this code.
4-4 SECTION 1.05. Section 111.201, Tax Code, is amended to read
4-5 as follows:
4-6 Sec. 111.201. ASSESSMENT AND REFUND LIMITATION. (a) No tax
4-7 imposed by this title may be assessed after four years from the
4-8 date that the tax becomes due and payable.
4-9 (b) No refund of any tax imposed by this title may be made
4-10 by the comptroller after four years after the date that the tax was
4-11 paid, except on tolling of the statute of limitations for refunds
4-12 as provided in this title.
4-13 SECTION 1.06. Section 151.0028(a), Tax Code, is amended to
4-14 read as follows:
4-15 (a) "Amusement services" means the provision of amusement,
4-16 entertainment, or recreation<, but does not include the provision
4-17 of educational or health services if prescribed by a licensed
4-18 practitioner of the healing arts for the primary purpose of
4-19 education or health maintenance or improvement>.
4-20 SECTION 1.07. Subchapter D, Chapter 151, Tax Code, is
4-21 amended by adding Section 151.108 to read as follows:
4-22 Sec. 151.108. RETAILER'S CUSTOMERS LIST. (a) The
4-23 comptroller may require a retailer who is engaged in business in
4-24 this state by means of any of the activities listed in
4-25 Section 151.107(a) of this code to provide the comptroller with a
4-26 list of the retailer's customers in this state. This requirement
4-27 may be enforced against a retailer without regard to whether the
5-1 retailer has contacts in this state that are sufficient to require
5-2 it to obtain a sales tax permit. A retailer's customers list
5-3 provided under this section may be used for the enforcement and
5-4 collection of taxes due under this chapter.
5-5 (b) A customers list provided to the comptroller by
5-6 retailers under this section shall be kept confidential and is not
5-7 subject to disclosure under any state law.
5-8 (c) A retailer who fails to provide the comptroller with a
5-9 list of the retailer's customers in this state when requested by
5-10 the comptroller is subject to a civil fine of not more than
5-11 $25,000.
5-12 (d) A district court of Travis County has exclusive
5-13 jurisdiction, on petition by the attorney general, to enforce this
5-14 section.
5-15 SECTION 1.08. Section 151.304, Tax Code, is amended by
5-16 adding Subsection (g) to read as follows:
5-17 (g) A person who holds a permit issued under this chapter
5-18 and makes a purchase from a person entitled to claim the exemption
5-19 provided by Subsection (b)(1) of this section shall accrue use tax
5-20 on the transaction and remit it to the comptroller.
5-21 SECTION 1.09. Section 151.324, Tax Code, is amended by
5-22 adding Subsection (e) to read as follows:
5-23 (e) An exemption under this section does not apply to
5-24 equipment that is removed from this state and then returned to this
5-25 state for storage or use.
5-26 SECTION 1.10. Subchapter L, Chapter 151, Tax Code, is
5-27 amended by adding Section 151.7031 to read as follows:
6-1 Sec. 151.7031. FAILURE TO REPORT ON THREE OR MORE OCCASIONS;
6-2 CIVIL PENALTY. A person who is required to file a report under
6-3 this chapter, who fails to file the report under this chapter, and
6-4 who has on two or more previous occasions failed to file a timely
6-5 report under this chapter shall pay an additional penalty of $50.
6-6 The penalty provided by this section is assessed without regard to
6-7 whether the taxpayer subsequently files the report or whether no
6-8 taxes were due from the taxpayer for the reporting period under the
6-9 required report.
6-10 SECTION 1.11. Section 151.707, Tax Code, is amended to read
6-11 as follows:
6-12 Sec. 151.707. RESALE OR EXEMPTION CERTIFICATE; CRIMINAL
6-13 PENALTY. (a) A person commits an offense if the person:
6-14 (1) intentionally or knowingly makes a false entry in,
6-15 or a fraudulent alteration of, an exemption or resale certificate;
6-16 (2) makes, presents, or uses an exemption certificate
6-17 or resale certificate with knowledge that it is false and with the
6-18 intent that it be accepted as a valid resale or exemption
6-19 certificate; or
6-20 (3) intentionally destroys, conceals, removes, or
6-21 otherwise impairs the verity, legibility, or availability of an
6-22 exemption or resale certificate <gives a resale certificate to a
6-23 seller for property that the person knows, at the time of purchase,
6-24 is purchased for the purpose of use and not for the purpose of
6-25 resale, lease, or rental by the person to another in the regular
6-26 course of business or for transfer as an integral part of a taxable
6-27 service performed in the regular course of business>.
7-1 (b) It is an exception to the application of Subsection
7-2 (a)(3) of this section that the exemption certificate or resale
7-3 certificate is destroyed under a legal authorization.
7-4 (c) An offense under Subsection (a)(1) or (a)(2) of this
7-5 section is:
7-6 (1) a Class C misdemeanor if the tax avoided by the
7-7 use of the exemption or resale certificate is less than $20;
7-8 (2) a Class B misdemeanor if the tax avoided by the
7-9 use of the exemption or resale certificate is $20 or more, but less
7-10 than $200;
7-11 (3) a Class A misdemeanor if the tax avoided by the
7-12 use of the exemption or resale certificate is $200 or more, but
7-13 less than $750;
7-14 (4) a felony of the third degree if the tax avoided by
7-15 the use of the exemption or resale certificate is $750 or more, but
7-16 less than $20,000; or
7-17 (5) a felony of the second degree if the tax avoided
7-18 by the use of the exemption or resale certificate is $20,000 or
7-19 more. <An offense under this section is a misdemeanor punishable
7-20 by a fine of not more than $500.>
7-21 SECTION 1.12. Subchapter A, Chapter 153, Tax Code, is
7-22 amended by adding Section 153.0061 to read as follows:
7-23 Sec. 153.0061. SUMMARY SUSPENSION OF PERMIT. (a) The
7-24 comptroller may suspend a person's permit without notice or a
7-25 hearing for the person's failure to comply with this chapter or a
7-26 rule adopted under this chapter if the person's continued operation
7-27 constitutes an immediate and substantial threat to the collection
8-1 of taxes imposed by this chapter and attributable to the person's
8-2 operation.
8-3 (b) If the comptroller summarily suspends a person's permit,
8-4 proceedings for a preliminary hearing before the comptroller or the
8-5 comptroller's representative must be initiated simultaneously with
8-6 the summary suspension. The preliminary hearing shall be set for a
8-7 date not later than 10 days after the date of the summary
8-8 suspension, unless the parties agree to a later date.
8-9 (c) At the preliminary hearing, the permit holder must show
8-10 cause why the permit should not remain suspended pending a final
8-11 hearing on suspension or revocation.
8-12 (d) The Administrative Procedure and Texas Register Act
8-13 (Article 6252-13a, Vernon's Texas Civil Statutes) does not apply to
8-14 a summary suspension under this section.
8-15 (e) To initiate a proceeding to suspend summarily a person's
8-16 permit, the comptroller shall serve notice on the permit holder
8-17 informing the permit holder of the right to a preliminary hearing
8-18 before the comptroller or the comptroller's representative and of
8-19 the time and place of the preliminary hearing. The notice must be
8-20 personally served on the permit holder or an officer, employee, or
8-21 agent of the permit holder, or sent by certified or registered
8-22 mail, return receipt requested, to the permit holder's mailing
8-23 address as it appears on the comptroller's records. The notice
8-24 must state the alleged violations that constitute the grounds for
8-25 summary suspension. The suspension is effective at the time the
8-26 notice is served. If the notice is served in person, the permit
8-27 holder shall immediately surrender the permit to the comptroller or
9-1 to the comptroller's representative. If notice is served by mail,
9-2 the permit holder shall immediately return the permit to the
9-3 comptroller.
9-4 (f) Section 153.006, governing hearings for permit
9-5 cancellation or refusal to issue a permit under this chapter,
9-6 governs a final administrative hearing under this section.
9-7 SECTION 1.13. Section 153.007, Tax Code, is amended to read
9-8 as follows:
9-9 Sec. 153.007. Enforcement of Permit Cancellation,
9-10 SUSPENSION, or Refusal. (a) The comptroller may examine any books
9-11 and records incident to the conduct of the business of a person
9-12 whose permit has been canceled or suspended on the person's failure
9-13 to file the reports required by this chapter or to remit all taxes
9-14 due. The comptroller shall issue an audit deficiency determination
9-15 of the amount of delinquent taxes, penalties, and interest,
9-16 containing a demand for payment. The deficiency determination
9-17 shall provide that if neither a payment is made nor a request for a
9-18 redetermination is filed within 30 days after the date of the
9-19 notice of the deficiency, the amount of the determination becomes
9-20 due and payable. If the amount is not paid on or before the 44th
9-21 day after service of the notice of the deficiency determination,
9-22 the bond or other security required under this chapter shall be
9-23 forfeited. The demand for payment shall be addressed to both the
9-24 surety or sureties and the person who owes the delinquency.
9-25 (b) If the forfeiture of the bond or other security does not
9-26 satisfy the delinquency, the comptroller shall certify the taxes,
9-27 penalty, and interest delinquent to the attorney general, who may
10-1 file suit against the person or his surety or both to collect the
10-2 amount due. After being given notice of an order of cancellation
10-3 or summary suspension, it shall be unlawful for any person to
10-4 continue to operate his business under a canceled or suspended
10-5 permit. The attorney general may file suit to enjoin the person
10-6 from continuing to operate under his permit until the person's
10-7 permit is reissued by the comptroller.
10-8 (c) An appeal from an order of the comptroller canceling or
10-9 suspending, or refusing the issuance or reissuance of, a permit may
10-10 be taken to a district court of Travis County by the aggrieved
10-11 permittee or applicant. The trial shall be de novo under the same
10-12 rules as ordinary civil suits, except that:
10-13 (1) an appeal must be perfected and filed within 30
10-14 days after the effective date of the order, decision, or ruling of
10-15 the comptroller;
10-16 (2) the trial of the case shall begin within 10 days
10-17 after its filing; and
10-18 (3) the order, decision, or ruling of the comptroller
10-19 may be suspended or modified by the court pending a trial on the
10-20 merits.
10-21 SECTION 1.14. Subchapter B, Chapter 403, Government Code, is
10-22 amended by adding Section 403.0111 to read as follows:
10-23 Sec. 403.0111. SUBPOENA POWER. The comptroller may issue a
10-24 subpoena if the comptroller determines that the subpoena is
10-25 necessary for the proper discharge of the duties imposed by law on
10-26 the comptroller. The comptroller may subpoena a person to appear
10-27 at a place and time stipulated in the subpoena for the taking of
11-1 the person's deposition, and the subpoena may require the person to
11-2 produce at the time of the deposition books, documents, records,
11-3 papers, accounts, and all other objects that may be necessary to
11-4 make a full determination of the facts essential to the completion
11-5 of an investigation by the comptroller.
11-6 SECTION 1.15. Section (1), Article 8802, Revised Statutes,
11-7 is amended to read as follows:
11-8 (1) Every "owner", save an owner holding an import license
11-9 and holding coin-operated machines solely for re-sale, who
11-10 exhibits, displays, or who permits to be exhibited or displayed in
11-11 this State any "coin-operated machine" shall pay, and there is
11-12 hereby levied on each "coin-operated machine", as defined herein in
11-13 Article 8801, except as are exempt herein, an annual occupation tax
11-14 of $60.00. The tax shall be paid to the comptroller by cashier's
11-15 check or money order. The annual tax levied by this chapter may be
11-16 collected by the comptroller on a quarterly basis. The comptroller
11-17 may establish procedures for quarterly collection and set due dates
11-18 for the tax payments. The tax due from the owner of a
11-19 coin-operated machine first exhibited or displayed in this State
11-20 later than March 31 shall be prorated on a quarterly basis, with
11-21 one-fourth of the annual tax due for each quarter or portion of a
11-22 quarter remaining in the calendar year. No refund or credit of the
11-23 annual tax levied by this chapter may be allowed to any owner who
11-24 ceases the exhibition or display of any coin-operated machine prior
11-25 to the end of any calendar year. Subtitle B, Title 2, Tax Code,
11-26 applies to the administration, collection, and enforcement of the
11-27 taxes, penalties, and interest imposed by this chapter.
12-1 SECTION 1.16. Section (2), Article 8807, Revised Statutes,
12-2 is amended to read as follows:
12-3 (2) If any individual, company, corporation or association
12-4 who owns, operates, exhibits or displays any coin-operated machine
12-5 in this State, shall violate any provision of this Chapter or any
12-6 rule and regulation promulgated hereunder, the Comptroller may
12-7 investigate the violation and may impose <seek> sanctions,
12-8 including suspension or revocation of a license, permit, or
12-9 registration certificate issued under this chapter.
12-10 SECTION 1.17. Article 8811, Revised Statutes, is amended to
12-11 read as follows:
12-12 Art. 8811. VIOLATIONS OF ACT; PENALTY; ENFORCEMENT <SUIT TO
12-13 RECOVER PENALTY>. If any "owner" of a coin-operated machine within
12-14 this State shall (a) permit any coin-operated machine under his
12-15 control to be operated, exhibited or displayed within this State
12-16 without said permit being permanently attached thereto, or (b) if
12-17 any person shall exhibit or display within this State any
12-18 coin-operated machine without having annexed or attached thereto a
12-19 permit issued by the Comptroller showing the payment of the tax due
12-20 thereon for the current year, or (c) if any person exhibits or
12-21 displays a coin-operated machine that is not registered with the
12-22 Comptroller, or (d) shall fail to keep such records, or (e) shall
12-23 refuse or fail to present such records for inspection upon the
12-24 demand of the Comptroller or an authorized representative of the
12-25 Comptroller, or (f) if any person in this State shall use any
12-26 artful device or deceptive practice to conceal any violation of
12-27 this Chapter, or (g) mislead the Comptroller or an authorized
13-1 representative of the Comptroller in the enforcement of this
13-2 Chapter, or (h) if any person in this State shall fail to comply
13-3 with the provisions of this Chapter, or violate the same, or (i) if
13-4 any person in this State shall fail to comply with the rules and
13-5 regulations promulgated by the Comptroller, or violate the same,
13-6 the Comptroller in addition to the other remedies provided in this
13-7 Chapter may assess a penalty in the sum of not less than Fifty
13-8 Dollars ($50) <Five Dollars ($5)> nor more than Two Thousand
13-9 Dollars ($2,000) <Five Hundred Dollars ($500)>. Each day's
13-10 violation shall constitute a separate offense and incur another
13-11 penalty, which, if not paid may be recovered by the Comptroller in
13-12 any manner available for the recovery of delinquent taxes under
13-13 Subtitle B, Title 2, Tax Code, or in a suit by the Attorney General
13-14 of this State in a court of competent jurisdiction in Travis
13-15 County, Texas<, or any court having jurisdiction>.
13-16 SECTION 1.18. Subdivision (2), Section 8, Article 8817,
13-17 Revised Statutes, is amended to read as follows:
13-18 (2) A person who knowingly violates Subdivision (1) of this
13-19 Section is guilty of a Class A <B> misdemeanor. A person who
13-20 knowingly secures or attempts to secure a license under this
13-21 Article by fraud, misrepresentation, or subterfuge is guilty of a
13-22 felony of the second <third> degree.
13-23 SECTION 1.19. Section 17, Article 8817, Revised Statutes, is
13-24 amended to read as follows:
13-25 Sec. 17. REMOVAL OF PERMIT PROHIBITED; PENALTY. (1) A
13-26 person may not <intentionally> remove or cause to be removed a
13-27 current tax permit from a music or skill or pleasure coin-operated
14-1 machine.
14-2 (2) A person who violates this Section is guilty of a Class
14-3 B <C> misdemeanor.
14-4 SECTION 1.20. Subdivision (1), Section 20, Article 8817,
14-5 Revised Statutes, is amended to read as follows:
14-6 (1) The Comptroller may refuse to issue or renew a license
14-7 or registration certificate or may revoke or suspend a license or
14-8 registration certificate issued pursuant to the authority of this
14-9 Article if:
14-10 (a) the licensee or applicant has <intentionally>
14-11 violated a provision of this Article or a regulation promulgated
14-12 pursuant to the authority of this Article;
14-13 (b) the licensee or applicant has <intentionally>
14-14 failed to answer a question, or <intentionally> made a false
14-15 statement in, or in connection with, his application or renewal;
14-16 (c) the licensee or applicant extends credit without
14-17 registering his intent to do so with the consumer credit
14-18 commission;
14-19 (d) the licensee or applicant uses coercion to
14-20 accomplish a purpose or to engage in conduct regulated by the
14-21 Comptroller;
14-22 (e) a contract or agreement between the licensee or
14-23 applicant and a location owner contains a restriction, of any kind
14-24 and to any degree, on the right of the location owner to purchase,
14-25 agree to purchase, or use a product, commodity, or service not
14-26 regulated under the terms of this Article; or
14-27 (f) failure to suspend or revoke the license would be
15-1 contrary to the intent and purpose of this Article.
15-2 SECTION 1.21. Article 8817, Revised Statutes, is amended by
15-3 adding Section 27 to read as follows:
15-4 Sec. 27. SUITS BY THE ATTORNEY GENERAL. (1) On request by
15-5 the Comptroller, the attorney general may file suit for an
15-6 injunction prohibiting a person from engaging in business to
15-7 manufacture, own, buy, sell, or rent, lease, trade, lend, or
15-8 furnish to another, or repair, maintain, service, transport within
15-9 the state, store, or import, a music coin-operated machine or a
15-10 skill or pleasure coin-operated machine without a license or
15-11 registration certificate issued under this Article.
15-12 (2) The district courts of Travis County, Texas, have
15-13 exclusive, original jurisdiction of a suit brought under this
15-14 section.
15-15 SECTION 1.22. The following provisions of the Tax Code are
15-16 repealed:
15-17 (1) Section 151.502;
15-18 (2) Section 151.706; and
15-19 (3) Section 156.101.
15-20 SECTION 1.23. This article takes effect September 1, 1993,
15-21 and applies to the collection and enforcement of taxes imposed
15-22 before, on, or after the effective date of this article.
15-23 ARTICLE 2
15-24 SECTION 2.01. Section 153.501(a), Tax Code, is amended to
15-25 read as follows:
15-26 (a) Before any other allocation of the taxes collected under
15-27 this chapter is made, two <one> percent of the gross amount of the
16-1 taxes shall be deposited in the state treasury in a special fund,
16-2 subject to the use of the comptroller in the administration and
16-3 enforcement of this chapter.
16-4 SECTION 2.02. This article takes effect September 1, 1993,
16-5 and applies only to taxes collected on or after that date.
16-6 ARTICLE 3
16-7 SECTION 3.01. Section 151.401, Tax Code, is amended to read
16-8 as follows:
16-9 Sec. 151.401. Tax Due Dates. (a) The taxes imposed by this
16-10 chapter on the sale, use, storage, or other consumption of taxable
16-11 items on or after August 1 and on or before August 15 are due and
16-12 payable on or before August 31 unless a taxpayer qualifies as a
16-13 quarterly filer under Subsection (c) or unless the taxpayer prepays
16-14 the tax quarterly as permitted by Section 151.424.
16-15 (b) The taxes imposed by this chapter other than those
16-16 described by Subsection (a) are due and payable to the comptroller
16-17 on or before the 20th day of the month following the end of each
16-18 calendar month unless a taxpayer qualifies as a quarterly filer
16-19 under Subsection (c) <(b) of this section> or unless the taxpayer
16-20 prepays the tax on a quarterly basis as permitted by Section
16-21 151.424 <of this code>.
16-22 (c) <(b)> If a taxpayer owes less than $500 for a calendar
16-23 month or $1,500 for a calendar quarter, the taxes are due and
16-24 payable on the 20th day of the month following the end of the
16-25 calendar quarter.
16-26 SECTION 3.02. Section 151.424, Tax Code, is amended by
16-27 adding Subsection (e) to read as follows:
17-1 (e) A taxpayer who is required to pay the tax imposed by
17-2 this chapter monthly and who pays the taxes described by Section
17-3 151.401(a) on or before the due date provided by that section may
17-4 deduct and withhold 1.5 percent of the amount of the taxes paid in
17-5 addition to:
17-6 (1) the amount permitted to be deducted and withheld
17-7 under Section 151.423; and
17-8 (2) if otherwise qualifying, any other prepayment
17-9 discount allowed under this section.
17-10 SECTION 3.03. Section 171.202(c), Tax Code, is amended to
17-11 read as follows:
17-12 (c) The comptroller shall grant an extension of time for the
17-13 filing of a report required by this section to any date on or
17-14 before the next August <November> 15, if a corporation:
17-15 (1) requests the extension, on or before May 15, on a
17-16 form provided by the comptroller; and
17-17 (2) remits with the request:
17-18 (A) not less than 90 percent of the amount of
17-19 tax reported as due on the report filed on or before August
17-20 <November> 15; or
17-21 (B) 100 percent of the tax paid in the previous
17-22 year.
17-23 SECTION 3.04. (a) This article takes effect September 1,
17-24 1993.
17-25 (b) Sections 3.01 and 3.02 of this article apply only to the
17-26 payment of taxes that are due and payable on or after the effective
17-27 date of this article.
18-1 (c) Section 3.03 of this article applies only to the
18-2 extension of an annual report required by Section 171.202, Tax
18-3 Code, to be filed on or after the effective date of this article.
18-4 ARTICLE 4
18-5 SECTION 4.01. Subchapter F, Chapter 153, Tax Code, is
18-6 amended by adding Section 153.5015 to read as follows:
18-7 Sec. 153.5015. DELAY IN ALLOCATION OF TAXES. (a)
18-8 Notwithstanding any other law, the comptroller shall allocate and
18-9 deposit on or after September 5, 1995, and before October 1, 1995:
18-10 (1) the unclaimed refunds of gasoline taxes under
18-11 Section 153.502 for June, July, and August, 1995;
18-12 (2) the gasoline taxes collected under Subchapter B
18-13 for June, July, and August, 1995;
18-14 (3) the diesel fuel taxes collected under Subchapter C
18-15 for June, July, and August, 1995; and
18-16 (4) the liquefied gas taxes collected under Subchapter
18-17 D for June, July, and August, 1995.
18-18 (b) This section expires October 1, 1995.
18-19 SECTION 4.02. This article takes effect September 1, 1993.
18-20 ARTICLE 5
18-21 SECTION 5.01. Chapter 31, Human Resources Code, is amended
18-22 by adding Subchapter D to read as follows:
18-23 SUBCHAPTER D. TAX CREDIT FOR WAGES PAID TO EMPLOYEE
18-24 RECEIVING FINANCIAL ASSISTANCE
18-25 Sec. 31.071. DEFINITION. In this subchapter, "wages" has
18-26 the meaning assigned by Sections 51(c)(1), (2), and (3), Internal
18-27 Revenue Code.
19-1 Sec. 31.072. TAX CREDIT VOUCHER. (a) The department shall
19-2 issue a tax credit voucher in the amount allowed by this subchapter
19-3 and subject to the restrictions imposed by this subchapter to a
19-4 corporation that meets the eligibility requirements under this
19-5 subchapter.
19-6 (b) A corporation issued a tax credit voucher may, subject
19-7 to the provisions of this subchapter, apply the amount of the
19-8 credit against the payment of any tax owed by the corporation to
19-9 this state.
19-10 Sec. 31.073. AMOUNT OF CREDIT; LIMITATION. (a) The amount
19-11 of the credit allowed under this subchapter is equal to 20 percent
19-12 of the total wages, up to a maximum of $10,000 in wages for each
19-13 employee, paid or incurred by a corporation for services rendered
19-14 by an employee of the corporation during the period beginning with
19-15 the date the employee begins work for the corporation and ending on
19-16 the first anniversary of that date.
19-17 (b) The credit claimed for a calendar year may not exceed
19-18 the amount of net tax owed by the corporation to this state, after
19-19 any other applicable tax credits, in that calendar year.
19-20 Sec. 31.074. ELIGIBILITY. A corporation is eligible for the
19-21 credit on wages paid or incurred by the corporation, during each
19-22 calendar year for which the credit is claimed, only if:
19-23 (1) the wages paid or incurred by the corporation are
19-24 for services of an employee who is:
19-25 (A) a resident of this state; and
19-26 (B) a recipient of financial assistance and
19-27 services in accordance with this chapter;
20-1 (2) the corporation satisfies the certification
20-2 requirements under Section 31.075; and
20-3 (3) the corporation provides and pays for the benefit
20-4 of the employee at least 80 percent of the cost of major medical
20-5 health insurance coverage that provides for:
20-6 (A) a maximum $300 deductible to the employee;
20-7 and
20-8 (B) payment by the insurance provider of at
20-9 least 70 percent of insurance claims during the claim year in
20-10 excess of the deductible.
20-11 Sec. 31.075. CERTIFICATION. A corporation is not eligible
20-12 for the credit on wages paid or incurred by the corporation unless
20-13 the corporation has received a written certification from the
20-14 appropriate state agency responsible for certification that the
20-15 employee is a recipient of financial assistance and services on or
20-16 before the day the employee begins employment with the corporation.
20-17 Sec. 31.076. APPLICATION FOR CREDIT; ISSUANCE. (a) A
20-18 corporation may apply for a tax credit voucher for wages paid an
20-19 employee in a calendar year only on or after January 1 and before
20-20 April 1 of the following calendar year.
20-21 (b) The department shall promulgate a form for the
20-22 application for the tax credit voucher. A corporation must use
20-23 this form in applying for the credit.
20-24 (c) On issuance of the tax credit voucher to the corporation
20-25 by the department, the corporation may apply the voucher against
20-26 any tax owed by the corporation to this state only in the calendar
20-27 year in which the voucher is issued.
21-1 SECTION 5.02. Subchapter C, Chapter 111, Tax Code, is
21-2 amended by adding Section 111.109 to read as follows:
21-3 Sec. 111.109. TAX CREDIT FOR WAGES PAID TO EMPLOYEE
21-4 RECEIVING AID TO FAMILIES WITH DEPENDENT CHILDREN. The comptroller
21-5 shall issue a credit against any tax owed by a corporation to this
21-6 state in the amount of a tax credit voucher issued by the Texas
21-7 Department of Human Services under Subchapter D, Chapter 31, Human
21-8 Resources Code, subject to the provisions of that subchapter.
21-9 SECTION 5.03. (a) This article takes effect January 1,
21-10 1994.
21-11 (b) A corporation may claim the credit under Subchapter D,
21-12 Chapter 31, Human Resources Code, as added by this article, only
21-13 for any wages paid or incurred on or after the effective date of
21-14 this article and only on a tax due on or after that date.
21-15 ARTICLE 6
21-16 SECTION 6.01. Section 156.001, Tax Code, is amended to read
21-17 as follows:
21-18 Sec. 156.001. DEFINITION <DEFINITIONS>. In this chapter,
21-19 "hotel"<:>
21-20 <(1) "Hotel"> means a building in which members of the
21-21 public obtain sleeping accommodations for consideration. The term
21-22 includes a hotel, motel, tourist home, tourist house, tourist
21-23 court, lodging house, inn, or rooming house, but does not include a
21-24 hospital, sanitarium, or nursing home.
21-25 <(2) "Quarterly period" means a quarter of the
21-26 calendar year. The first quarter is composed of the months of
21-27 January, February, and March; the second quarter is composed of the
22-1 months of April, May, and June; and the third quarter is composed
22-2 of the months of July, August, and September; and the fourth
22-3 quarter is composed of the months of October, November, and
22-4 December.>
22-5 SECTION 6.02. Section 156.151, Tax Code, is amended to read
22-6 as follows:
22-7 Sec. 156.151. REPORT AND PAYMENT. (a) A <On the last day
22-8 of January, April, July, and October, a> person required to collect
22-9 the tax imposed by this chapter shall pay the comptroller the tax
22-10 collected during the preceding reporting <quarterly> period and at
22-11 the same time shall file with the comptroller a report stating:
22-12 (1) the total amount of the payments made for rooms at
22-13 the person's hotel during the preceding reporting <quarterly>
22-14 period;
22-15 (2) the amount of the tax collected by the person
22-16 during the preceding reporting <quarterly> period; and
22-17 (3) other information that the comptroller requires to
22-18 be in the report.
22-19 (b) Except as provided by Subsection (c), each calendar
22-20 month is a reporting period and the taxes imposed by and collected
22-21 under this chapter are due and payable to the comptroller on or
22-22 before the 20th day of the month following the end of each calendar
22-23 month.
22-24 (c) If a taxpayer owes less than $500 for a calendar month
22-25 or $1,500 for a calendar quarter, the taxpayer qualifies as a
22-26 quarterly filer having a reporting period of a calendar quarter and
22-27 the taxes are due and payable on the 20th day after the end of the
23-1 calendar quarter.
23-2 SECTION 6.03. Section 156.153, Tax Code, is amended to read
23-3 as follows:
23-4 Sec. 156.153. REIMBURSEMENT FOR TAX COLLECTION. The person
23-5 required to file a report under this chapter may deduct and
23-6 withhold from the taxes otherwise due to the state on the monthly
23-7 or quarterly return, as reimbursement for the cost of collecting
23-8 the tax, one percent of the amount of the tax due as shown on the
23-9 report. If taxes due under this chapter are not paid to the state
23-10 within the time required or if the person required to file a report
23-11 fails to file the report when due, the person forfeits the claim to
23-12 reimbursement that could have been taken if the tax had been paid
23-13 or the report filed when due.
23-14 SECTION 6.04. This article takes effect October 1, 1993.
23-15 ARTICLE 7
23-16 SECTION 7.01. Section 6(b), Article 4.10, Insurance Code, is
23-17 amended to read as follows:
23-18 (b) A semiannual <quarterly> prepayment of premium tax must
23-19 be made on March 1st and August 1st<, May 15th, August 15th, and
23-20 November 15th> by all insurers with net tax liability for the
23-21 previous calendar year in excess of $1,000. The tax paid on each
23-22 date must equal one-half <one-fourth> of the total premium tax paid
23-23 for the previous calendar year. Should no premium tax have been
23-24 paid during the previous calendar year, the semiannual <quarterly>
23-25 payment shall equal the tax which would be owed on the aggregate of
23-26 the gross premium receipts for <during> the two previous calendar
23-27 quarters <quarter ending March 31st, June 30th, September 30th, or
24-1 December 31st> at the minimum tax rate specified by law. The State
24-2 Board of Insurance is authorized to certify for refund to the State
24-3 Treasurer any overpayment of premium taxes that results from the
24-4 semiannual <quarterly> prepayment system herein established.
24-5 SECTION 7.02. Section 13(a), Article 4.11, Insurance Code,
24-6 is amended to read as follows:
24-7 (a) A semiannual <quarterly> prepayment of premium tax must
24-8 be made on March 1 and August 1<, May 15, August 15, and November
24-9 15> by all insurers with net tax liability for the previous
24-10 calendar year in excess of $1,000. The tax paid on each date must
24-11 equal one-half <one-fourth> of the total premium tax paid for the
24-12 previous calendar year. Should no premium tax have been paid
24-13 during the previous calendar year, the semiannual <quarterly>
24-14 payment shall equal the tax which would be owed on the aggregate of
24-15 the gross premium receipts for <during> the two previous calendar
24-16 quarters <quarter ending March 31, June 30, September 30, or
24-17 December 31> at the minimum tax rate specified by law. The State
24-18 Board of Insurance is authorized to certify for refund to the state
24-19 treasurer any overpayment of premium taxes that results from the
24-20 semiannual <quarterly> prepayment system herein established.
24-21 SECTION 7.03. Section 3(b), Article 9.59, Insurance Code,
24-22 is amended to read as follows:
24-23 (b) A semiannual <quarterly> prepayment of premium tax must
24-24 be made on March 1 and August 1<, May 15, August 15, and November
24-25 15> by all insurers with net tax liability for the previous
24-26 calendar year of more than $1,000. The tax paid on each date must
24-27 equal one-half <one-fourth> of the total premium tax paid for the
25-1 previous calendar year. If no premium tax has been paid during the
25-2 previous calendar year, the semiannual <quarterly> payment shall
25-3 equal the tax that would be owed on the aggregate of the gross
25-4 premium receipts for <during> the two previous calendar quarters
25-5 <quarter ending March 31, June 30, September 30, or December 31> at
25-6 the minimum tax rate specified by law. The commissioner may
25-7 certify for refund to the state treasurer any overpayment of
25-8 premium taxes that results from the semiannual <quarterly>
25-9 prepayment system established by this subsection.
25-10 SECTION 7.04. This article takes effect September 1, 1993,
25-11 and applies only to the prepayment of premium taxes beginning with
25-12 prepayments that become due on or after March 1, 1994. Prepayment
25-13 of premium taxes before March 1, 1994, is governed by the law as it
25-14 existed immediately before the effective date of this article and
25-15 that law is continued in effect for that purpose.
25-16 ARTICLE 8
25-17 SECTION 8.01. Section 112.052(a), Tax Code, is amended to
25-18 read as follows:
25-19 (a) A person may bring suit against the state to recover an
25-20 occupation, excise, gross receipts, franchise, license, or
25-21 privilege tax or fee required to be paid to the state if the person
25-22 has first paid the tax under protest as required by Section 112.051
25-23 of this code.
25-24 SECTION 8.02. Section 112.058(a), Tax Code, is amended to
25-25 read as follows:
25-26 (a) Except as provided in Subsections (b) and (c) of this
25-27 section, payments made under protest are to be handled as follows:
26-1 (1) An officer who receives payments made under
26-2 protest as required by Section 112.051 of this code shall each day
26-3 send to the treasurer the payments, a list of the persons making
26-4 the payments, and a written statement that the payments were made
26-5 under protest.
26-6 (2) The treasurer shall, immediately on receipt,
26-7 credit the payments to each fund to which the tax or fee paid under
26-8 protest is allocated by law <the suspense account in accordance
26-9 with Section 404.062(c), Government Code, and deposit the payments
26-10 in state depositories bearing interest in the same manner that
26-11 other funds are required to be placed in state depositories at
26-12 interest>.
26-13 (3) The treasurer shall maintain detailed records of
26-14 payments made under protest <allocate the interest earned on these
26-15 funds and credit the amount allocated to the suspense account until
26-16 the status of the funds is finally determined>.
26-17 (4) A payment under protest <that is placed in a fund
26-18 or an account other than a suspense account> bears pro rata
26-19 interest. The pro rata interest is the amount of interest that
26-20 would be due if the amount had been placed in the suspense account
26-21 of the treasurer.
26-22 SECTION 8.03. Section 112.059, Tax Code, is amended to read
26-23 as follows:
26-24 Sec. 112.059. Disposition of Protest Payments Belonging to
26-25 the State. If a suit authorized by this subchapter is not brought
26-26 in the manner or within the time required or if the suit is
26-27 properly filed and results in a final determination that a tax
27-1 payment or a portion of a tax payment made under protest, including
27-2 the pro rata amount of interest earned on the payment, belongs to
27-3 the state, the treasurer shall ensure that <transfer> the proper
27-4 amount has been deposited <from the suspense account> to the credit
27-5 of the appropriate state fund.
27-6 SECTION 8.04. Section 112.060(c), Tax Code, is amended to
27-7 read as follows:
27-8 (c) Each tax refund warrant shall be drawn against each fund
27-9 to which the taxes paid under protest are allocated by law <the
27-10 suspense account>. If there are not sufficient funds in each fund
27-11 to which the taxes paid under protest are allocated by law <the
27-12 suspense account> to pay a refund required to be paid under
27-13 Subsection (a) of this section, then the comptroller shall draw the
27-14 warrant against the General Revenue Fund or other funds from which
27-15 refund appropriations may be made, as the comptroller determines
27-16 appropriate.
27-17 SECTION 8.05. Section 112.101(d), Tax Code, is amended to
27-18 read as follows:
27-19 (d) The public official shall deliver a payment or bond
27-20 required by Subsection (a)(2) to the treasurer. The treasurer
27-21 shall deposit a payment made under Subsection (a)(2)(A) to the
27-22 credit of each fund to which the tax, fee, or penalty is allocated
27-23 by law. A payment made under Subsection (a)(2)(A) bears pro rata
27-24 interest. The pro rata interest is the amount of interest that
27-25 would be due if the amount had been placed into the suspense
27-26 account of the treasurer.
27-27 SECTION 8.06. Section 112.104(a), Tax Code, is amended to
28-1 read as follows:
28-2 (a) If an applicant for an order or injunction granted under
28-3 this subchapter has not filed a bond as required by Section
28-4 112.101(a)(2)(B) of this code, the applicant shall pay to <into the
28-5 suspense account of> the treasurer all taxes, fees, and penalties
28-6 to which the order or injunction applies as those taxes, fees, and
28-7 penalties accrue and before they become delinquent. The treasurer
28-8 shall credit the payment to each fund to which the tax, fee, or
28-9 penalty is allocated by law.
28-10 SECTION 8.07. Section 112.106(a), Tax Code, is amended to
28-11 read as follows:
28-12 (a) If a restraining order or injunction is finally
28-13 dismissed or dissolved, the treasurer shall:
28-14 (1) if a bond was filed, make demand on the applicant
28-15 and the applicant's sureties for the immediate payment of all
28-16 taxes, fees, and penalties due the state; or
28-17 (2) if no bond was filed, ensure that <transfer> the
28-18 proper amount of taxes, fees, and penalties has been deposited
28-19 <from the suspense account> to the credit of the proper fund to
28-20 which the taxes, fees, and penalties are allocated.
28-21 SECTION 8.08. Section 112.107, Tax Code, is amended to read
28-22 as follows:
28-23 Sec. 112.107. Credit or Refund. If the final judgment in a
28-24 suit under this subchapter maintains the right of the applicant for
28-25 a temporary or permanent injunction to prevent the assessment or
28-26 collection of the tax, the treasurer shall credit the money
28-27 deposited <in the suspense account> under this subchapter, with the
29-1 pro rata interest earned on the money, against any other amount
29-2 finally determined to be due to the state from the applicant
29-3 according to information in the custody of the treasurer and shall
29-4 refund the remainder to the applicant.
29-5 SECTION 8.09. Section 403.202(a), Government Code, is
29-6 amended to read as follows:
29-7 (a) If a person who is required to pay to any department of
29-8 the state government an occupation, excise, gross receipts,
29-9 franchise, license, or privilege tax or fee, other than a tax or
29-10 fee to which Subchapter B, Chapter 112, Tax Code, applies or a tax
29-11 or other amount imposed under the Texas Unemployment Compensation
29-12 Act (Article 5221b-1 et seq., Vernon's Texas Civil Statutes)
29-13 contends that the tax or fee is unlawful or that the department may
29-14 not legally demand or collect the tax or fee, the person shall pay
29-15 the amount claimed by the state, and if the person intends to bring
29-16 suit under this subchapter, the person must submit with the payment
29-17 a protest.
29-18 SECTION 8.10. Section 403.203(a), Government Code, is
29-19 amended to read as follows:
29-20 (a) A person may bring suit against the state to recover an
29-21 occupation, excise, gross receipts, franchise, license, or
29-22 privilege tax or fee covered by this subchapter and required to be
29-23 paid to the state if the person has first paid the tax under
29-24 protest as required by Section 403.202.
29-25 SECTION 8.11. Section 403.212(d), Government Code, is
29-26 amended to read as follows:
29-27 (d) A state official who receives a payment or bond under
30-1 Subsection (a)(2) shall deliver the payment or bond to the
30-2 treasurer. The treasurer shall deposit a payment made under
30-3 Subsection (a)(2)(A) to the credit of each fund to which the tax,
30-4 fee, or penalty is allocated by law <into the suspense account of
30-5 the treasurer>.
30-6 SECTION 8.12. On the effective date of this article the
30-7 state treasurer shall transfer all protested or contested amounts
30-8 received under Section 112.058(a) or 112.101(d), Tax Code, or
30-9 Section 403.212(d), Government Code, that are in a suspense
30-10 account, including accrued interest on the amounts, to the credit
30-11 of each appropriate fund to which the taxes, fees, or penalties
30-12 being protested or contested are allocated by law.
30-13 SECTION 8.13. This article takes effect September 1, 1993.
30-14 ARTICLE 9
30-15 SECTION 9.01. The importance of this legislation and the
30-16 crowded condition of the calendars in both houses create an
30-17 emergency and an imperative public necessity that the
30-18 constitutional rule requiring bills to be read on three several
30-19 days in each house be suspended, and this rule is hereby suspended.