S.B. No. 901
                                        AN ACT
    1-1  relating to the award of a certificate of number and the collection
    1-2  of certain taxes by an authorized agent of the Parks and Wildlife
    1-3  Department.
    1-4        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-5        SECTION 1.  Section 31.003, Parks and Wildlife Code, is
    1-6  amended by adding Subdivision (15) to read as follows:
    1-7              (15)  "Authorized agent" means a dealer who is
    1-8  authorized by the department under Section 31.006 of this code to
    1-9  collect taxes and fees and issue certificates of number.
   1-10        SECTION 2.  Subchapter A, Chapter 31, Parks and Wildlife
   1-11  Code, is amended by adding Section 31.006 to read as follows:
   1-12        Sec. 31.006.  APPOINTMENT OF AUTHORIZED AGENT.  (a)  The
   1-13  department may authorize a dealer who holds a dealer's or
   1-14  manufacturer's number to act as the agent of the department under
   1-15  Subchapter B of this chapter and under Chapter 160, Tax Code, for
   1-16  the issuance of certificates of number and the collection of fees
   1-17  and taxes for boats sold by that dealer.
   1-18        (b)  An authorized agent must follow the rules of the
   1-19  commission and the rules of the comptroller.
   1-20        (c)  An authorized agent shall send the applications required
   1-21  by Sections 31.024 and 31.047 of this code, the fees required by
   1-22  Sections 31.026 and 31.048 of this code, and the tax paid under
   1-23  Chapter 160, Tax Code, to the department not later than 20 days
   1-24  after the date a certificate of number is issued and a fee or tax
    2-1  collected.
    2-2        (d)  An authorized agent shall execute a surety bond in an
    2-3  amount set by the department to insure against loss to the
    2-4  department of fees and taxes.  The bond shall be in favor of the
    2-5  department.
    2-6        (e)  The department may cancel the authorization of an agent
    2-7  on 30 days' written notice of the agent's violation of this
    2-8  chapter, a department rule adopted under this chapter, Chapter 160,
    2-9  Tax Code, or a rule adopted by the comptroller under that chapter.
   2-10        SECTION 3.  Subsections (a), (b), and (e), Section 31.024,
   2-11  Parks and Wildlife Code, are amended to read as follows:
   2-12        (a)  The owner of each motorboat requiring numbering by this
   2-13  state shall file an application for a number with the department,
   2-14  an authorized agent, or a county tax assessor-collector.
   2-15        (b)  The application shall be signed by the owner of the
   2-16  motorboat and shall be accompanied by the fee prescribed in Section
   2-17  31.026 of this code.  If the application is received by a county
   2-18  tax assessor-collector, the application and the portion of the fee
   2-19  not retained by the tax assessor-collector as a collection fee
   2-20  shall be sent to the department.  If the application is received by
   2-21  an authorized agent, the application and the fee shall be sent to
   2-22  the department as required by Section 31.006 of this code.
   2-23        (e)  The department, an authorized agent, or a county tax
   2-24  assessor-collector may not issue a certificate of number unless the
   2-25  tax due on the motorboat under Chapter 160, Tax Code, is paid.
   2-26        SECTION 4.  Section 31.034, Parks and Wildlife Code, is
   2-27  amended to read as follows:
    3-1        Sec. 31.034.  ISSUANCE OF NUMBERS BY <THE> DEPARTMENT OR
    3-2  AUTHORIZED AGENT.  (a)  The department may award a certificate of
    3-3  number.
    3-4        (b)  A certificate of number issued and delivered by an
    3-5  authorized agent in conformity with this chapter and the rules of
    3-6  the commission adopted under this chapter is valid as if awarded by
    3-7  the department directly.
    3-8        SECTION 5.  Section 160.001, Tax Code, is amended to read as
    3-9  follows:
   3-10        Sec. 160.001.  Definitions.  In this section:
   3-11              (1)  "Agent of the department" means an agent
   3-12  authorized under Section 31.006, Parks and Wildlife Code.
   3-13              (2)  "Boat" has the meaning assigned by Section 31.003,
   3-14  Parks and Wildlife Code.
   3-15              (3) <(2)>  "Dealer or manufacturer" means a dealer or
   3-16  manufacturer as defined under Section 31.003, Parks and Wildlife
   3-17  Code, who has applied for and holds a current number under Section
   3-18  31.041, Parks and Wildlife Code.
   3-19              (4) <(3)>  "Department" means the Parks and Wildlife
   3-20  Department.
   3-21              (5) <(4)>  "Outboard motor" has the meaning assigned by
   3-22  Section 31.003, Parks and Wildlife Code.
   3-23              (6) <(5)>  "Retail sale" means a sale of an item other
   3-24  than a sale in which the dealer or manufacturer acquires the item
   3-25  for the exclusive purpose of resale.
   3-26              (7) <(6)>  "Sale" includes:
   3-27                    (A)  an installment and credit sale;
    4-1                    (B)  an exchange of property for property or
    4-2  money;
    4-3                    (C)  an exchange in which property is transferred
    4-4  but the seller retains title as security for payment of the
    4-5  purchase price; and
    4-6                    (D)  any other closed transaction that
    4-7  constitutes a sale.
    4-8              (8) <(7)>  "Tax assessor-collector" means a county tax
    4-9  assessor-collector.
   4-10              (9) <(8)>  "Taxable boat or motor" means:
   4-11                    (A)  a boat other than a canoe, kayak, rowboat,
   4-12  raft, punt, or other vessel designed to be propelled by paddle,
   4-13  oar, or pole; or
   4-14                    (B)  an outboard motor.
   4-15              (10) <(9)>  "Use" does not include the storage,
   4-16  display, or holding of an item exclusively for sale.
   4-17        SECTION 6.  Subsection (b), Section 160.003, Tax Code, is
   4-18  amended to read as follows:
   4-19        (b)  The comptroller shall furnish a copy of the rules to
   4-20  each tax assessor-collector, each agent of the department, and the
   4-21  department.  Each tax assessor-collector and each agent of the
   4-22  department shall consistently apply the rules authorized by this
   4-23  section.
   4-24        SECTION 7.  Subsections (a), (b), and (c), Section 160.041,
   4-25  Tax Code, are amended to read as follows:
   4-26        (a)  The department, each agent of the department, and each
   4-27  tax assessor-collector shall collect the taxes imposed by this
    5-1  chapter.  The department, agent of the department, or tax
    5-2  assessor-collector of the county in which an application for a
    5-3  Texas certificate of number or certificate of title for a taxable
    5-4  boat or motor is made shall collect the taxes imposed by this
    5-5  chapter on that boat or motor.
    5-6        (b)  The department, agent of the department, or the tax
    5-7  assessor-collector may not accept an application for a Texas
    5-8  certificate of number or certificate of title for a taxable boat or
    5-9  motor from a person unless the tax, if any, is paid.
   5-10        (c)  The tax imposed by Section 160.021 is due on the 20th
   5-11  working day after the date that the taxable boat or motor is
   5-12  delivered to the purchaser.  The purchaser shall pay the tax to the
   5-13  department, to an agent of the department, or to a tax
   5-14  assessor-collector on or before the due date.
   5-15        SECTION 8.  Subsections (a), (e), and (f), Section 160.042,
   5-16  Tax Code, are amended to read as follows:
   5-17        (a)  A person obligated to pay a tax imposed by this chapter
   5-18  on a transaction shall file the affidavit as provided by this
   5-19  section with the department, agent of the department, or tax
   5-20  assessor-collector on payment of a tax imposed by this chapter.
   5-21        (e)  The department, agent of the department, or the tax
   5-22  assessor-collector shall examine each affidavit for the purpose of
   5-23  determining the truth and accuracy of the information it contains.
   5-24  If the department, agent of the department, the tax
   5-25  assessor-collector, or the comptroller has reason to question the
   5-26  truth of the information in an affidavit, or if any material fact
   5-27  fails to meet the rules adopted by the comptroller, the department,
    6-1  agent of the department, the tax assessor-collector, or the
    6-2  comptroller may require any party to the affidavit to furnish
    6-3  substantiation of information in the affidavit before accepting an
    6-4  application for a Texas certificate of number or certificate of
    6-5  title.
    6-6        (f)  The department, agent of the department, and the tax
    6-7  assessor-collector shall keep a copy of each affidavit and any
    6-8  substantiating materials until it is called for by the comptroller
    6-9  for auditing.
   6-10        SECTION 9.  Subsection (b), Section 160.044, Tax Code, is
   6-11  amended to read as follows:
   6-12        (b)  The department, agent of the department, or tax
   6-13  assessor-collector collecting a tax imposed by this chapter shall:
   6-14              (1)  issue the original receipt to the person paying
   6-15  the tax; and
   6-16              (2)  retain one duplicate copy of the receipt as a
   6-17  permanent record of the transaction according to the rules of the
   6-18  comptroller.
   6-19        SECTION 10.  This Act takes effect September 1, 1993.
   6-20        SECTION 11.  The importance of this legislation and the
   6-21  crowded condition of the calendars in both houses create an
   6-22  emergency and an imperative public necessity that the
   6-23  constitutional rule requiring bills to be read on three several
   6-24  days in each house be suspended, and this rule is hereby suspended.