By:  Montford                                          S.B. No. 901
       73R4460 MI-F
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to the award of a certificate of number and the collection
    1-3  of certain taxes by an authorized agent of the Parks and Wildlife
    1-4  Department.
    1-5        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-6        SECTION 1.  Section 31.003, Parks and Wildlife Code, is
    1-7  amended by adding Subdivision (15) to read as follows:
    1-8              (15)  "Authorized agent" means a dealer who is
    1-9  authorized by the department under Section 31.006 of this code to
   1-10  collect taxes and fees and issue certificates of number.
   1-11        SECTION 2.  Subchapter A, Chapter 31, Parks and Wildlife
   1-12  Code, is amended by adding Section 31.006 to read as follows:
   1-13        Sec. 31.006.  APPOINTMENT OF AUTHORIZED AGENT.  (a)  The
   1-14  department may authorize a dealer who holds a dealer's or
   1-15  manufacturer's number to act as the agent of the department under
   1-16  Subchapter B of this chapter and under Chapter 160, Tax Code, for
   1-17  the issuance of certificates of number and the collection of fees
   1-18  and taxes for boats sold by that dealer.
   1-19        (b)  An authorized agent must follow the rules of the
   1-20  commission and the rules of the comptroller.
   1-21        (c)  An authorized agent shall send the applications required
   1-22  by Sections 31.024 and 31.047 of this code, the fees required by
   1-23  Sections 31.026 and 31.048 of this code, and the tax paid under
   1-24  Chapter 160, Tax Code, to the department not later than 20 days
    2-1  after the date a certificate of number is issued and a fee or tax
    2-2  collected.
    2-3        (d)  An authorized agent shall execute a surety bond in an
    2-4  amount set by the department to insure against loss to the
    2-5  department of fees and taxes.  The bond shall be in favor of the
    2-6  department.
    2-7        (e)  The department may cancel the authorization of an agent
    2-8  on 30 days' written notice of the agent's violation of this
    2-9  chapter, a department rule adopted under this chapter, Chapter 160,
   2-10  Tax Code, or a rule adopted by the comptroller under that chapter.
   2-11        SECTION 3.  Sections 31.024(a), (b), and (e), Parks and
   2-12  Wildlife Code, are amended to read as follows:
   2-13        (a)  The owner of each motorboat requiring numbering by this
   2-14  state shall file an application for a number with the department,
   2-15  an authorized agent, or a county tax assessor-collector.
   2-16        (b)  The application shall be signed by the owner of the
   2-17  motorboat and shall be accompanied by the fee prescribed in Section
   2-18  31.026 of this code.  If the application is received by a county
   2-19  tax assessor-collector, the application and the portion of the fee
   2-20  not retained by the tax assessor-collector as a collection fee
   2-21  shall be sent to the department.  If the application is received by
   2-22  an authorized agent, the application and the fee shall be sent to
   2-23  the department as required by Section 31.006 of this code.
   2-24        (e)  The department, an authorized agent, or a county tax
   2-25  assessor-collector may not issue a certificate of number unless the
   2-26  tax due on the motorboat under Chapter 160, Tax Code, is paid.
   2-27        SECTION 4.  Section 31.034, Parks and Wildlife Code, is
    3-1  amended to read as follows:
    3-2        Sec. 31.034.  ISSUANCE OF NUMBERS BY <THE> DEPARTMENT OR
    3-3  AUTHORIZED AGENT.  (a)  The department may award a certificate of
    3-4  number.
    3-5        (b)  A certificate of number issued and delivered by an
    3-6  authorized agent in conformity with this chapter and the rules of
    3-7  the commission adopted under this chapter is valid as if awarded by
    3-8  the department directly.
    3-9        SECTION 5.  Section 160.001, Tax Code, is amended to read as
   3-10  follows:
   3-11        Sec. 160.001.  Definitions.  In this section:
   3-12              (1)  "Agent of the department" means an agent
   3-13  authorized under Section 31.006, Parks and Wildlife Code.
   3-14              (2)  "Boat" has the meaning assigned by Section 31.003,
   3-15  Parks and Wildlife Code.
   3-16              (3) <(2)>  "Dealer or manufacturer" means a dealer or
   3-17  manufacturer as defined under Section 31.003, Parks and Wildlife
   3-18  Code, who has applied for and holds a current number under Section
   3-19  31.041, Parks and Wildlife Code.
   3-20              (4) <(3)>  "Department" means the Parks and Wildlife
   3-21  Department.
   3-22              (5) <(4)>  "Outboard motor" has the meaning assigned by
   3-23  Section 31.003, Parks and Wildlife Code.
   3-24              (6) <(5)>  "Retail sale" means a sale of an item other
   3-25  than a sale in which the dealer or manufacturer acquires the item
   3-26  for the exclusive purpose of resale.
   3-27              (7) <(6)>  "Sale" includes:
    4-1                    (A)  an installment and credit sale;
    4-2                    (B)  an exchange of property for property or
    4-3  money;
    4-4                    (C)  an exchange in which property is transferred
    4-5  but the seller retains title as security for payment of the
    4-6  purchase price; and
    4-7                    (D)  any other closed transaction that
    4-8  constitutes a sale.
    4-9              (8) <(7)>  "Tax assessor-collector" means a county tax
   4-10  assessor-collector.
   4-11              (9) <(8)>  "Taxable boat or motor" means:
   4-12                    (A)  a boat other than a canoe, kayak, rowboat,
   4-13  raft, punt, or other vessel designed to be propelled by paddle,
   4-14  oar, or pole; or
   4-15                    (B)  an outboard motor.
   4-16              (10) <(9)>  "Use" does not include the storage,
   4-17  display, or holding of an item exclusively for sale.
   4-18        SECTION 6.  Section 160.003(b), Tax Code, is amended to read
   4-19  as follows:
   4-20        (b)  The comptroller shall furnish a copy of the rules to
   4-21  each tax assessor-collector, each agent of the department, and the
   4-22  department.  Each tax assessor-collector and each agent of the
   4-23  department shall consistently apply the rules authorized by this
   4-24  section.
   4-25        SECTION 7.  Sections 160.041(a), (b), and (c), Tax Code, are
   4-26  amended to read as follows:
   4-27        (a)  The department, each agent of the department, and each
    5-1  tax assessor-collector shall collect the taxes imposed by this
    5-2  chapter.  The department, agent of the department, or tax
    5-3  assessor-collector of the county in which an application for a
    5-4  Texas certificate of number or certificate of title for a taxable
    5-5  boat or motor is made shall collect the taxes imposed by this
    5-6  chapter on that boat or motor.
    5-7        (b)  The department, agent of the department, or the tax
    5-8  assessor-collector may not accept an application for a Texas
    5-9  certificate of number or certificate of title for a taxable boat or
   5-10  motor from a person unless the tax, if any, is paid.
   5-11        (c)  The tax imposed by Section 160.021 is due on the 20th
   5-12  working day after the date that the taxable boat or motor is
   5-13  delivered to the purchaser.  The purchaser shall pay the tax to the
   5-14  department, to an agent of the department, or to a tax
   5-15  assessor-collector on or before the due date.
   5-16        SECTION 8.  Sections 160.042(a), (e), and (f), Tax Code, are
   5-17  amended to read as follows:
   5-18        (a)  A person obligated to pay a tax imposed by this chapter
   5-19  on a transaction shall file the affidavit as provided by this
   5-20  section with the department, agent of the department, or tax
   5-21  assessor-collector on payment of a tax imposed by this chapter.
   5-22        (e)  The department, agent of the department, or the tax
   5-23  assessor-collector shall examine each affidavit for the purpose of
   5-24  determining the truth and accuracy of the information it contains.
   5-25  If the department, agent of the department, the tax
   5-26  assessor-collector, or the comptroller has reason to question the
   5-27  truth of the information in an affidavit, or if any material fact
    6-1  fails to meet the rules adopted by the comptroller, the department,
    6-2  agent of the department, the tax assessor-collector, or the
    6-3  comptroller may require any party to the affidavit to furnish
    6-4  substantiation of information in the affidavit before accepting an
    6-5  application for a Texas certificate of number or certificate of
    6-6  title.
    6-7        (f)  The department, agent of the department, and the tax
    6-8  assessor-collector shall keep a copy of each affidavit and any
    6-9  substantiating materials until it is called for by the comptroller
   6-10  for auditing.
   6-11        SECTION 9.  Section 160.044(b), Tax Code, is amended to read
   6-12  as follows:
   6-13        (b)  The department, agent of the department, or tax
   6-14  assessor-collector collecting a tax imposed by this chapter shall:
   6-15              (1)  issue the original receipt to the person paying
   6-16  the tax; and
   6-17              (2)  retain one duplicate copy of the receipt as a
   6-18  permanent record of the transaction according to the rules of the
   6-19  comptroller.
   6-20        SECTION 10.  This Act takes effect September 1, 1993.
   6-21        SECTION 11.  The importance of this legislation and the
   6-22  crowded condition of the calendars in both houses create an
   6-23  emergency and an imperative public necessity that the
   6-24  constitutional rule requiring bills to be read on three several
   6-25  days in each house be suspended, and this rule is hereby suspended.