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.