1-1 By: Montford S.B. No. 901
1-2 (In the Senate - Filed March 11, 1993; March 15, 1993, read
1-3 first time and referred to Committee on Natural Resources;
1-4 April 23, 1993, reported favorably by the following vote: Yeas 6,
1-5 Nays 0; April 23, 1993, sent to printer.)
1-6 COMMITTEE VOTE
1-7 Yea Nay PNV Absent
1-8 Sims x
1-9 Truan x
1-10 Armbrister x
1-11 Barrientos x
1-12 Bivins x
1-13 Brown x
1-14 Carriker x
1-15 Lucio x
1-16 Montford x
1-17 Ratliff x
1-18 Shelley x
1-19 A BILL TO BE ENTITLED
1-20 AN ACT
1-21 relating to the award of a certificate of number and the collection
1-22 of certain taxes by an authorized agent of the Parks and Wildlife
1-23 Department.
1-24 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-25 SECTION 1. Section 31.003, Parks and Wildlife Code, is
1-26 amended by adding Subdivision (15) to read as follows:
1-27 (15) "Authorized agent" means a dealer who is
1-28 authorized by the department under Section 31.006 of this code to
1-29 collect taxes and fees and issue certificates of number.
1-30 SECTION 2. Subchapter A, Chapter 31, Parks and Wildlife
1-31 Code, is amended by adding Section 31.006 to read as follows:
1-32 Sec. 31.006. APPOINTMENT OF AUTHORIZED AGENT. (a) The
1-33 department may authorize a dealer who holds a dealer's or
1-34 manufacturer's number to act as the agent of the department under
1-35 Subchapter B of this chapter and under Chapter 160, Tax Code, for
1-36 the issuance of certificates of number and the collection of fees
1-37 and taxes for boats sold by that dealer.
1-38 (b) An authorized agent must follow the rules of the
1-39 commission and the rules of the comptroller.
1-40 (c) An authorized agent shall send the applications required
1-41 by Sections 31.024 and 31.047 of this code, the fees required by
1-42 Sections 31.026 and 31.048 of this code, and the tax paid under
1-43 Chapter 160, Tax Code, to the department not later than 20 days
1-44 after the date a certificate of number is issued and a fee or tax
1-45 collected.
1-46 (d) An authorized agent shall execute a surety bond in an
1-47 amount set by the department to insure against loss to the
1-48 department of fees and taxes. The bond shall be in favor of the
1-49 department.
1-50 (e) The department may cancel the authorization of an agent
1-51 on 30 days' written notice of the agent's violation of this
1-52 chapter, a department rule adopted under this chapter, Chapter 160,
1-53 Tax Code, or a rule adopted by the comptroller under that chapter.
1-54 SECTION 3. Subsections (a), (b), and (e), Section 31.024,
1-55 Parks and Wildlife Code, are amended to read as follows:
1-56 (a) The owner of each motorboat requiring numbering by this
1-57 state shall file an application for a number with the department,
1-58 an authorized agent, or a county tax assessor-collector.
1-59 (b) The application shall be signed by the owner of the
1-60 motorboat and shall be accompanied by the fee prescribed in Section
1-61 31.026 of this code. If the application is received by a county
1-62 tax assessor-collector, the application and the portion of the fee
1-63 not retained by the tax assessor-collector as a collection fee
1-64 shall be sent to the department. If the application is received by
1-65 an authorized agent, the application and the fee shall be sent to
1-66 the department as required by Section 31.006 of this code.
1-67 (e) The department, an authorized agent, or a county tax
1-68 assessor-collector may not issue a certificate of number unless the
2-1 tax due on the motorboat under Chapter 160, Tax Code, is paid.
2-2 SECTION 4. Section 31.034, Parks and Wildlife Code, is
2-3 amended to read as follows:
2-4 Sec. 31.034. ISSUANCE OF NUMBERS BY <THE> DEPARTMENT OR
2-5 AUTHORIZED AGENT. (a) The department may award a certificate of
2-6 number.
2-7 (b) A certificate of number issued and delivered by an
2-8 authorized agent in conformity with this chapter and the rules of
2-9 the commission adopted under this chapter is valid as if awarded by
2-10 the department directly.
2-11 SECTION 5. Section 160.001, Tax Code, is amended to read as
2-12 follows:
2-13 Sec. 160.001. Definitions. In this section:
2-14 (1) "Agent of the department" means an agent
2-15 authorized under Section 31.006, Parks and Wildlife Code.
2-16 (2) "Boat" has the meaning assigned by Section 31.003,
2-17 Parks and Wildlife Code.
2-18 (3) <(2)> "Dealer or manufacturer" means a dealer or
2-19 manufacturer as defined under Section 31.003, Parks and Wildlife
2-20 Code, who has applied for and holds a current number under Section
2-21 31.041, Parks and Wildlife Code.
2-22 (4) <(3)> "Department" means the Parks and Wildlife
2-23 Department.
2-24 (5) <(4)> "Outboard motor" has the meaning assigned by
2-25 Section 31.003, Parks and Wildlife Code.
2-26 (6) <(5)> "Retail sale" means a sale of an item other
2-27 than a sale in which the dealer or manufacturer acquires the item
2-28 for the exclusive purpose of resale.
2-29 (7) <(6)> "Sale" includes:
2-30 (A) an installment and credit sale;
2-31 (B) an exchange of property for property or
2-32 money;
2-33 (C) an exchange in which property is transferred
2-34 but the seller retains title as security for payment of the
2-35 purchase price; and
2-36 (D) any other closed transaction that
2-37 constitutes a sale.
2-38 (8) <(7)> "Tax assessor-collector" means a county tax
2-39 assessor-collector.
2-40 (9) <(8)> "Taxable boat or motor" means:
2-41 (A) a boat other than a canoe, kayak, rowboat,
2-42 raft, punt, or other vessel designed to be propelled by paddle,
2-43 oar, or pole; or
2-44 (B) an outboard motor.
2-45 (10) <(9)> "Use" does not include the storage,
2-46 display, or holding of an item exclusively for sale.
2-47 SECTION 6. Subsection (b), Section 160.003, Tax Code, is
2-48 amended to read as follows:
2-49 (b) The comptroller shall furnish a copy of the rules to
2-50 each tax assessor-collector, each agent of the department, and the
2-51 department. Each tax assessor-collector and each agent of the
2-52 department shall consistently apply the rules authorized by this
2-53 section.
2-54 SECTION 7. Subsections (a), (b), and (c), Section 160.041,
2-55 Tax Code, are amended to read as follows:
2-56 (a) The department, each agent of the department, and each
2-57 tax assessor-collector shall collect the taxes imposed by this
2-58 chapter. The department, agent of the department, or tax
2-59 assessor-collector of the county in which an application for a
2-60 Texas certificate of number or certificate of title for a taxable
2-61 boat or motor is made shall collect the taxes imposed by this
2-62 chapter on that boat or motor.
2-63 (b) The department, agent of the department, or the tax
2-64 assessor-collector may not accept an application for a Texas
2-65 certificate of number or certificate of title for a taxable boat or
2-66 motor from a person unless the tax, if any, is paid.
2-67 (c) The tax imposed by Section 160.021 is due on the 20th
2-68 working day after the date that the taxable boat or motor is
2-69 delivered to the purchaser. The purchaser shall pay the tax to the
2-70 department, to an agent of the department, or to a tax
3-1 assessor-collector on or before the due date.
3-2 SECTION 8. Subsections (a), (e), and (f), Section 160.042,
3-3 Tax Code, are amended to read as follows:
3-4 (a) A person obligated to pay a tax imposed by this chapter
3-5 on a transaction shall file the affidavit as provided by this
3-6 section with the department, agent of the department, or tax
3-7 assessor-collector on payment of a tax imposed by this chapter.
3-8 (e) The department, agent of the department, or the tax
3-9 assessor-collector shall examine each affidavit for the purpose of
3-10 determining the truth and accuracy of the information it contains.
3-11 If the department, agent of the department, the tax
3-12 assessor-collector, or the comptroller has reason to question the
3-13 truth of the information in an affidavit, or if any material fact
3-14 fails to meet the rules adopted by the comptroller, the department,
3-15 agent of the department, the tax assessor-collector, or the
3-16 comptroller may require any party to the affidavit to furnish
3-17 substantiation of information in the affidavit before accepting an
3-18 application for a Texas certificate of number or certificate of
3-19 title.
3-20 (f) The department, agent of the department, and the tax
3-21 assessor-collector shall keep a copy of each affidavit and any
3-22 substantiating materials until it is called for by the comptroller
3-23 for auditing.
3-24 SECTION 9. Subsection (b), Section 160.044, Tax Code, is
3-25 amended to read as follows:
3-26 (b) The department, agent of the department, or tax
3-27 assessor-collector collecting a tax imposed by this chapter shall:
3-28 (1) issue the original receipt to the person paying
3-29 the tax; and
3-30 (2) retain one duplicate copy of the receipt as a
3-31 permanent record of the transaction according to the rules of the
3-32 comptroller.
3-33 SECTION 10. This Act takes effect September 1, 1993.
3-34 SECTION 11. The importance of this legislation and the
3-35 crowded condition of the calendars in both houses create an
3-36 emergency and an imperative public necessity that the
3-37 constitutional rule requiring bills to be read on three several
3-38 days in each house be suspended, and this rule is hereby suspended.
3-39 * * * * *
3-40 Austin,
3-41 Texas
3-42 April 23, 1993
3-43 Hon. Bob Bullock
3-44 President of the Senate
3-45 Sir:
3-46 We, your Committee on Natural Resources to which was referred S.B.
3-47 No. 901, have had the same under consideration, and I am instructed
3-48 to report it back to the Senate with the recommendation that it do
3-49 pass and be printed.
3-50 Sims,
3-51 Chairman
3-52 * * * * *
3-53 WITNESSES
3-54 FOR AGAINST ON
3-55 ___________________________________________________________________
3-56 Name: Jayna Burgdorf x
3-57 Representing: Tx Parks & Wildlife
3-58 City: Austin
3-59 -------------------------------------------------------------------
3-60 Name: Howard Kidwell x
3-61 Representing: Tx Parks & Wildlife
3-62 City: Austin
3-63 -------------------------------------------------------------------
3-64 FOR AGAINST ON
3-65 ___________________________________________________________________
3-66 Name: Lee Couch x
3-67 Representing: Boating Trades Asso. of Tx
3-68 City: Austin
3-69 -------------------------------------------------------------------