By Madla S.B. No. 1287
74R3484 JJT-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the imposition of a fee on the sale of oil filters and
1-3 to oil filter recycling.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Subchapter N, Chapter 361, Health and Safety
1-6 Code, is amended by adding Section 361.432 to read as follows:
1-7 Sec. 361.432. FEE ON SALE OF OIL FILTERS. (a) A person
1-8 who, at wholesale or retail, sells an oil filter not for resale or
1-9 who sells an oil filter in connection with the maintenance of an
1-10 internal combustion engine shall collect at the time and place of
1-11 sale a fee in the amount of 50 cents for each oil filter sold.
1-12 (b) A person required to collect a fee under this section:
1-13 (1) shall list as a separate item on an invoice a fee
1-14 due under this section; and
1-15 (2) except as provided by Subsection (c), on or before
1-16 the 20th day of the month following the end of each calendar month
1-17 and on a form and in the manner prescribed by the comptroller,
1-18 shall file a report with and shall remit to the comptroller the
1-19 amount of fees collected during the preceding calendar month.
1-20 (c) A person required to collect a fee under this section
1-21 who collects less than $50 for a calendar month or less than $150
1-22 for a calendar quarter is not required to file a monthly report but
1-23 shall file a quarterly report with and make a quarterly remittance
1-24 to the comptroller. The quarterly report and remittance shall
2-1 include fees collected during the preceding calendar quarter. The
2-2 report and remittance are due not later than the 20th day following
2-3 the end of the calendar quarter.
2-4 (d) An invoice or other record required by this section or
2-5 rules of the comptroller must be maintained for at least four years
2-6 after the date on which the invoice or record is prepared and be
2-7 available for inspection by the comptroller at all reasonable
2-8 times.
2-9 (e) The comptroller shall adopt rules necessary for the
2-10 administration, collection, reporting, and payment of the fees
2-11 payable or collected under this section.
2-12 (f) A person who does not file a report as provided by this
2-13 section or who possesses a fee collected or payable under this
2-14 section and who does not remit the fee to the comptroller at the
2-15 time and in the manner required by this section and the rules of
2-16 the comptroller shall pay a penalty of five percent of the amount
2-17 of the fee due and payable. If the person does not file the report
2-18 or pay the fee before the 30th day after the date on which the fee
2-19 or report is due, the person shall pay a penalty of an additional
2-20 five percent of the amount of the fee due and payable.
2-21 (g) Except as provided in this section, the provisions of
2-22 Chapters 101 and 111-113, Tax Code, apply to the administration,
2-23 payment, collection, and enforcement of fees under this section in
2-24 the same manner that those provisions apply to the administration,
2-25 payment, collection, and enforcement of taxes under Title 2, Tax
2-26 Code.
2-27 (h) A person required to collect a fee under this section
3-1 may retain two and one-half cents from each fee the dealer
3-2 collects. A dealer shall account for amounts retained under this
3-3 subsection in the manner prescribed by the comptroller.
3-4 (i) The comptroller may deduct a percentage of the fees
3-5 collected under this section, not to exceed four percent of
3-6 receipts, to pay the reasonable and necessary costs of
3-7 administering and enforcing this section. The comptroller shall
3-8 credit the amount deducted to the general revenue fund. The
3-9 comptroller shall divide the balance of the fees, penalties, and
3-10 interest the comptroller collects under this section for deposit
3-11 into two special accounts in the hazardous and solid waste
3-12 remediation fee fund. The comptroller shall deposit one-half of
3-13 the money into an account that may be used only for administration
3-14 of programs related to oil filter collection or recycling, but at
3-15 the end of each fiscal biennium money in that account may be used
3-16 for any purpose permitted for the fund. The comptroller shall
3-17 deposit one-half of the money into an account that may be used only
3-18 for community grants or research for used oil filter collection,
3-19 recycling, and market development and for the support of a used oil
3-20 filter collection facility or program.
3-21 (j) In this section, "oil filter" means any disposable
3-22 device designed for use as a filter for the oil supply of an
3-23 internal combustion engine.
3-24 SECTION 2. Section 361.423(b), Health and Safety Code, is
3-25 amended to read as follows:
3-26 (b) The Recycling Market Development Board, on an ongoing
3-27 basis, shall:
4-1 (1) identify existing economic and regulatory
4-2 incentives and disincentives for creating an optimal market
4-3 development strategy;
4-4 (2) analyze the market development implications of:
4-5 (A) the state's waste management policies and
4-6 regulations;
4-7 (B) existing and potential markets for plastic,
4-8 glass, paper, lead-acid batteries, tires, compost, scrap gypsum,
4-9 coal combustion by-products, oil filters, and other recyclable
4-10 materials; and
4-11 (C) the state's tax structure and overall
4-12 economic base;
4-13 (3) examine and make policy recommendations regarding
4-14 the need for changes in or the development of:
4-15 (A) economic policies that affect
4-16 transportation, such as those embodied in freight rate schedules;
4-17 (B) tax incentives and disincentives;
4-18 (C) the availability of financial capital
4-19 including grants, loans, and venture capital;
4-20 (D) enterprise zones;
4-21 (E) managerial and technical assistance;
4-22 (F) job-training programs;
4-23 (G) strategies for matching market supply and
4-24 market demand for recyclable materials, including intrastate and
4-25 interstate coordination;
4-26 (H) the state recycling goal;
4-27 (I) public-private partnerships;
5-1 (J) research and development;
5-2 (K) government procurement policies;
5-3 (L) educational programs for the public,
5-4 corporate and regulated communities, and government entities; and
5-5 (M) public health and safety regulatory
5-6 policies;
5-7 (4) establish a comprehensive statewide strategy to
5-8 expand markets for recycled products in Texas;
5-9 (5) provide information and technical assistance to
5-10 small and disadvantaged businesses, business development centers,
5-11 chambers of commerce, educational institutions, and nonprofit
5-12 associations on market opportunities in the area of recycling; and
5-13 (6) with the cooperation of the Office of
5-14 State-Federal Relations, assist communities and private entities in
5-15 identifying state and federal grants pertaining to recycling and
5-16 solid waste management.
5-17 SECTION 3. This Act takes effect January 1, 1996.
5-18 SECTION 4. The importance of this legislation and the
5-19 crowded condition of the calendars in both houses create an
5-20 emergency and an imperative public necessity that the
5-21 constitutional rule requiring bills to be read on three several
5-22 days in each house be suspended, and this rule is hereby suspended.