By: Armbrister S.B. No. 1315
A BILL TO BE ENTITLED
AN ACT
1-1 relating to various fee provisions.
1-2 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-3 SECTION 1. Section 361.472(c), Health and Safety Code, is
1-4 amended to read as follows:
1-5 (c) A fee may not be assessed for a bicycle tire or a solid
1-6 industrial tire.
1-7 SECTION 2. Section 361.138, Health and Safety Code, is
1-8 amended by amending Subsection (a) and adding Subsections (l), (m),
1-9 and (n) to read as follows:
1-10 (a) In this section:
1-11 (1) "Engaged in business in this state" has the
1-12 meaning provided under Section 151.107(a) and (b), Tax Code.
1-13 (2) "Lead-acid <, "lead-acid> battery" means any
1-14 battery which contains lead and sulfuric acid.
1-15 (3) "Purchased for resale" means acquired by means of
1-16 sale for resale as defined in Section 151.006, Tax Code.
1-17 (4) "Storage" and "use" have the meanings assigned
1-18 those terms by Section 151.011, Tax Code.
1-19 (l) A fee is imposed on the storage, use, or other
1-20 consumption in this state of a lead-acid battery, unless purchased
1-21 for resale, at the same rate as provided by Subsection (b).
1-22 (m) A person storing, using, or consuming a lead-acid
1-23 battery in this state is liable for the fee imposed by Subsection
2-1 (l) and is responsible for reporting and paying it to the
2-2 comptroller in the same manner as a person required to collect the
2-3 fee provided for in Subsections (c)(2) and (d).
2-4 (n) A person storing, using, or consuming a lead-acid
2-5 battery in this state is not liable for the fee if the person pays
2-6 the fee to a wholesaler or retailer engaged in business in this
2-7 state or other person authorized by the comptroller to collect the
2-8 fee and receives from the person a receipt showing that the fee has
2-9 been paid.
2-10 SECTION 3. Section 5.50(b), Alcoholic Beverage Code, is
2-11 amended to read as follows:
2-12 (b) The commission may not increase or decrease a fee set by
2-13 this code, but if a statute is enacted creating a certificate,
2-14 permit, or license and there is no fee established, the commission
2-15 by rule may set a fee. The commission by rule shall assess and
2-16 collect annual surcharges from all holders of a certificate,
2-17 permit, or license issued by the commission in addition to any fee
2-18 set by this code. The surcharges shall be set at a level so that
2-19 the anticipated total of all fees collected by the commission for a
2-20 fiscal year and all surcharges for a fiscal year are equal to the
2-21 legislative appropriation to the commission for the regulation of
2-22 alcoholic beverages. In assessing a surcharge the commission may
2-23 not overly penalize any segment of the alcoholic beverage industry
2-24 or impose an undue hardship on small businesses. <In setting the
2-25 surcharge for permittees subject to the mixed beverage tax, the
3-1 commission shall also recover the reasonable and necessary cost of
3-2 the administration of the mixed beverage tax by the comptroller.>
3-3 SECTION 4. Sections 132.043(a) and (b), Agriculture Code are
3-4 amended to read as follows:
3-5 (a) A person licensed under this chapter who first
3-6 establishes the grade, size, and classification of eggs offered for
3-7 sale or sold in this state shall collect a fee of three <five>
3-8 cents per case of 30 dozen eggs on the first sale of the eggs.
3-9 (b) A processor licensed under this chapter shall pay an
3-10 inspection fee of three <five> cents per case of 30 dozen eggs on
3-11 the processor's first use or change in form of the eggs processed.
3-12 SECTION 5. Article 8.21, Insurance Code, is amended to read
3-13 as follows:
3-14 Art. 8.21. FEES. The department <Board> shall charge for
3-15 filing the annual statement required by this chapter, a fee of
3-16 Twenty ($20.00) Dollars. The comptroller shall collect the fee.
3-17 SECTION 6. Section 2, Article 9.59, Insurance Code, is
3-18 amended to read as follows:
3-19 Sec. 2. Premium defined. In this article premium means the
3-20 total amount of premiums actually written and billed during
3-21 <received for> the taxable year on title insurance written on
3-22 property located in this state except premiums actually written and
3-23 billed by <received from> other licensed title insurance companies
3-24 for reinsurance, less return premiums paid policyholders with no
3-25 deduction for premiums paid for reinsurance.
4-1 SECTION 7. Article 16.22, Insurance Code, is amended to read
4-2 as follows:
4-3 Art. 16.22. Fees. (a) For the renewal and extension of the
4-4 granting of any charter, the department <Board> shall charge and
4-5 collect a filing fee of Ten ($10.00) Dollars and a like amount for
4-6 any amendment to the charter of any such company.
4-7 (b) The department <Board> shall charge and collect a fee
4-8 of One ($1.00) Dollar for the issuance of a certificate of
4-9 authority or renewal thereof to all companies operating under this
4-10 chapter. The department<, and for filing such annual statement
4-11 required by the Board, it> shall charge a filing fee of Twenty
4-12 ($20.00) Dollars for filing an annual statement required by the
4-13 department. The comptroller shall collect the annual statement
4-14 filing fee.
4-15 (c) Fees collected under this article shall be deposited in
4-16 the State Treasury to the credit of the Texas Department <State
4-17 Board> of Insurance operating fund. Article 1.31A of this code
4-18 applies to fees collected under this article.
4-19 SECTION 8. Article 17.21, Insurance Code, is amended to read
4-20 as follows:
4-21 Art. 17.21. Fees. (a) The department <Board> shall charge
4-22 and collect a fee of One ($1.00) Dollar for the issuance of a
4-23 certificate of authority or renewal thereof to all companies
4-24 operating under this chapter.
4-25 (b) The department <, and for filing each annual statement,
5-1 it> shall charge a filing fee of Twenty ($20.00) Dollars for filing
5-2 each annual statement. The comptroller shall collect the filing
5-3 fee.
5-4 SECTION 9. Section 32, Texas Health Maintenance Organization
5-5 Act (Article 20A.32, Vernon's Texas Insurance Code), is amended by
5-6 adding Subsection (a)(4) to read as follows:
5-7 (4) Notwithstanding Subsection (a)(1) of this article,
5-8 the comptroller shall collect the annual report filing fee
5-9 prescribed by Subsection (a)(1)(B) of this article.
5-10 SECTION 10. Subsection A, Article 21.46, Insurance Code, is
5-11 amended to read as follows:
5-12 A. Whenever by the laws of any other state or territory of
5-13 the United States any taxes, including income and corporate
5-14 franchise, licenses, fees, fines, penalties, deposit requirements
5-15 or other obligations, prohibitions or restrictions are imposed upon
5-16 any insurance company organized in this State and licensed and
5-17 actually doing business in such other state or territory which, in
5-18 the aggregate are in excess of the aggregate of the taxes,
5-19 including income and corporate franchise, licenses, fees, fines,
5-20 penalties, deposit requirements or other obligations, prohibitions
5-21 or restrictions directly imposed upon a similar insurance company
5-22 of such other state or territory doing business in this State, the
5-23 comptroller <State Board of Insurance> shall impose upon and
5-24 collect from any similar company of such state or territory in the
5-25 same manner and for the same purpose, the same taxes, licenses,
6-1 fees, fines, penalties, deposit requirements or other obligations,
6-2 prohibitions or restrictions; provided, however, the aggregate of
6-3 taxes, licenses, fees, fines, penalties or other obligations
6-4 imposed by this State pursuant to this Article on an insurance
6-5 company of another state or territory shall not exceed the
6-6 aggregate of such charges imposed by such other state or territory
6-7 on a similar insurance company of this State actually licensed and
6-8 doing business therein; provided, further, that wherever under any
6-9 law of this State the basic rate of taxation of any insurance
6-10 company of another state or territory is reduced if any such
6-11 insurance company has made investments in Texas securities then in
6-12 computing the aggregate Texas premium tax burdens of any such
6-13 insurance company of any other state or territory each shall for
6-14 purposes of comparison with the premium tax laws of its home state
6-15 be considered to have assumed and paid an aggregate premium tax
6-16 burden equal to the basic rate; provided, further, that for the
6-17 purpose of this Section, an alien insurer shall be deemed a company
6-18 of the State designated by it wherein it has
6-19 (a) established its principal office or agency in the United
6-20 States, or
6-21 (b) maintains the largest amount of its assets held in trust
6-22 or on deposit for the security of its policyholders or
6-23 policyholders and creditors in the United States, or
6-24 (c) in which it was admitted to do business in the United
6-25 States.
7-1 Taxes, licenses, <Licenses> and fees collected by the
7-2 comptroller <State Board of Insurance> under this Article shall be
7-3 deposited in the State Treasury to the credit of the general
7-4 revenue fund. The comptroller shall prescribe the due date for the
7-5 filing of the report and payment of the taxes, licenses, and fees
7-6 under this article.
7-7 The provisions of this Section shall not apply to ad valorem
7-8 taxes on real or personal property or to personal income taxes.
7-9 The provisions of the Act shall not apply to a company of any
7-10 other state doing business in this State if fifteen percent (15%)
7-11 or more of the voting stock of said company is owned by a
7-12 corporation organized under the laws of this State, and domiciled
7-13 in this State; however, the prior provisions of this Act shall
7-14 apply without exception to any and all person or persons, company
7-15 or companies, firm or firms, association or associations, group or
7-16 groups, corporation or corporations, or any insurance organization
7-17 or organizations of any kind, which did not qualify as a matter of
7-18 fact, under the exception of this paragraph, on or before January
7-19 29, 1957.
7-20 SECTION 11. Section 4(e), Article 21.54, Insurance Code, is
7-21 amended to read as follows:
7-22 (e) A filing fee not to exceed $500 as established by
7-23 commissioner regulation may be imposed for the filing of the
7-24 financial statement under Subdivision (1) of Subsection (d) of this
7-25 section. The comptroller shall collect the fee. Fees collected
8-1 for filing the statement shall be deposited in the State Treasury
8-2 to the credit of the general revenue fund to be reallocated to the
8-3 Texas Department of Insurance operating fund.
8-4 SECTION 12. Article 4.11A, Insurance Code, is repealed.
8-5 SECTION 13. This Act takes effect September 1, 1995, and
8-6 applies to a fee or tax that becomes due on or after that date. A
8-7 fee or tax imposed that becomes due before the effective date of
8-8 this Act is governed by the law in existence when the fee or tax
8-9 became due, and that law is continued in effect for that purpose.
8-10 SECTION 14. The importance of this legislation and the
8-11 crowded condition of the calendars in both houses create an
8-12 emergency and an imperative public necessity that the
8-13 constitutional rule requiring bills to be read on three several
8-14 days in each house be suspended, and this rule is hereby suspended.