By Carter H.B. No. 602
75R2355 MCK-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to retailers' permits for, and programs funded by, tobacco
1-3 sales.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 154.111, Tax Code, is amended to read as
1-6 follows:
1-7 Sec. 154.111. PERMIT YEAR; FEES. (a) A permit required by
1-8 this chapter expires on the last day of February of each year,
1-9 except that the retailer's permit required by Section 154.101
1-10 expires on the last day of May of each even-numbered year.
1-11 (b) An application for a permit required by this chapter
1-12 must be accompanied by a fee of:
1-13 (1) $100 for a bonded agent's permit;
1-14 (2) $100 for a distributor's permit;
1-15 (3) $50 for a wholesaler's permit; [and]
1-16 (4) $50 for a retailer's permit; and
1-17 (5) $15 for each permit for a vehicle if the applicant
1-18 is also applying for a permit as a bonded agent, distributor, or
1-19 wholesaler or has received a current permit from the comptroller
1-20 [treasurer] under Sections 154.101 and 154.110.
1-21 (c) [A fee is not required for a retailer's permit.]
1-22 [(d)] For a new or renewal permit required by Section
1-23 154.101, the comptroller [treasurer] shall prorate the fee
1-24 according to the number of months remaining during the calendar
2-1 year that the permit is to be in effect.
2-2 (d) [(e)] A person who does not obtain a permit each year in
2-3 a timely manner must pay a fee of $50 in addition to the
2-4 application fee for the permit.
2-5 (e) [(f)] If at the date of issuance a permit will expire
2-6 within three months, the comptroller [treasurer] may collect the
2-7 prorated permit fee or the fee for the current year and, with the
2-8 consent of the permit holder, may collect the fee for the next
2-9 permit year and issue a permit or permits for both periods, as
2-10 applicable.
2-11 SECTION 2. Section 154.121, Tax Code, is amended to read as
2-12 follows:
2-13 Sec. 154.121. REVENUE. (a) Revenue from the sale of permits
2-14 to distributors, wholesalers, and bonded agents is allocated in the
2-15 same manner as other revenue allocated by Subchapter J.
2-16 (b) Subject to Section 154.122, revenue from the sale of
2-17 permits to retailers shall be deposited in the state treasury to
2-18 the credit of a special account. Money from the account may be
2-19 appropriated only to the Texas Commission on Alcohol and Drug Abuse
2-20 for the Texas D.A.R.E. Institute for the institute's programs
2-21 relating to tobacco enforcement and education and awareness
2-22 concerning the use of drugs, alcohol, and tobacco.
2-23 (c) In this section, "Texas D.A.R.E. Institute" means the
2-24 Texas Drug Abuse Resistance Education Institute that is a grant
2-25 program of Southwest Texas State University.
2-26 SECTION 3. Subchapter D, Chapter 154, Tax Code, is amended
2-27 by adding Section 154.122 to read as follows:
3-1 Sec. 154.122. ENFORCEMENT FUNDS: RETAILER'S PERMIT REVENUE.
3-2 The legislature may appropriate money from the revenue received
3-3 from permits issued to retailers under Section 154.111(b)(4) to the
3-4 comptroller for the administration of the duties of the comptroller
3-5 in issuing retailers' permits and in enforcing this chapter on
3-6 retail premises. Amounts appropriated under this section shall be
3-7 taken from revenue received from the permits before the revenue is
3-8 allocated under Section 154.121(b) to the account specified by that
3-9 section.
3-10 SECTION 4. Section 155.049, Tax Code, is amended to read as
3-11 follows:
3-12 Sec. 155.049. LICENSING YEAR; FEES. (a) A permit required
3-13 by this chapter expires on the last day of February of each year,
3-14 except the retailer's permit required by Section 155.041 expires on
3-15 the last day of May of each even-numbered year.
3-16 (b) An application for a permit required by this chapter
3-17 must be accompanied by a fee of:
3-18 (1) $100 for a bonded agent's permit;
3-19 (2) $100 for a distributor's permit;
3-20 (3) $50 for a wholesaler's permit; [and]
3-21 (4) $50 for a retailer's permit; and
3-22 (5) $15 for each permit for a vehicle if the applicant
3-23 is also applying for a permit as a bonded agent, distributor, or
3-24 wholesaler or has received a current permit from the comptroller
3-25 [treasurer] under Sections 155.041 and 155.048.
3-26 (c) [A fee is not required for a retailer's permit.]
3-27 [(d)] For a new or renewal permit required by Section
4-1 155.041, the comptroller [treasurer] shall prorate the fee
4-2 according to the number of months remaining during the calendar
4-3 year that the permit is to be in effect.
4-4 (d) [(e)] A person who does not obtain a permit each year in
4-5 a timely manner must pay a late fee of $50 in addition to the
4-6 application fee for the permit.
4-7 (e) [(f)] If at the date of issuance a permit will expire
4-8 within three months, the comptroller [treasurer] may collect the
4-9 prorated permit fee or the fee for a current year and, with the
4-10 consent of the permit holder, may collect the fee for the next
4-11 permit year and issue a permit or permits for both periods, as
4-12 applicable.
4-13 SECTION 5. Section 155.058, Tax Code, is amended to read as
4-14 follows:
4-15 Sec. 155.058. REVENUE. (a) Revenue from the sale of permits
4-16 to distributors, wholesalers, and bonded agents is allocated in the
4-17 same manner that other revenue is allocated by Subchapter H.
4-18 (b) Subject to Section 155.0585, revenue from the sale of
4-19 permits to retailers shall be deposited in the state treasury to
4-20 the credit of the account created by Section 154.121.
4-21 SECTION 6. Subchapter C, Chapter 155, Tax Code, is amended
4-22 by adding Section 155.0585 to read as follows:
4-23 Sec. 155.0585. ENFORCEMENT FUNDS: RETAILER'S PERMIT
4-24 REVENUE. The legislature may appropriate money from the revenue
4-25 received from permits issued to retailers under Section
4-26 155.049(b)(4) to the comptroller for the administration of the
4-27 duties of the comptroller in issuing those permits and in enforcing
5-1 this chapter on retail premises. Amounts appropriated under this
5-2 section shall be taken from revenue received from the permits
5-3 before the revenue is allocated under Section 155.058 to the
5-4 account specified by that section.
5-5 SECTION 7. This Act takes effect September 1, 1997, and
5-6 applies only to a retailer's permit that expires on or after May
5-7 31, 1998.
5-8 SECTION 8. The importance of this legislation and the
5-9 crowded condition of the calendars in both houses create an
5-10 emergency and an imperative public necessity that the
5-11 constitutional rule requiring bills to be read on three several
5-12 days in each house be suspended, and this rule is hereby suspended.