1-1 AN ACT
1-2 relating to the collection of taxes on sales of boats and boat
1-3 motors.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 160.021(a), Tax Code, is amended to read
1-6 as follows:
1-7 (a) A tax is imposed on every retail sale of a taxable boat
1-8 or motor sold in this state. The tax is an obligation of and shall
1-9 be paid by the purchaser of the taxable boat or motor. If the
1-10 purchaser pays the tax to the seller, the tax is an obligation of
1-11 and shall be paid by the seller.
1-12 SECTION 2. Section 160.041, Tax Code, is amended to read as
1-13 follows:
1-14 Sec. 160.041. COLLECTION PROCEDURE. (a) The department,
1-15 each agent of the department, and each tax assessor-collector shall
1-16 collect the taxes imposed by this chapter. The department, agent
1-17 of the department, or tax assessor-collector of the county in which
1-18 an application for a Texas certificate of number or certificate of
1-19 title for a taxable boat or motor is made shall collect the taxes
1-20 imposed by this chapter on that boat or motor.
1-21 (b) Except as provided by Subsection (d), the [The]
1-22 department, agent of the department, or the tax assessor-collector
1-23 may not accept an application for a Texas certificate of number or
1-24 certificate of title for a taxable boat or motor from a person
2-1 unless the tax, if any, is paid.
2-2 (c) The tax imposed by Section 160.021 is due on the 20th
2-3 working day after the date that the taxable boat or motor is
2-4 delivered to the purchaser. The purchaser or the seller, if the
2-5 purchaser paid the tax to the seller, shall pay the tax to the
2-6 department, to an agent of the department, or to a tax
2-7 assessor-collector on or before the due date.
2-8 (d) If a purchaser pays the tax imposed by Section 160.021
2-9 to the seller, and the seller fails to remit the tax in the time
2-10 and manner required by Subsection (c), the department, agent of the
2-11 department, or county tax assessor-collector shall accept an
2-12 application for a Texas certificate of number or certificate of
2-13 title for a taxable boat or motor from the purchaser if the
2-14 purchaser provides proof that the tax was paid to the seller. The
2-15 comptroller shall adopt rules establishing the method of proof
2-16 required.
2-17 (e) The tax imposed by Section 160.022 or 160.023 is due on
2-18 the 20th working day after the date that the taxable boat or motor
2-19 is brought into this state. The person liable for the tax shall
2-20 pay the tax to the department or to a tax assessor-collector on or
2-21 before the due date.
2-22 SECTION 3. This Act takes effect September 1, 1999, and
2-23 applies only to the sale of a boat or boat motor on or after that
2-24 date. The sale of a boat or boat motor before the effective date
2-25 of this Act is governed by the law in effect when the boat or boat
2-26 motor was sold, and that law is continued in effect for that
2-27 purpose.
3-1 SECTION 4. The importance of this legislation and the
3-2 crowded condition of the calendars in both houses create an
3-3 emergency and an imperative public necessity that the
3-4 constitutional rule requiring bills to be read on three several
3-5 days in each house be suspended, and this rule is hereby suspended.
_______________________________ _______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 579 was passed by the House on April
23, 1999, by a non-record vote.
_______________________________
Chief Clerk of the House
I certify that H.B. No. 579 was passed by the Senate on May
13, 1999, by the following vote: Yeas 30, Nays 0.
_______________________________
Secretary of the Senate
APPROVED: _____________________
Date
_____________________
Governor