1-1 By: Krusee, Seaman (Senate Sponsor - Wentworth) H.B. No. 579
1-2 (In the Senate - Received from the House April 26, 1999;
1-3 April 27, 1999, read first time and referred to Committee on
1-4 Finance; May 5, 1999, reported favorably by the following vote:
1-5 Yeas 10, Nays 0; May 5, 1999, sent to printer.)
1-6 A BILL TO BE ENTITLED
1-7 AN ACT
1-8 relating to the collection of taxes on sales of boats and boat
1-9 motors.
1-10 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-11 SECTION 1. Section 160.021(a), Tax Code, is amended to read
1-12 as follows:
1-13 (a) A tax is imposed on every retail sale of a taxable boat
1-14 or motor sold in this state. The tax is an obligation of and shall
1-15 be paid by the purchaser of the taxable boat or motor. If the
1-16 purchaser pays the tax to the seller, the tax is an obligation of
1-17 and shall be paid by the seller.
1-18 SECTION 2. Section 160.041, Tax Code, is amended to read as
1-19 follows:
1-20 Sec. 160.041. COLLECTION PROCEDURE. (a) The department,
1-21 each agent of the department, and each tax assessor-collector shall
1-22 collect the taxes imposed by this chapter. The department, agent
1-23 of the department, or tax assessor-collector of the county in which
1-24 an application for a Texas certificate of number or certificate of
1-25 title for a taxable boat or motor is made shall collect the taxes
1-26 imposed by this chapter on that boat or motor.
1-27 (b) Except as provided by Subsection (d), the [The]
1-28 department, agent of the department, or the tax assessor-collector
1-29 may not accept an application for a Texas certificate of number or
1-30 certificate of title for a taxable boat or motor from a person
1-31 unless the tax, if any, is paid.
1-32 (c) The tax imposed by Section 160.021 is due on the 20th
1-33 working day after the date that the taxable boat or motor is
1-34 delivered to the purchaser. The purchaser or the seller, if the
1-35 purchaser paid the tax to the seller, shall pay the tax to the
1-36 department, to an agent of the department, or to a tax
1-37 assessor-collector on or before the due date.
1-38 (d) If a purchaser pays the tax imposed by Section 160.021
1-39 to the seller, and the seller fails to remit the tax in the time
1-40 and manner required by Subsection (c), the department, agent of the
1-41 department, or county tax assessor-collector shall accept an
1-42 application for a Texas certificate of number or certificate of
1-43 title for a taxable boat or motor from the purchaser if the
1-44 purchaser provides proof that the tax was paid to the seller. The
1-45 comptroller shall adopt rules establishing the method of proof
1-46 required.
1-47 (e) The tax imposed by Section 160.022 or 160.023 is due on
1-48 the 20th working day after the date that the taxable boat or motor
1-49 is brought into this state. The person liable for the tax shall
1-50 pay the tax to the department or to a tax assessor-collector on or
1-51 before the due date.
1-52 SECTION 3. This Act takes effect September 1, 1999, and
1-53 applies only to the sale of a boat or boat motor on or after that
1-54 date. The sale of a boat or boat motor before the effective date
1-55 of this Act is governed by the law in effect when the boat or boat
1-56 motor was sold, and that law is continued in effect for that
1-57 purpose.
1-58 SECTION 4. The importance of this legislation and the
1-59 crowded condition of the calendars in both houses create an
1-60 emergency and an imperative public necessity that the
1-61 constitutional rule requiring bills to be read on three several
1-62 days in each house be suspended, and this rule is hereby suspended.
1-63 * * * * *