By Turner of Harris H.B. No. 1900
77R5860 JAT-F
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to waste tire enforcement and cleanup; requiring a fee.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Section 361.014(c), Health and Safety Code, is
1-5 amended to read as follows:
1-6 (c) Revenue derived from fees charged under Section
1-7 361.013(c) to a transporter of whole used or scrap tires or
1-8 shredded tire pieces shall be deposited to the credit of the waste
1-9 tire enforcement and cleanup [recycling] account under Section
1-10 361.474.
1-11 SECTION 2. Chapter 361, Health and Safety Code, is amended by
1-12 adding Subchapter P to read as follows:
1-13 SUBCHAPTER P. WASTE TIRE ENFORCEMENT AND CLEANUP
1-14 Sec. 361.471. WASTE TIRE ENFORCEMENT AND CLEANUP FEES. (a)
1-15 A wholesale or retail tire dealer who sells or offers to sell new
1-16 tires not for resale shall collect at the time and place of a sale
1-17 a waste tire enforcement fee of $2 for each new automobile, van,
1-18 bus, truck, trailer, semitrailer, truck tractor and semitrailer
1-19 combination, or recreational vehicle tire sold that has a rim
1-20 diameter equal to or greater than 12 inches but less than 26
1-21 inches.
1-22 (b) A dealer required to collect a fee under this section
1-23 may retain 2-1/2 cents from each fee the dealer collects. A dealer
1-24 shall account for amounts retained under this subsection in the
2-1 manner prescribed by the comptroller.
2-2 (c) A dealer required to collect a fee under this section:
2-3 (1) shall list a fee due under this section as a
2-4 separate item on an invoice; and
2-5 (2) except as provided by Subsection (d), on or before
2-6 the 20th day of the month following the end of each calendar month
2-7 and on a form and in the manner prescribed by the comptroller,
2-8 shall file a report with and shall remit to the comptroller the
2-9 amount of fees collected during the preceding calendar month.
2-10 (d) A person required to collect a fee under this section
2-11 who collects less than $50 for a calendar month or less than $150
2-12 for a calendar quarter shall file a quarterly report with and make
2-13 a quarterly remittance to the comptroller. The quarterly report
2-14 and remittance must include fees collected during the preceding
2-15 calendar quarter. The report and remittance are due not later than
2-16 the 20th day of the month following the end of the calendar
2-17 quarter.
2-18 (e) An invoice or other record required by this section or
2-19 by rules of the comptroller must be maintained for a least four
2-20 years after the date on which the invoice or record is prepared and
2-21 be open for inspection by the comptroller at all reasonable times.
2-22 (f) The comptroller shall adopt rules necessary for the
2-23 administration, collection, reporting, and payment of the fees
2-24 payable or collected under this section.
2-25 Sec. 361.472. PENALTIES. (a) A person who fails to file a
2-26 report as required by Section 361.471 or fails to remit money to
2-27 the comptroller as required by Section 361.471 shall pay to the
3-1 comptroller a penalty of five percent of the amount of the fee due
3-2 to be remitted for that period.
3-3 (b) If the person does not file the report or remit the fee
3-4 before the 30th day after the date on which the fee is to be
3-5 remitted or the report is to be submitted under Section 361.471,
3-6 the person shall pay a penalty of an additional five percent of the
3-7 amount of the fee due to be remitted for that period.
3-8 (c) Chapters 101 and 111-113, Tax Code, apply to the
3-9 administration, payment, collection, and enforcement of fees under
3-10 this section in the same manner that those chapters and sections
3-11 apply to the administration, payment, collection, and enforcement
3-12 of taxes under Title 2, Tax Code.
3-13 (d) The comptroller may add a penalty of 75 percent of the
3-14 amount of the total of the fee, penalties assessed, and interest
3-15 accrued on the fee and the penalties if failure to file the report
3-16 or pay the fee as required under Section 361.471 is attributable to
3-17 fraud or an intent to evade the application of this section or a
3-18 rule made under this section or Chapter 111, Tax Code.
3-19 Sec. 361.473. DISPOSITION OF FEES AND PENALTIES. Fees and
3-20 penalties collected under this subchapter shall be deposited in the
3-21 state treasury to the credit of the waste tire enforcement and
3-22 cleanup account.
3-23 Sec. 361.474. WASTE TIRE ENFORCEMENT AND CLEANUP ACCOUNT.
3-24 (a) The waste tire enforcement and cleanup account is a special
3-25 account in the general revenue fund.
3-26 (b) The commission shall administer the account.
3-27 (c) The account consists of:
4-1 (1) fees and penalties collected under this
4-2 subchapter;
4-3 (2) waste management fees charged under Section
4-4 361.013(c) to a transporter of whole or used scrap tires or
4-5 shredded tire pieces;
4-6 (3) interest on money in the account; and
4-7 (4) money from gifts, grants, or any other source
4-8 intended to be used for the purposes of this subchapter.
4-9 (d) Money in the account may be appropriated to the
4-10 commission only for allocation to:
4-11 (1) local governments for:
4-12 (A) the enforcement of waste tire laws; and
4-13 (B) programs dedicated to the cleanup of waste
4-14 tires;
4-15 (2) the commission for the reasonable and necessary
4-16 administrative costs of performing its duties under this subchapter
4-17 in an amount not to exceed six percent of the money annually
4-18 accruing to the account; and
4-19 (3) the comptroller for the reasonable and necessary
4-20 administrative costs of performing the comptroller's duties under
4-21 this subchapter in an amount not to exceed two percent of the money
4-22 annually accruing to the account.
4-23 Sec. 361.475. POWERS OF LOCAL GOVERNMENTS. A local
4-24 government, consistent with this chapter and with regional plans
4-25 approved by the commission, by ordinance, order, or rule, as
4-26 appropriate, may:
4-27 (1) regulate the disposal of waste tires; and
5-1 (2) adopt a program to address the problems created by
5-2 improper waste tire disposal.
5-3 SECTION 3. This Act takes effect September 1, 2001.