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By: Raymond H.B. No. 3501
A BILL TO BE ENTITLED
AN ACT
relating to customs brokers and export documentation; providing
penalties.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.157, Tax Code, is amended by
amending Subsections (a), (b), and (c) and by adding Subsections
(a-1) and (f-1) to read as follows:
(a) A customs broker, or an authorized employee of a customs
broker, licensed by the comptroller under this section may issue
documentation for the purpose of showing the exemption of tangible
personal property under Section 151.307(b)(2) only as provided by
this section and in accordance with [under] procedures established
by the comptroller by rule.
(a-1) The comptroller shall maintain a password-protected
website that a customs broker, or an authorized employee of a
customs broker, licensed under this section must use to prepare
documentation to show the exemption of tangible personal property
under Section 151.307(b)(2). The comptroller shall require a
customs broker or authorized employee to use the website to
actually produce the documentation after providing all necessary
information. The comptroller shall use the information provided by
a customs broker or authorized employee under this subsection as
necessary to enforce this section and Section 151.307.
(b) The comptroller may issue a license to a customs broker
for the purpose described by Subsection (a). A customs broker may
not obtain more than one license. The comptroller may issue the
license [for each place of business of the broker] if the broker:
(1) applies to the comptroller for the license;
(2) pays the license fee to [set by] the comptroller in
the amount required by Subsection (c);
(3) posts the bond or security in the amount required
by Subsection (d); and
(4) complies with any rules of the comptroller to
administer this section and to prevent the evasion of the tax under
this chapter and local sales and use taxes.
(c) A customs broker must pay to the comptroller an annual
license fee of $_______ [The comptroller shall set the fee for a
license in an amount that does not exceed $100 for each customs
broker], without regard to whether the broker has more than one
place of business. [The fee may be imposed only once for each
broker.] The comptroller shall use the fees only for the
administration of this section, including costs of materials,
labor, and overhead.
(f-1) In addition to any other penalty provided by law, the
comptroller may require a customs broker to pay to the comptroller
the amount of any tax refunded if the customs broker did not comply
with this section or the rules adopted by the comptroller under this
section in relation to the refunded tax.
SECTION 2. Section 151.158(g), Tax Code, is amended to read
as follows:
(g) The comptroller shall charge an amount not to exceed
____________ [five cents] for each stamp. The comptroller shall
use the money from the sale of the stamps only for costs related to
producing the stamps, including costs of materials, labor, and
overhead, and for costs related to the administration of Section
151.157.
SECTION 3. Sections 151.712(b) and (f), Tax Code, are
amended to read as follows:
(b) A person who provides proof of documentation that
tangible personal property has been exported outside of the United
States or a person who may benefit from the provision of the proof
of documentation, including a customs broker, authorized employee,
authorized independent contractor, seller of the property or agent
or employee of the seller, or a consumer of the property or agent or
employee of the consumer, may not sell or buy the proof of
documentation, including stamps required for the documentation.
This subsection does not apply to a customs broker who accepts a fee
for providing documentation under Section 151.307(b) if the customs
broker provides the documentation in accordance with Section
151.157 and rules adopted by the comptroller.
(f) In addition to any monetary penalty under this section,
the comptroller shall [may suspend or] revoke under Section 151.157
the license of a customs broker who violates this section. A person
whose license is revoked under this subsection may not apply for a
new license under Section 151.157 before the first anniversary of
the date on which the previous license was revoked.
SECTION 4. (a) Except as otherwise provided by this
section, this Act takes effect September 1, 2003.
(b) Not later than October 1, 2003, the comptroller shall
require each customs broker that has been licensed for more than one
year under Section 151.157, Tax Code, to pay the annual license fee
required by Section 151.157(c), Tax Code, as amended by this Act.
(c) Not later than October 1, 2003, the comptroller shall
determine if a customs broker has more than one license issued under
Section 151.157, Tax Code. If the comptroller determines that a
customs broker has more than one license, the comptroller shall
require the customs broker to apply for a new license under Section
151.157, Tax Code, as amended by this Act, and shall revoke all
previous licenses effective January 1, 2004.
(d) Section 151.158(g), Tax Code, as amended by this Act,
takes effect January 1, 2004, except that not later than November 1,
2003, the comptroller shall print or manufacture new export stamps
that comply with that subsection and make those stamps available to
customs brokers licensed under Section 151.157, Tax Code. Export
stamps printed or manufactured in compliance with Section
151.158(g), Tax Code, as amended by this Act, may not be used on
export documentation before January 1, 2004. On or after January 1,
2004, only export stamps printed or manufactured in accordance with
that subsection may be used on export documentation.
(e) Sections 151.157(a-1) and (f-1), Tax Code, as added by
this Act, and Sections 151.712(b) and (f), Tax Code, as amended by
this Act, take effect January 1, 2004.
(f) The changes in law made by this Act do not affect taxes
imposed before January 1, 2004. Taxes imposed before January 1,
2004, are governed by the law in effect on that date, and that law is
continued in effect for purposes of the liability for and
collection of those taxes.