By: Cook of Navarro, et al. (Senate Sponsor - Eltife) H.B. No. 11
         (In the Senate - Received from the House April 18, 2007;
  April 19, 2007, read first time and referred to Committee on
  Business and Commerce; April 25, 2007, reported favorably by the
  following vote:  Yeas 8, Nays 0; April 25, 2007, sent to printer.)
 
 
A BILL TO BE ENTITLED
 
AN ACT
 
  relating to the filing of sales reports with the comptroller by
  wholesalers and distributors of certain alcohol and tobacco
  products.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter I, Chapter 151, Tax Code, is amended
  by adding Section 151.433 to read as follows:
         Sec. 151.433.  REPORTS BY WHOLESALERS AND DISTRIBUTORS OF
  BEER, WINE, AND MALT LIQUOR. (a) In this section:
               (1)  "Distributor" means a person required to hold a
  general, local, or branch distributor's license under the Alcoholic
  Beverage Code.
               (2)  "Retailer" means a person required to hold the
  following:
                     (A)  a wine and beer retailer's permit under
  Chapter 25, Alcoholic Beverage Code;
                     (B)  a wine and beer retailer's off-premise permit
  under Chapter 26, Alcoholic Beverage Code;
                     (C)  a retail dealer's on-premise license under
  Chapter 69, Alcoholic Beverage Code; or
                     (D)  a retail dealer's off-premise license under
  Chapter 71, Alcoholic Beverage Code, except for a dealer who also
  holds a package store permit under Chapter 22, Alcoholic Beverage
  Code.
               (3)  "Wholesaler" means a person required to hold the
  following under the Alcoholic Beverage Code:
                     (A)  a wholesaler's permit;
                     (B)  a general Class B wholesaler's permit; or
                     (C)  a local Class B wholesaler's permit.
         (b)  The comptroller may, when considered necessary by the
  comptroller for the administration of a tax under this chapter,
  require each wholesaler or distributor of beer, wine, or malt
  liquor to file with the comptroller a report each month of sales to
  retailers in this state.
         (c)  The wholesaler or distributor shall file the report on
  or before the 25th day of each month. The report must contain the
  following information for the preceding calendar month's sales in
  relation to each retailer:
               (1)  the name of the retailer and the address of the
  retailer's outlet location to which the wholesaler or distributor
  delivered beer, wine, or malt liquor, including the city and zip
  code;
               (2)  the taxpayer number assigned by the comptroller to
  the retailer, if the wholesaler or distributor is in possession of
  the number;
               (3)  the permit or license number assigned to the
  retailer by the Texas Alcoholic Beverage Commission; and
               (4)  the monthly net sales made to the retailer by
  outlet by the wholesaler or distributor, including the quantity and
  units of beer, wine, and malt liquor sold to the retailer.
         (d)  Except as provided by this subsection, the wholesaler or
  distributor shall file the report with the comptroller
  electronically. The comptroller may establish procedures for
  allowing an alternative method of filing for a wholesaler or
  distributor who demonstrates to the comptroller an inability to
  comply with the electronic reporting requirement. If the
  comptroller determines that another technological method of filing
  the report is more efficient than electronic filing, the
  comptroller may establish procedures requiring its use by
  wholesalers and distributors.
         (e)  Except as provided by Section 111.006, information
  contained in a report required to be filed by this section is
  confidential and not subject to disclosure under Chapter 552,
  Government Code.
         (f)  If a person fails to file a report required by this
  section or fails to file a complete report, the comptroller may
  suspend or cancel one or more permits issued to the person under
  Section 151.203 and may impose a civil or criminal penalty, or both,
  under Section 151.7031 or 151.709.
         (g)  If a person fails to file a report required by this
  section or fails to file a complete report, the comptroller may
  notify the Texas Alcoholic Beverage Commission of the failure and
  the commission may take administrative action against the person
  for the failure under the Alcoholic Beverage Code.
         SECTION 2.  Subchapter F, Chapter 154, Tax Code, is amended
  by adding Section 154.212, Tax Code, to read as follows:
         Sec. 154.212.  REPORTS BY WHOLESALERS AND DISTRIBUTORS OF
  CIGARETTES. (a) The comptroller may, when considered necessary by
  the comptroller for the administration of a tax under this chapter,
  require each wholesaler or distributor of cigarettes to file with
  the comptroller a report each month of sales to retailers in this
  state.
         (b)  The wholesaler or distributor shall file the report on
  or before the 25th day of each month. The report must contain the
  following information for the preceding calendar month's sales in
  relation to each retailer:
               (1)  the name of the retailer and the address of the
  retailer's outlet location to which the wholesaler or distributor
  delivered cigarettes, including city and zip code;
               (2)  the taxpayer number assigned by the comptroller to
  the retailer, if the wholesaler or distributor is in possession of
  the number;
               (3)  the cigarette permit number of the outlet location
  to which the wholesaler or distributor delivered cigarettes; and
               (4)  the monthly net sales made to the retailer by the
  wholesaler or distributor, including the quantity and units of
  cigarettes in stamped packages sold to the retailer.
         (c)  Except as provided by this subsection, the wholesaler or
  distributor shall file the report with the comptroller
  electronically. The comptroller may establish procedures for
  allowing an alternative method of filing for a wholesaler or
  distributor who demonstrates to the comptroller an inability to
  comply with the electronic reporting requirement. If the
  comptroller determines that another technological method of filing
  the report is more efficient than electronic filing, the
  comptroller may establish procedures requiring its use by
  wholesalers and distributors.
         (d)  Except as provided by Section 111.006, information
  contained in a report required to be filed by this section is
  confidential and not subject to disclosure under Chapter 552,
  Government Code.
         SECTION 3.  Subchapter D, Chapter 155, Tax Code, is amended
  by adding Section 155.105 to read as follows:
         Sec. 155.105. REPORTS BY WHOLESALERS AND DISTRIBUTORS OF
  CIGARS AND TOBACCO PRODUCTS. (a) The comptroller may, when
  considered necessary by the comptroller for the administration of a
  tax under this chapter, require each wholesaler or distributor of
  cigars and tobacco products to file with the comptroller a report
  each month of sales to retailers in this state.
         (b)  The wholesaler or distributor shall file the report on
  or before the 25th day of each month. The report must contain the
  following information for the preceding calendar month's sales in
  relation to each retailer:
               (1)  the name of the retailer and the address of the
  retailer's outlet location to which the wholesaler or distributor
  delivered cigars or tobacco products, including the city and zip
  code;
               (2)  the taxpayer number assigned by the comptroller to
  the retailer, if the wholesaler or distributor is in possession of
  the number;
               (3)  the tobacco permit number of the outlet location
  to which the wholesaler or distributor delivered cigars or tobacco
  products; and
               (4)  the monthly net sales made to the retailer by the
  wholesaler or distributor, including the quantity and units of
  cigars and tobacco products sold to the retailer.
         (c)  Except as provided by this subsection, the wholesaler or
  distributor shall file the report with the comptroller
  electronically. The comptroller may establish procedures for
  allowing an alternative method of filing for a wholesaler or
  distributor who demonstrates to the comptroller an inability to
  comply with the electronic reporting requirement. If the
  comptroller determines that another technological method of filing
  the report is more efficient than electronic filing, the
  comptroller may establish procedures requiring its use by
  wholesalers and distributors.
         (d)  Except as provided by Section 111.006, information
  contained in a report required to be filed by this section is
  confidential and not subject to disclosure under Chapter 552,
  Government Code.
         SECTION 4.  This Act takes effect September 1, 2007.
 
  * * * * *