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A BILL TO BE ENTITLED
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AN ACT
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relating to the cigarette tax and the tax on cigars and other |
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tobacco products. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 154.001(11), Tax Code, is amended to |
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read as follows: |
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(11) "Individual package of cigarettes" means a |
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package that contains not fewer than 20 [10] cigarettes. |
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SECTION 2. Section 154.111(b), Tax Code, is amended to read |
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as follows: |
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(b) An application for a permit required by this chapter |
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must be accompanied by a fee of: |
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(1) $300 for a bonded agent's permit; |
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(2) $300 for a distributor's permit; |
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(3) $300 for a manufacturer's permit; |
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(4) $200 for a wholesaler's permit; |
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(5) [(4)] $15 for each permit for a vehicle if the |
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applicant is also applying for a permit as a bonded agent, |
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distributor, or wholesaler or has received a current permit from |
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the comptroller under Sections 154.101 and 154.110; and |
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(6) [(5)] $180 for a retailer's permit. |
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SECTION 3. Section 154.114(g), Tax Code, is amended to read |
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as follows: |
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(g) If the comptroller suspends or revokes a permit, the |
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comptroller shall provide written notice of the suspension or |
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revocation, within a reasonable time, to each [distributor and
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wholesaler] permit holder in the state. A [distributor or
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wholesaler] permit holder violates Section 154.1015(a) by selling |
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or distributing cigarettes to a person whose permit has been |
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suspended or revoked only after the [distributor or wholesaler] |
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permit holder receives written notice of the suspension or |
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revocation from the comptroller. |
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SECTION 4. Section 154.121(a), Tax Code, is amended to read |
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as follows: |
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(a) Except as provided by Subsection (b), revenue from the |
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sale of permits to manufacturers, distributors, wholesalers, and |
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bonded agents is allocated in the same manner as other revenue |
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allocated by Subchapter J. |
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SECTION 5. Section 154.509, Tax Code, is amended to read as |
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follows: |
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Sec. 154.509. PERMITS. A person commits an offense if the |
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person: |
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(1) as a manufacturer, distributor, bonded agent, |
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importer, wholesaler, or retailer, receives or possesses |
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cigarettes without having a valid permit; |
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(2) as a manufacturer, distributor, bonded agent, |
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importer, wholesaler, or retailer, receives or possesses |
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cigarettes without having a permit posted where it can be easily |
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seen by the public; |
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(3) as a distributor or wholesaler, does not deliver |
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an invoice to the purchaser as required by Section 154.203; |
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(4) as a manufacturer, distributor, bonded agent, |
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importer, wholesaler, or retailer, sells cigarettes without having |
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a valid permit; or |
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(5) as a manufacturer, bonded agent, or importer, |
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stores, distributes, or delivers cigarettes in unstamped packages |
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without having a valid permit. |
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SECTION 6. Section 155.049(b), Tax Code, is amended to read |
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as follows: |
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(b) An application for a permit required by this chapter |
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must be accompanied by a fee of: |
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(1) $300 for a bonded agent's permit; |
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(2) $300 for a distributor's permit; |
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(3) $300 for a manufacturer's permit; |
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(4) $200 for a wholesaler's permit; |
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(5) [(4)] $15 for each permit for a vehicle if the |
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applicant is also applying for a permit as a bonded agent, |
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distributor, or wholesaler or has received a current permit from |
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the comptroller under Sections 155.041 and 155.048; and |
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(6) [(5)] $180 for a retailer's permit. |
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SECTION 7. Section 155.058(a), Tax Code, is amended to read |
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as follows: |
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(a) Except as provided by Subsection (b), revenue from the |
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sale of permits to manufacturers, distributors, wholesalers, and |
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bonded agents is allocated in the same manner that other revenue is |
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allocated by Subchapter H. |
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SECTION 8. Section 155.207, Tax Code, is amended to read as |
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follows: |
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Sec. 155.207. PERMITS. A person commits an offense if the |
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person: |
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(1) as a manufacturer, distributor, bonded agent, |
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importer, wholesaler, or retailer, receives or possesses tobacco |
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products without having a valid permit; |
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(2) as a manufacturer, distributor, bonded agent, |
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importer, wholesaler, or retailer, receives or possesses tobacco |
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products without having a permit posted where it can be easily seen |
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by the public; |
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(3) as a distributor or wholesaler, does not deliver |
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an invoice to the purchaser as required by Section 155.102; |
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(4) as a manufacturer, distributor, bonded agent, |
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importer, wholesaler, or retailer, sells tobacco products without |
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having a valid permit; or |
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(5) as a manufacturer, bonded agent, or importer, |
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stores, distributes, or delivers tobacco products on which the tax |
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has not been paid without having a valid permit. |
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SECTION 9. The change in law made by this Act to Section |
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154.001(11), Tax Code, does not affect tax liability accruing |
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before the effective date of this Act. That liability continues in |
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effect as if this Act had not been enacted, and the former law is |
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continued in effect for the collection of taxes due and for civil |
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and criminal enforcement of the liability for those taxes. |
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SECTION 10. This Act takes effect September 1, 2007. |