Amend SB 526, on third reading, by adding the following
appropriately numbered SECTIONS to the bill and by renumbering
existing SECTIONS of the bill accordingly:
SECTION ____. Subchapter G, Chapter 403, Government Code,
is amended by adding Section 403.1056 to read as follows:
Sec. 403.1056. HEALTH CARE ACCESS FUND. (a) The health
care access fund is a special fund in the state treasury outside the
general revenue fund.
(b) The fund is composed of:
(1) gifts and grants contributed to the fund;
(2) earnings on the principal of the fund; and
(3) other amounts deposited to the credit of the fund,
including:
(A) legislative appropriations; and
(B) money deposited under Section 155.2415, Tax
Code.
(c) Except as provided by Subsections (d) and (e), money in
the fund may not be appropriated for any purpose and shall be used
only to support federally-qualified health centers as described by
Subsection (d).
(d) In each state fiscal biennium, 25 percent of the total
amount available in the fund shall be appropriated to the
Department of State Health Services to fund the operational costs
of federally-qualified health centers, as defined by 42 U.S.C.
Section 1396d(l)(2)(B), through the primary health care services
program established by the department under Section 31.003, Health
and Safety Code.
(e) A gift or grant to the fund may be appropriated in the
same manner as money in the fund derived from other sources, subject
to any limitation or requirement placed on the gift or grant by the
donor or granting entity.
(f) Sections 403.095 and 404.071 do not apply to the fund.
SECTION ____. Section 155.0211, Tax Code, is amended by
amending Subsection (b) and adding Subsections (b-1), (b-2), (b-3),
(b-4), (c), (d), and (e) to read as follows:
(b) Except as provided by Subsection (c), the [The] tax rate
for each can or package of a tobacco product [products] other than
cigars is $1.22 per ounce and a proportionate rate on all fractional
parts of an ounce [40 percent of the manufacturer's list price,
exclusive of any trade discount, special discount, or deal].
(b-1) Notwithstanding Subsection (b) and except as provided
by Subsection (c), for the state fiscal year beginning September 1,
2012, the tax rate for each can or package of a tobacco product
other than cigars is $1.19 per ounce and a proportionate rate on all
fractional parts of an ounce. This subsection expires December 1,
2013.
(b-2) Notwithstanding Subsection (b) and except as provided
by Subsection (c), for the state fiscal year beginning September 1,
2011, the tax rate for each can or package of a tobacco product
other than cigars is $1.16 per ounce and a proportionate rate on all
fractional parts of an ounce. This subsection expires December 1,
2012.
(b-3) Notwithstanding Subsection (b) and except as provided
by Subsection (c), for the state fiscal year beginning September 1,
2010, the tax rate for each can or package of a tobacco product
other than cigars is $1.13 per ounce and a proportionate rate on all
fractional parts of an ounce. This subsection expires December 1,
2011.
(b-4) Notwithstanding Subsection (b) and except as provided
by Subsection (c), for the state fiscal year beginning September 1,
2009, the tax rate for each can or package of a tobacco product
other than cigars is $1.10 per ounce and a proportionate rate on all
fractional parts of an ounce. This subsection expires December 1,
2010.
(c) The tax imposed on a can or package of a tobacco product
other than cigars that weighs less than 1.2 ounces is equal to the
amount of the tax imposed on a can or package of a tobacco product
that weighs 1.2 ounces.
(d) The computation of the tax under this section and the
applicability of Subsection (c) shall be based on the net weight as
listed by the manufacturer. The total tax to be imposed on a unit
that contains multiple individual cans or packages is the sum of the
taxes imposed by this section on each individual can or package
intended for sale or distribution at retail.
(e) A change in the tax rate in effect for a state fiscal
year that occurs in accordance with this section does not affect
taxes imposed before that fiscal year, and the rate in effect when
those taxes were imposed continues in effect for purposes of the
liability for and collection of those taxes. This subsection
expires December 1, 2013.
SECTION ____. Section 155.101, Tax Code, is amended to read
as follows:
Sec. 155.101. RECORD OF PURCHASE OR RECEIPT. Each
distributor, wholesaler, bonded agent, and export warehouse shall
keep records at each place of business of all tobacco products
purchased or received. Each retailer shall keep records at a single
location, which the retailer shall designate as its principal place
of business in the state, of all tobacco products purchased and
received. These records must include the following, except that
Subdivision (7) applies to distributors only and Subdivision (8)
applies only to the purchase or receipt of tobacco products other
than cigars:
(1) the name and address of the shipper or carrier and
the mode of transportation;
(2) all shipping records or copies of records,
including invoices, bills of lading, waybills, freight bills, and
express receipts;
(3) the date and the name of the place of origin of the
tobacco product shipment;
(4) the date and the name of the place of arrival of
the tobacco product shipment;
(5) a statement of the number, kind, and price paid for
the tobacco products;
(6) the name, address, permit number, and tax
identification number of the seller;
(7) the manufacturer's list price for the tobacco
products; [and]
(8) the net weight as listed by the manufacturer for
each unit; and
(9) any other information required by rules of the
comptroller.
SECTION ____. Section 155.102, Tax Code, is amended by
adding Subsection (c) to read as follows:
(c) In addition to the information required under
Subsection (b), the records for each sale, distribution, exchange,
or use of tobacco products other than cigars must show the net
weight as listed by the manufacturer for each unit.
SECTION ____. Section 155.103, Tax Code, is amended by
adding Subsection (a-1) and amending Subsection (b) to read as
follows:
(a-1) In addition to the information required under
Subsection (a), the records for each sale of tobacco products other
than cigars must show the net weight as listed by the manufacturer
for each unit.
(b) A manufacturer who sells tobacco products to a permit
holder in this state shall file with the comptroller, on or before
the last day of each month, a report showing the information
required to be listed by Subsections [in Subsection] (a) and (a-1),
if applicable, for the previous month.
SECTION ____. Section 155.105(b), Tax Code, is amended to
read as follows:
(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:
(A) the quantity and units of cigars and tobacco
products sold to the retailer; and
(B) for each unit of tobacco products other than
cigars, the net weight as listed by the manufacturer.
SECTION ____. Section 155.111, Tax Code, is amended by
adding Subsection (b-1) to read as follows:
(b-1) In addition to the information required under
Subsection (b), the report must show the net weight as listed by the
manufacturer for each unit of tobacco products other than cigars
that is purchased, received, or acquired.
SECTION ____. Section 155.2415, Tax Code, is amended to
read as follows:
Sec. 155.2415. ALLOCATION OF CERTAIN REVENUE TO PROPERTY
TAX RELIEF FUND AND CERTAIN OTHER FUNDS. Notwithstanding Section
155.241, the [all] proceeds from the collection of taxes imposed by
Section 155.0211 shall be allocated as follows:
(1) the amount of the proceeds that is equal to the
amount that, if the taxes imposed by Section 155.0211 were imposed
at a rate of 40 percent of the manufacturer's list price, exclusive
of any trade discount, special discount, or deal, would be
attributable to the portion of that [the] tax rate in excess of
35.213 percent [of the manufacturer's list price, exclusive of any
trade discount, special discount, or deal], shall be deposited to
the credit of the property tax relief fund under Section 403.109,
Government Code;
(2) the amount of the proceeds that is equal to the
amount that would be attributable to a tax rate of 35.213 percent of
the manufacturer's list price, exclusive of any trade discount,
special discount, or deal, if the taxes were imposed by Section
155.0211 at that rate, shall be deposited to the credit of the
general revenue fund; and
(3) the remaining proceeds shall be deposited to the
credit of the health care access fund under Section 403.1056,
Government Code.
SECTION ____. The changes in law made by this Act in
amending Chapter 155, Tax Code, do not affect tax liability
accruing before the effective date of this Act. That liability
continues in effect as if this Act had not been enacted, and the
former law is continued in effect for the collection of taxes due
and for civil and criminal enforcement of the liability for those
taxes.