81R12135 JD-F
 
  By: Patrick, Dan S.B. No. 2149
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the reporting of certain inventories for ad valorem tax
  purposes; providing penalties.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 23.121(k), Tax Code, is amended to read
  as follows:
         (k)  In addition to other penalties provided by law, a dealer
  who fails to file or fails to timely file a declaration required by
  this section shall forfeit a penalty. A tax lien attaches to the
  dealer's business personal property to secure payment of the
  penalty. The appropriate district attorney, criminal district
  attorney, county attorney, chief appraiser, or person designated by
  the chief appraiser shall collect the penalty established by this
  section in the name of the chief appraiser.  Venue of an action
  brought under this subsection is in the county in which the
  violation occurred or in the county in which the owner maintains the
  owner's [his] principal place of business or residence. A penalty
  forfeited under this subsection is $1,000 for each month or part of
  a month in which a declaration is not filed or timely filed after it
  is due.
         SECTION 2.  Sections 23.122(b), (e), (f), and (n), Tax Code,
  are amended to read as follows:
         (b)  Except for a vehicle sold to a dealer, a vehicle
  included in a fleet transaction, or a vehicle that is the subject of
  a subsequent sale, an owner or a person who has agreed by contract
  to pay the owner's current year property taxes levied against the
  owner's motor vehicle inventory shall assign a unit property tax to
  each motor vehicle sold from a dealer's motor vehicle inventory.
  The unit property tax of each motor vehicle is determined by
  multiplying the sales price of the motor vehicle by the unit
  property tax factor. On or before the 10th day of each month the
  owner shall, together with the statement filed by the owner as
  required [provided] by this section, deposit with the collector a
  sum equal to the total of unit property tax assigned to all motor
  vehicles sold from the dealer's motor vehicle inventory in the
  prior month to which a unit property tax was assigned. The money
  shall be deposited by the collector in or otherwise credited by the
  collector to the owner's escrow account for prepayment of property
  taxes as provided by this section. An escrow account required by
  this section is used to pay property taxes levied against the
  dealer's motor vehicle inventory, and the owner shall fund the
  escrow account as provided by this subsection.
         (e)  The comptroller shall promulgate a form entitled a
  Dealer's Motor Vehicle Inventory Tax Statement. Each month, a [A]
  dealer shall complete the form regardless of whether a [with
  respect to each] motor vehicle is sold. A dealer may use no other
  form for that purpose. The statement may include the information
  the comptroller deems appropriate but shall include at least the
  following:
               (1)  a description of each [the] motor vehicle sold;
               (2)  the sales price of the motor vehicle;
               (3)  the unit property tax of the motor vehicle if any;
  and
               (4)  the reason no unit property tax is assigned if no
  unit property tax is assigned.
         (f)  On or before the 10th day of each month a dealer shall
  file with the collector the statement covering the sale of each
  motor vehicle sold by the dealer in the prior month. On or before
  the 10th day of a month following a month in which a dealer does not
  sell a motor vehicle, the dealer must file the statement with the
  collector and indicate that no sales were made in the prior month.
  A dealer shall file a copy of the statement with the chief appraiser
  and retain documentation relating to the disposition of each motor
  vehicle sold. A chief appraiser or collector may examine documents
  held by a dealer as required by this subsection in the same manner,
  and subject to the same provisions, as are set forth in Section
  23.121(g) [of this code].
         (n)  In addition to other penalties provided by law, a dealer
  who fails to file or fails to timely file a statement as required by
  this section shall forfeit a penalty. A tax lien attaches to the
  dealer's business personal property to secure payment of the
  penalty. The appropriate district attorney, criminal district
  attorney, county attorney, collector, or person designated by the
  collector shall collect the penalty established by this section in
  the name of the collector. Venue of an action brought under this
  subsection is in the county in which the violation occurred or in
  the county in which the owner maintains the owner's [his] principal
  place of business or residence. A penalty forfeited under this
  subsection is $500 for each month or part of a month in which a
  statement is not filed or timely filed after it is due.
         SECTION 3.  Section 23.124(k), Tax Code, is amended to read
  as follows:
         (k)  In addition to other penalties provided by law, a dealer
  who fails to file or fails to timely file a declaration required by
  this section shall forfeit a penalty. A tax lien attaches to the
  dealer's business personal property to secure payment of the
  penalty. The appropriate district attorney, criminal district
  attorney, or county attorney shall collect the penalty established
  by this section in the name of the chief appraiser or collector.
  Venue of an action brought under this subsection is in the county in
  which the violation occurred or in the county in which the owner
  maintains the owner's [his] principal place of business or
  residence. A penalty forfeited under this subsection is $1,000 for
  each month or part of a month in which a declaration is not filed or
  timely filed after it is due.
         SECTION 4.  Section 23.1241(j), Tax Code, is amended to read
  as follows:
         (j)  In addition to other penalties provided by law, a dealer
  who fails to file or fails to timely file a declaration required by
  Subsection (f) shall forfeit a penalty. A tax lien attaches to the
  dealer's business personal property to secure payment of the
  penalty. The appropriate district attorney, criminal district
  attorney, or county attorney shall collect the penalty established
  by this section in the name of the chief appraiser or collector.
  Venue of an action brought under this subsection is in the county in
  which the violation occurred or in the county in which the owner
  maintains the owner's principal place of business or residence. A
  penalty forfeited under this subsection is $1,000 for each month or
  part of a month in which a declaration is not filed or timely filed
  after it is due.
         SECTION 5.  Sections 23.1242(b), (e), (f), and (m), Tax
  Code, are amended to read as follows:
         (b)  Except for an item of heavy equipment sold to a dealer,
  an item of heavy equipment included in a fleet transaction, or an
  item of heavy equipment that is the subject of a subsequent sale, an
  owner or a person who has agreed by contract to pay the owner's
  current year property taxes levied against the owner's heavy
  equipment inventory shall assign a unit property tax to each item of
  heavy equipment sold from a dealer's heavy equipment inventory.
  The unit property tax of each item of heavy equipment is determined
  by multiplying the sales price of the item by the unit property tax
  factor. On or before the 10th day of each month the owner shall,
  together with the statement filed by the owner as required
  [provided] by this section, deposit with the collector an amount
  equal to the total of unit property tax assigned to all items of
  heavy equipment sold from the dealer's heavy equipment inventory in
  the preceding month to which a unit property tax was assigned. The
  money shall be deposited by the collector to the credit of the
  owner's escrow account for prepayment of property taxes as provided
  by this section. An escrow account required by this section is used
  to pay property taxes levied against the dealer's heavy equipment
  inventory, and the owner shall fund the escrow account as provided
  by this subsection.
         (e)  The comptroller by rule shall adopt a dealer's heavy
  equipment inventory tax statement form. Each month, a [A] dealer
  shall complete the form regardless of whether an [with respect to
  each] item of heavy equipment is sold. A dealer may use no other
  form for that purpose. The statement may include the information
  the comptroller considers appropriate but shall include at least
  the following:
               (1)  a description of each [the] item of heavy
  equipment sold, including any unique identification or serial
  number affixed to the item by the manufacturer;
               (2)  the sales price of the item of heavy equipment;
               (3)  the unit property tax of the item of heavy
  equipment, if any; and
               (4)  the reason no unit property tax is assigned if no
  unit property tax is assigned.
         (f)  On or before the 10th day of each month, a dealer shall
  file with the collector the statement covering the sale of each item
  of heavy equipment sold by the dealer in the preceding month. On or
  before the 10th day of a month following a month in which a dealer
  does not sell an item of heavy equipment, the dealer must file the
  statement with the collector and indicate that no sales were made in
  the prior month. A dealer shall file a copy of the statement with
  the chief appraiser and retain documentation relating to the
  disposition of each item of heavy equipment sold. A chief appraiser
  or collector may examine documents held by a dealer as provided by
  this subsection in the same manner, and subject to the same
  conditions, as provided by Section 23.1241(g).
         (m)  In addition to other penalties provided by law, a dealer
  who fails to file or fails to timely file a statement as required by
  this section shall forfeit a penalty. A tax lien attaches to the
  owner's business personal property to secure payment of the
  penalty. The appropriate district attorney, criminal district
  attorney, or county attorney shall collect the penalty established
  by this section in the name of the chief appraiser or collector.
  Venue of an action brought under this subsection is in the county in
  which the violation occurred or in the county in which the owner
  maintains the owner's principal place of business or residence. A
  penalty forfeited under this subsection is $500 for each month or
  part of a month in which a statement is not filed or timely filed
  after it is due.
         SECTION 6.  Sections 23.125(b), (e), (f), and (n), Tax Code,
  are amended to read as follows:
         (b)  Except for a vessel or outboard motor sold to a dealer, a
  vessel or outboard motor included in a fleet transaction, or a
  vessel or outboard motor that is the subject of a subsequent sale,
  an owner or a person who has agreed by contract to pay the owner's
  current year property taxes levied against the owner's vessel and
  outboard motor inventory shall assign a unit property tax to each
  vessel and outboard motor sold from a dealer's vessel and outboard
  motor inventory. The unit property tax of each vessel or outboard
  motor is determined by multiplying the sales price of the vessel or
  outboard motor by the unit property tax factor. On or before the
  10th day of each month the owner shall, together with the statement
  filed by the owner as required [provided] by this section, deposit
  with the collector a sum equal to the total of unit property tax
  assigned to all vessels and outboard motors sold from the dealer's
  vessel and outboard motor inventory in the prior month to which a
  unit property tax was assigned. The money shall be deposited by the
  collector in or otherwise credited by the collector to the owner's
  escrow account for prepayment of property taxes as provided by this
  section. An escrow account required by this section is used to pay
  property taxes levied against the dealer's vessel and outboard
  motor inventory, and the owner shall fund the escrow account as
  provided by this subsection.
         (e)  The comptroller shall promulgate a form entitled
  "Dealer's Vessel and Outboard Motor Inventory Tax Statement." Each
  month, a [A] dealer shall complete the form regardless of whether a
  [with respect to each] vessel and outboard motor is sold. A dealer
  may use no other form for that purpose. The statement may include
  the information the comptroller deems appropriate but shall include
  at least the following:
               (1)  a description of each [the] vessel or outboard
  motor sold;
               (2)  the sales price of the vessel or outboard motor;
               (3)  the unit property tax of the vessel or outboard
  motor, if any; and
               (4)  the reason no unit property tax is assigned if no
  unit property tax is assigned.
         (f)  On or before the 10th day of each month a dealer shall
  file with the collector the statement covering the sale of each
  vessel or outboard motor sold by the dealer in the prior month. On
  or before the 10th day of a month following a month in which a dealer
  does not sell a vessel or outboard motor, the dealer must file the
  statement with the collector and indicate that no sales were made in
  the prior month. A dealer shall file a copy of the statement with
  the chief appraiser and retain documentation relating to the
  disposition of each vessel and outboard motor sold. A chief
  appraiser or collector may examine documents held by a dealer as
  provided by this subsection in the same manner, and subject to the
  same provisions, as are set forth in Section 23.124(g) [of this
  code].
         (n)  In addition to other penalties provided by law, a dealer
  who fails to file or fails to timely file a statement as required by
  this section shall forfeit a penalty. A tax lien attaches to the
  owner's business personal property to secure payment of the
  penalty. The appropriate district attorney, criminal district
  attorney, or county attorney shall collect the penalty established
  by this section in the name of the chief appraiser or collector.
  Venue of an action brought under this subsection is in the county in
  which the violation occurred or in the county in which the owner
  maintains the owner's [his] principal place of business or
  residence. A penalty forfeited under this subsection is $500 for
  each month or part of a month in which a statement is not filed or
  timely filed after it is due.
         SECTION 7.  Section 23.127(k), Tax Code, is amended to read
  as follows:
         (k)  In addition to other penalties provided by law, a
  retailer who fails to file or fails to timely file a declaration
  required by Subsection (f) is liable for a penalty in the amount of
  $1,000 for each month or part of a month in which a declaration is
  not filed or timely filed after it is due. A lien attaches to the
  retailer's business personal property to secure payment of the
  penalty. The appropriate district attorney, criminal district
  attorney, county attorney, chief appraiser, or person designated by
  the chief appraiser shall collect the penalty established by this
  section in the name of the chief appraiser. Venue of an action
  brought under this subsection is in the county in which the
  violation occurred or in the county in which the retailer maintains
  the retailer's principal place of business or residence.
         SECTION 8.  Sections 23.128(b), (e), (f), and (m), Tax Code,
  are amended to read as follows:
         (b)  Except for a unit of manufactured housing sold to a
  retailer or a unit of manufactured housing that is the subject of a
  subsequent sale, a retailer or a person who has agreed by contract
  to pay the retailer's current year property taxes imposed on the
  retailer's manufactured housing inventory shall assign a unit
  property tax to each unit of manufactured housing sold from a retail
  manufactured housing inventory. The unit property tax of each unit
  of manufactured housing is determined by multiplying the sales
  price of the unit by the unit property tax factor. On or before the
  10th day of each month the retailer shall, together with the
  statement filed by the retailer as required [provided] by this
  section, deposit with the collector an amount equal to the total of
  the unit property tax assigned to all units of manufactured housing
  sold from the retail manufactured housing inventory in the
  preceding month to which a unit property tax was assigned. The
  collector shall deposit the money to the credit of the retailer's
  escrow account for prepayment of property taxes as provided by this
  section. An escrow account required by this section is used to pay
  property taxes imposed on the retail manufactured housing
  inventory, and the retailer shall fund the escrow account as
  provided by this subsection.
         (e)  The comptroller by rule shall adopt a form entitled
  "Retail Manufactured Housing Inventory Tax Statement." Each month,
  a [A] retailer shall complete the form regardless of whether a [with
  respect to each] unit of manufactured housing is sold. A retailer
  may not use another form for that purpose. The statement shall
  include:
               (1)  a description of the unit of manufactured housing
  sold, including any unique identification or serial number affixed
  to each [the] unit by the manufacturer;
               (2)  the sales price of the unit of manufactured
  housing;
               (3)  any unit property tax of the unit of manufactured
  housing;
               (4)  the reason a unit property tax is not assigned if
  that is the case; and
               (5)  any other information the comptroller considers
  appropriate.
         (f)  On or before the 10th day of each month, a retailer shall
  file with the collector the statement covering the sale of each unit
  of manufactured housing sold by the retailer in the preceding
  month. On or before the 10th day of a month following a month in
  which a dealer does not sell a unit of manufactured housing, the
  dealer must file the statement with the collector and indicate that
  no sales were made in the prior month. A retailer shall file a copy
  of the statement with the chief appraiser and retain documentation
  relating to the disposition of each unit of manufactured housing
  sold. A chief appraiser or collector may examine documents held by
  a retailer as required by this subsection in the same manner, and
  subject to the same conditions, as in Section 23.127(g).
         (m)  In addition to other penalties provided by law, a
  retailer who fails to file or fails to timely file a statement as
  required by this section is liable for a penalty in the amount of
  $500 for each month or part of a month in which a statement is not
  filed after it is due. A tax lien attaches to the retailer's
  business personal property to secure payment of the penalty. The
  appropriate district attorney, criminal district attorney, county
  attorney, collector, or person designated by the collector shall
  collect the penalty established by this section in the name of the
  collector. Venue of an action brought under this subsection is in
  the county in which the violation occurred or in the county in which
  the retailer maintains the retailer's principal place of business
  or residence.
         SECTION 9.  This Act takes effect September 1, 2009.