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