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A BILL TO BE ENTITLED
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AN ACT
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relating to reports filed with the comptroller regarding certain |
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alcoholic beverage sales; providing a penalty. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 111.006, Tax Code, is amended by adding |
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Subsections (h) and (i) to read as follows: |
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(h) The comptroller shall disclose information to a person |
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regarding net sales by quantity, brand, and size that is submitted |
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in a report required under Section 151.462 if: |
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(1) the person requesting the information holds a |
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permit or license under Chapter 19, 20, 21, 37, 64, 65, or 66, |
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Alcoholic Beverage Code; and |
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(2) the request relates only to information regarding |
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the sale of a product distributed by the person making the request. |
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(i) A disclosure made under Subsection (h) is not considered |
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a disclosure of competitively sensitive, proprietary, or |
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confidential information. |
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SECTION 2. Chapter 151, Tax Code, is amended by adding |
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Subchapter I-1, and a heading is added to that subchapter to read as |
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follows: |
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SUBCHAPTER I-1. REPORTS BY PERSONS INVOLVED IN THE MANUFACTURE |
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AND DISTRIBUTION OF ALCOHOLIC BEVERAGES |
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SECTION 3. Subchapter I-1, Chapter 151, Tax Code, as added |
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by this Act, is amended by adding Sections 151.462, 151.463, |
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151.464, 151.465, 151.466, 151.467, 151.468, 151.469, 151.470, and |
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151.471 and Section 151.433, Tax Code, is transferred to Subchapter |
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I-1, Chapter 151, Tax Code, redesignated as Section 151.461, Tax |
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Code, and amended to read as follows: |
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Sec. 151.461 [151.433]. DEFINITIONS. [REPORTS BY |
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WHOLESALERS AND DISTRIBUTORS OF BEER, WINE, AND MALT LIQUOR. |
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(a)] In this subchapter [section]:
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(1) "Brewer" means a person required to hold a brewer's |
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permit under Chapter 12, Alcoholic Beverage Code. |
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(2) "Distributor" means a person required to hold: |
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(A) a general distributor's license under |
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Chapter 64, Alcoholic Beverage Code; |
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(B) a local distributor's license under Chapter |
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65, Alcoholic Beverage Code; or |
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(C) a branch distributor's license under Chapter |
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66, Alcoholic Beverage Code. |
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(3) "Manufacturer" means a person required to hold a |
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manufacturer's license under Chapter 62, Alcoholic Beverage Code. |
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(4) "Package store local distributor" means a person |
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required to hold: |
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(A) a package store permit under Chapter 22, |
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Alcoholic Beverage Code; and |
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(B) a local distributor's permit under Chapter |
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23, [a general, local, or branch distributor's license under the]
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Alcoholic Beverage Code. |
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(5) [(2)] "Retailer" means a person required to hold
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[the following]:
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(A) a wine and beer retailer's permit under |
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Chapter 25, Alcoholic Beverage Code; |
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(B) a wine and beer retailer's off-premise permit |
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under Chapter 26, Alcoholic Beverage Code; |
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(C) a temporary wine and beer retailer's permit |
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or special three-day wine and beer permit under Chapter 27, |
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Alcoholic Beverage Code; |
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(D) a mixed beverage permit under Chapter 28, |
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Alcoholic Beverage Code; |
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(E) a daily temporary mixed beverage permit under |
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Chapter 30, Alcoholic Beverage Code; |
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(F) a private club registration permit under |
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Chapter 32, Alcoholic Beverage Code; |
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(G) a certificate issued to a fraternal or |
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veterans organization under Section 32.11, Alcoholic Beverage |
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Code; |
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(H) a daily temporary private club permit under |
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Subchapter B, Chapter 33, Alcoholic Beverage Code; |
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(I) a temporary charitable auction permit under |
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Chapter 53, Alcoholic Beverage Code; |
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(J) a retail dealer's on-premise license under
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Chapter 69, Alcoholic Beverage Code; |
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(K) a temporary license under Chapter 72, |
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Alcoholic Beverage Code; or
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(L) [(D)] a retail dealer's off-premise license
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under Chapter 71, Alcoholic Beverage Code, except for a dealer who |
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also holds a package store permit under Chapter 22, Alcoholic |
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Beverage Code. |
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(6) [(3)] "Wholesaler" means a person required to hold
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[the following under the Alcoholic Beverage Code]:
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(A) a winery permit under Chapter 16, Alcoholic |
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Beverage Code; |
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(B) a wholesaler's permit under Chapter 19, |
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Alcoholic Beverage Code;
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(C) [(B)] a general Class B wholesaler's permit
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under Chapter 20, Alcoholic Beverage Code; or
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(D) [(C)] a local Class B wholesaler's permit
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under Chapter 21, Alcoholic Beverage Code.
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Sec. 151.462. REPORTS BY BREWERS, MANUFACTURERS, |
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WHOLESALERS, AND DISTRIBUTORS. (a) [(b)] The comptroller shall
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[may, when considered necessary by the comptroller for the |
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administration of a tax under this chapter,] require each brewer, |
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manufacturer, wholesaler, [or] distributor, or package store local |
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distributor [of beer, wine, or malt liquor] to file with the
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comptroller a report each month of alcoholic beverage sales to
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retailers in this state. |
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(b) Each brewer, manufacturer, [(c) The] wholesaler, [or]
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distributor, or package store local distributor shall file a |
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separate [the] report for each permit or license held on or before
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the 25th day of each month. The report must contain the following |
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information for the preceding calendar month's sales in relation to |
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each retailer: |
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(1) the brewer's, manufacturer's, wholesaler's, |
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distributor's, or package store local distributor's name, address, |
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taxpayer number and outlet number assigned by the comptroller, and |
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alphanumeric permit or license number issued by the Texas Alcoholic |
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Beverage Commission; |
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(2) the retailer's: |
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(A) name and address, including street name and |
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number, city, and zip code; |
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(B) taxpayer number assigned by the comptroller; |
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and |
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(C) alphanumeric permit or license number issued |
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by the Texas Alcoholic Beverage Commission for each separate retail |
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location or outlet to which the brewer, manufacturer, wholesaler, |
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distributor, or package store local distributor sold the alcoholic |
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beverages that are listed on the report [the name of the retailer |
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and the address of the retailer's outlet location to which the |
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wholesaler or distributor delivered beer, wine, or malt liquor, |
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including the city and zip code; |
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[(2) the taxpayer number assigned by the comptroller |
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to the retailer, if the wholesaler or distributor is in possession |
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of the number; |
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[(3) the permit or license number assigned to the |
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retailer by the Texas Alcoholic Beverage Commission]; and
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(3) [(4)] the monthly net sales made by the brewer, |
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manufacturer, wholesaler, distributor, or package store local |
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distributor to the retailer for each [by] outlet or location |
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covered by a separate retail permit or license issued by the Texas |
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Alcoholic Beverage Commission, including separate line items for: |
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(A) the number of units of alcoholic beverages; |
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(B) the individual container size and pack of |
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each unit; |
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(C) the brand name; |
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(D) the type of beverage, such as distilled |
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spirits, wine, or malt beverage; |
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(E) the universal product code of the alcoholic |
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beverage; and |
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(F) the net selling price of the alcoholic |
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beverage [by the wholesaler or distributor, including the quantity |
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and units of beer, wine, and malt liquor sold to the retailer].
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(c) [(d)] Except as provided by this subsection, the
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brewer, manufacturer, wholesaler, [or] distributor, or package |
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store local distributor shall file the report with the comptroller
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electronically. The comptroller may establish procedures to |
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temporarily postpone the electronic reporting requirement [for |
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allowing an alternative method of filing] for a brewer, |
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manufacturer, wholesaler, [or] distributor, or package store local |
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distributor who demonstrates to the comptroller an inability to
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comply because undue hardship would result if it were required to |
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file the return electronically [with the electronic reporting |
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requirement]. If the comptroller determines that another
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technological method of filing the report is more efficient than |
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electronic filing, the comptroller may establish procedures |
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requiring its use by brewers, manufacturers, wholesalers, [and]
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distributors, and package store local distributors.
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Sec. 151.463. RULES. The comptroller may adopt rules to |
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implement this subchapter. |
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Sec. 151.464. CONFIDENTIALITY. [(e)] Except as provided
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by Section 111.006, information contained in a report required to |
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be filed by this subchapter [section] is confidential and not
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subject to disclosure under Chapter 552, Government Code. |
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Sec. 151.465. APPLICABILITY TO CERTAIN BREWERS. This |
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subchapter applies only to a brewer whose annual production of malt |
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liquor in this state, together with the annual production of beer at |
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the same premises by the holder of a manufacturer's license under |
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Section 62.12, Alcoholic Beverage Code, does not exceed 75,000 |
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barrels. |
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Sec. 151.466. APPLICABILITY TO CERTAIN MANUFACTURERS. This |
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subchapter applies only to a manufacturer whose annual production |
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of beer in this state does not exceed 75,000 barrels. |
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Sec. 151.467. SUSPENSION OR CANCELLATION OF PERMIT.
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[(f)] If a person fails to file a report required by this
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subchapter [section] or fails to file a complete report, the
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comptroller may suspend or cancel one or more permits issued to the |
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person under Section 151.203. |
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Sec. 151.468. CIVIL PENALTY; CRIMINAL PENALTY. (a) If a |
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person fails to file a report required by this subchapter or fails |
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to file a complete report, the comptroller [and] may impose a civil
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or criminal penalty, or both, under Section 151.7031 or 151.709. |
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(b) In addition to the penalties imposed under Subsection |
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(a), a brewer, manufacturer, wholesaler, distributor, or package |
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store local distributor shall pay the state a civil penalty of not |
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less than $25 or more than $2,000 for each day a violation continues |
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if the brewer, manufacturer, wholesaler, distributor, or package |
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store local distributor: |
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(1) violates this subchapter; or |
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(2) violates a rule adopted to administer or enforce |
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this subchapter. |
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Sec. 151.469. ACTION BY TEXAS ALCOHOLIC BEVERAGE |
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COMMISSION. [(g)] If a person fails to file a report required by
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this subchapter [section] or fails to file a complete report, the
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comptroller may notify the Texas Alcoholic Beverage Commission of |
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the failure and the commission may take administrative action |
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against the person for the failure under the Alcoholic Beverage |
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Code. |
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Sec. 151.470. AUDIT; INSPECTION. The comptroller may |
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audit, inspect, or otherwise verify a brewer's, manufacturer's, |
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wholesaler's, distributor's, or package store local distributor's |
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compliance with this subchapter. |
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Sec. 151.471. ACTION BY ATTORNEY GENERAL; VENUE; ATTORNEY'S |
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FEES. (a) The comptroller may bring an action to enforce this |
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subchapter and obtain any civil remedy authorized by this |
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subchapter or any other law for the violation of this subchapter. |
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The attorney general shall prosecute the action on the |
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comptroller's behalf. |
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(b) Venue for and jurisdiction of an action under this |
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section is exclusively conferred on the district courts in Travis |
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County. |
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(c) If the comptroller prevails in an action under this |
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section, the comptroller and attorney general are entitled to |
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recover court costs and reasonable attorney's fees incurred in |
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bringing the action. |
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SECTION 4. Subchapter I-1, Chapter 151, Tax Code, as added |
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by this Act, applies only to a report due on or after the effective |
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date of this Act. A report due before the effective date of this Act |
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is governed by the law as it existed on the date the report was due, |
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and the former law is continued in effect for that purpose. |
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SECTION 5. This Act takes effect September 1, 2011. |
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