82R11891 KLA-D

By: Ogden S.B. No. 1587

A BILL TO BE ENTITLED

AN ACT

relating to the remittance and allocation of certain taxes and fees.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 34.04, Alcoholic Beverage Code, is amended by amending Subsection (b) and adding Subsections (c), (d), and (e) to read as follows:

(b) The preparation and service of alcoholic beverages by the holder of an airline beverage permit is exempt from the tax imposed by Chapter 151, Tax Code [the Limited Sales, Excise and Use Tax Act]. An airline beverage service fee of five cents is imposed on each individual serving of an alcoholic beverage served by the permittee inside the state. The fee accrues at the time the container containing an alcoholic beverage is delivered to the passenger. The permittee may absorb the cost of the fee or may collect it from the passenger. Subject to Subsections (c) and (e), the [The] permittee shall remit the fees to the commission each month under a reporting system prescribed by the commission.

(c) A permittee shall remit not later than the last workday of August of each odd-numbered year the portion prescribed by this subsection of the fees and taxes described by this section that accrue during that month and that would otherwise have been due in September under the reporting system in effect on January 1, 2011. The remittance must be accompanied by a report containing estimates for the month of August of the information ordinarily required on the report if it were filed in September. A remittance under this subsection must be equal to one of the following amounts, at the permittee's election:

(1) 90 percent of the estimated amount of the taxes and fees the permittee is required to collect and remit for the August reporting period; or

(2) the amount of taxes and fees the permittee actually collected and remitted in August of the preceding year.

(d) The report and payment required by Subsection (c) may be made in conjunction with the report and payment ordinarily required during August under the reporting system prescribed by the commission.

(e) A permittee who files a report required by Subsection (c) shall file a supplemental report not later than September 15 of each odd-numbered year that reports the total amount of taxes and fees collected for the month of August of that year and the amount required to be remitted. If the payment made under Subsection (c) is less than the amount required to be remitted, the supplemental report must be accompanied by a payment for the difference between the amount required to be remitted and the amount of the payment made under Subsection (c). If the payment made under Subsection (c) exceeds the amount required to be remitted, the supplemental report must state the amount of the overpayment. The permittee filing the supplemental report may take a credit in the amount of the overpayment against the next payment due under the reporting system prescribed by the commission.

SECTION 2. Section 48.04, Alcoholic Beverage Code, is amended by amending Subsection (b) and adding Subsections (c), (d), and (e) to read as follows:

(b) The preparation and service of alcoholic beverages by the holder of a passenger train beverage permit is exempt from the tax imposed by Chapter 151, Tax Code [the Limited Sales, Excise, and Use Tax Act (Section 151.001 et seq., Tax Code)]. A passenger train service fee of five cents is imposed on each individual serving of an alcoholic beverage served by the permittee inside the state. The fee accrues at the time the container containing an alcoholic beverage is delivered to the passenger. Subject to Subsections (c) and (e), the [The] permittee shall remit the fees to the commission each month under a reporting system prescribed by the commission.

(c) A permittee shall remit not later than the last workday of August of each odd-numbered year the portion prescribed by this subsection of the fees and taxes described by this section that accrue during that month and that would otherwise have been due in September under the reporting system in effect on January 1, 2011. The remittance must be accompanied by a report containing estimates for the month of August of the information ordinarily required on the report if it were filed in September. A remittance under this subsection must be equal to one of the following amounts, at the permittee's election:

(1) 90 percent of the estimated amount of the taxes and fees the permittee is required to collect and remit for the August reporting period; or

(2) the amount of taxes and fees the permittee actually collected and remitted in August of the preceding year.

(d) The report and payment required by Subsection (c) may be made in conjunction with the report and payment ordinarily required during August under the reporting system prescribed by the commission.

(e) A permittee who files a report required by Subsection (c) shall file a supplemental report not later than September 15 of each odd-numbered year that reports the total amount of taxes and fees collected for the month of August of that year and the amount required to be remitted. If the payment made under Subsection (c) is less than the amount required to be remitted, the supplemental report must be accompanied by a payment for the difference between the amount required to be remitted and the amount of the payment made under Subsection (c). If the payment made under Subsection (c) exceeds the amount required to be remitted, the supplemental report must state the amount of the overpayment. The permittee filing the supplemental report may take a credit in the amount of the overpayment against the next payment due under the reporting system prescribed by the commission.

SECTION 3. Section 201.07, Alcoholic Beverage Code, is amended to read as follows:

Sec. 201.07. DUE DATE. (a) Subject to Subsections (b) and (d), the [The] tax on liquor is due and payable on the 15th of the month following the first sale, together with a report on the tax due.

(b) Each permittee who is liable for the taxes imposed by this subchapter shall file not later than the last workday of August of each odd-numbered year the report that would otherwise have been due on or before September 15 of that year under Subsection (a) without accounting for any credit or discount to which the permittee is entitled. The report must contain estimates for the month of August of the information ordinarily required on the report if it were filed in September, other than information relating to any credit or discount to which the permittee is entitled. The permittee must remit with the report a payment equal to one of the following amounts, at the permittee's election:

(1) 90 percent of the estimated amount of tax for which the permittee is liable for the month of August without accounting for any credit or discount to which the permittee is entitled; or

(2) the amount of tax the permittee actually collected and remitted in August of the preceding year.

(c) The report and payment required by Subsection (b) may be filed in conjunction with the report and payment required by Subsection (a) that is due on or before August 15 of an odd-numbered year.

(d) A permittee who files a report required by Subsection (b) shall file a supplemental report not later than September 15 of each odd-numbered year that reports the total amount of tax for which the permittee is liable for the month of August of that year and the amount required to be remitted, after accounting for any credit or discount to which the permittee is entitled. If the payment made under Subsection (b) is less than the amount required to be remitted, the supplemental report must be accompanied by a payment for the difference between the amount required to be remitted and the amount of the payment made under Subsection (b). If the payment made under Subsection (b) exceeds the amount required to be remitted, the supplemental report must state the amount of the overpayment. The permittee filing the supplemental report may take a credit in the amount of the overpayment against the next payment due under Subsection (a).

SECTION 4. Section 201.43, Alcoholic Beverage Code, is amended by amending Subsection (b) and adding Subsections (c), (d), and (e) to read as follows:

(b) Subject to Subsections (c) and (e), the [The] tax is due and payable on the 15th day of the month following the month in which the taxable first sale occurs, together with a report on the tax due.

(c) Each permittee who is liable for the tax imposed by this subchapter shall file not later than the last workday of August of each odd-numbered year the report that would otherwise have been due on or before September 15 of that year under Subsection (b) without accounting for any credit or discount to which the permittee is entitled. The report must contain estimates for the month of August of the information ordinarily required on the report if it were filed in September, other than information relating to any credit or discount to which the permittee is entitled. The permittee must remit with the report a payment equal to one of the following amounts, at the permittee's election:

(1) 90 percent of the estimated amount of tax the permittee is required to collect and remit during August without accounting for any credit or discount to which the permittee is entitled; or

(2) the amount of tax the permittee actually collected and remitted in August of the preceding year.

(d) The report and payment required by Subsection (c) may be filed in conjunction with the report and payment required by Subsection (b) that is due on or before August 15 of an odd-numbered year.

(e) A permittee who files a report required by Subsection (c) shall file a supplemental report not later than September 15 of each odd-numbered year that reports the total amount of tax for which the permittee is liable for the month of August of that year and the amount required to be remitted, after accounting for any credit or discount to which the permittee is entitled. If the payment made under Subsection (c) is less than the amount required to be remitted, the supplemental report must be accompanied by a payment for the difference between the amount required to be remitted and the amount of the payment made under Subsection (c). If the payment made under Subsection (c) exceeds the amount required to be remitted, the supplemental report must state the amount of the overpayment. The permittee filing the supplemental report may take a credit in the amount of the overpayment against the next payment due under Subsection (b).

SECTION 5. Section 203.03, Alcoholic Beverage Code, is amended by amending Subsection (b) and adding Subsections (c), (d), and (e) to read as follows:

(b) Subject to Subsections (c) and (e), the [The] tax is due and payable on the 15th day of the month following the month in which the taxable first sale occurs, together with a report on the tax due.

(c) Each licensee who is liable for the tax imposed by this chapter shall file not later than the last workday of August of each odd-numbered year the report that would otherwise have been due on or before September 15 of that year under Subsection (b) without accounting for any credit or discount to which the licensee is entitled. The report must contain estimates for the month of August of the information ordinarily required on the report if it were filed in September, other than information relating to any credit or discount to which the licensee is entitled. The licensee must remit with the report a payment equal to one of the following amounts, at the licensee's election:

(1) 90 percent of the estimated amount of tax for which the licensee is liable for the month of August without accounting for any credit or discount to which the licensee is entitled; or

(2) the amount of tax the licensee actually collected and remitted in August of the preceding year.

(d) The report and payment required by Subsection (c) may be filed in conjunction with the report and payment required by Subsection (b) that is due on or before August 15 of an odd-numbered year.

(e) A licensee who files a report required by Subsection (c) shall file a supplemental report not later than September 15 of each odd-numbered year that reports the total amount of tax for which the licensee is liable for the month of August of that year and the amount required to be remitted, after accounting for any credit or discount to which the licensee is entitled. If the payment made under Subsection (c) is less than the amount required to be remitted, the supplemental report must be accompanied by a payment for the difference between the amount required to be remitted and the amount of the payment made under Subsection (c). If the payment made under Subsection (c) exceeds the amount required to be remitted, the supplemental report must state the amount of the overpayment. The licensee filing the supplemental report may take a credit in the amount of the overpayment against the next payment due under Subsection (b).

SECTION 6. Section 162.114, Tax Code, is amended by amending Subsections (a) and (c) and adding Subsections (e), (f), (g), and (h) to read as follows:

(a) Except as provided by Subsections [Subsection] (b), (e), and (g), each person who is liable for the tax imposed by this subchapter, a terminal operator, and a licensed distributor shall file a return on or before the 25th day of the month following the end of each calendar month.

(c) The return required by this section shall be accompanied by a payment for the amount of tax reported due, subject to Subsections (e) and (g).

(e) Each person who is liable for collecting and remitting the tax imposed by this subchapter on a monthly basis shall file not later than the last workday of August of each odd-numbered year the return that would otherwise have been due on or before September 25 of that year under Subsection (a) without accounting for any credit or allowance to which the person is entitled. The return must contain estimates for the month of August of the information ordinarily required on the return if it were filed in September, other than information relating to any credit or allowance to which the person is entitled. The person must remit with the return a payment equal to one of the following amounts, at the person's election:

(1) 90 percent of the estimated amount of tax the person is required to collect and remit during August without accounting for any credit or allowance to which the person is entitled; or

(2) the amount of tax the person actually collected and remitted in August of the preceding year.

(f) The return and payment required by Subsection (e) may be filed in conjunction with the return and payment required by Subsection (a) that is due on or before August 25 of an odd-numbered year.

(g) A person who files a return required by Subsection (e) shall file a supplemental return not later than September 25 of each odd-numbered year that reports the total amount of tax collected for the month of August of that year and the amount required to be remitted, after accounting for any credit or allowance to which the person is entitled. If the payment made under Subsection (e) is less than the amount required to be remitted, the supplemental return must be accompanied by a payment for the difference between the amount required to be remitted and the amount of the payment made under Subsection (e). If the payment made under Subsection (e) exceeds the amount required to be remitted, the supplemental return must state the amount of the overpayment. The person filing the supplemental return may take a credit in the amount of the overpayment against the next payment due under Subsection (c).

(h) The comptroller may adopt rules prescribing the information required on a return filed under Subsection (e) or a supplemental return filed under Subsection (g).

SECTION 7. Section 162.215, Tax Code, is amended by amending Subsections (a) and (c) and adding Subsections (e), (f), (g), and (h) to read as follows:

(a) Except as provided by Subsections [Subsection] (b), (e), and (g), each person who is liable for the tax imposed by this subchapter, a terminal operator, and a licensed distributor shall file a return on or before the 25th day of the month following the end of each calendar month.

(c) The return required by this section shall be accompanied by a payment for the amount of tax reported due, subject to Subsections (e) and (g).

(e) Each person who is liable for collecting and remitting the tax imposed by this subchapter on a monthly basis shall file not later than the last workday of August of each odd-numbered year the return that would otherwise have been due on or before September 25 of that year under Subsection (a) without accounting for any credit or allowance to which the person is entitled. The return must contain estimates for the month of August of the information ordinarily required on the return if it were filed in September, other than information relating to any credit or allowance to which the person is entitled. The person must remit with the return a payment equal to one of the following amounts, at the person's election:

(1) 90 percent of the estimated amount of tax the person is required to collect and remit during August without accounting for any credit or allowance to which the person is entitled; or

(2) the amount of tax the person actually collected and remitted in August of the preceding year.

(f) The return and payment required by Subsection (e) may be filed in conjunction with the return and payment required by Subsection (a) that is due on or before August 25 of an odd-numbered year.

(g) A person who files a return required by Subsection (e) shall file a supplemental return not later than September 25 of each odd-numbered year that reports the total amount of tax collected for the month of August of that year and the amount required to be remitted, after accounting for any credit or allowance to which the person is entitled. If the payment made under Subsection (e) is less than the amount required to be remitted, the supplemental return must be accompanied by a payment for the difference between the amount required to be remitted and the amount of the payment made under Subsection (e). If the payment made under Subsection (e) exceeds the amount required to be remitted, the supplemental return must state the amount of the overpayment. The person filing the supplemental return may take a credit in the amount of the overpayment against the next payment due under Subsection (c).

(h) The comptroller may adopt rules prescribing the information required on a return filed under Subsection (e) or a supplemental return filed under Subsection (g).

SECTION 8. Section 162.503, Tax Code, is amended to read as follows:

Sec. 162.503. ALLOCATION OF GASOLINE TAX. (a) Except as provided by Subsection (b), on [On] or before the fifth workday after the end of each month, the comptroller, after making all deductions for refund purposes and for the amounts allocated under Sections 162.502 and 162.5025, shall allocate the net remainder of the taxes collected under Subchapter B as follows:

(1) one-fourth of the tax shall be deposited to the credit of the available school fund;

(2) one-half of the tax shall be deposited to the credit of the state highway fund for the construction and maintenance of the state road system under existing law; and

(3) from the remaining one-fourth of the tax the comptroller shall:

(A) deposit to the credit of the county and road district highway fund all the remaining tax receipts until a total of $7,300,000 has been credited to the fund each fiscal year; and

(B) after the amount required to be deposited to the county and road district highway fund has been deposited, deposit to the credit of the state highway fund the remainder of the one-fourth of the tax, the amount to be provided on the basis of allocations made each month of the fiscal year, which sum shall be used by the Texas Department of Transportation for the construction, improvement, and maintenance of farm-to-market roads.

(b) The comptroller may not allocate revenue remitted to the comptroller during July and August of each odd-numbered year before the first workday of September. The revenue shall be allocated as otherwise provided by Subsection (a) not later than the fifth workday of September.

SECTION 9. Section 162.504, Tax Code, is amended to read as follows:

Sec. 162.504. ALLOCATION OF DIESEL FUEL TAX. (a) Except as provided by Subsection (b), on [On] or before the fifth workday after the end of each month, the comptroller, after making deductions for refund purposes, for the administration and enforcement of this chapter, and for the amounts allocated under Section 162.5025, shall allocate the remainder of the taxes collected under Subchapter C as follows:

(1) one-fourth of the taxes shall be deposited to the credit of the available school fund; and

(2) three-fourths of the taxes shall be deposited to the credit of the state highway fund.

(b) The comptroller may not allocate revenue remitted to the comptroller during July and August of each odd-numbered year before the first workday of September. The revenue shall be allocated as otherwise provided by Subsection (a) not later than the fifth workday of September.

SECTION 10. Section 171.152(c), Tax Code, is amended to read as follows:

(c) Except as provided by Section 171.153, payment [Payment] of the tax covering the regular annual period is due May 15[,] of each year after the beginning of the regular annual period. However, if the first anniversary of the taxable entity's beginning date is after October 3 and before January 1, the payment of the tax covering the first regular annual period is due on the same date as the tax covering the initial period.

SECTION 11. Subchapter D, Chapter 171, Tax Code, is amended by adding Section 171.153 to read as follows:

Sec. 171.153. DATES ON WHICH PAYMENTS FROM CERTAIN LARGE TAXABLE ENTITIES ARE DUE. (a) For purposes of this section, a "large taxable entity" means a taxable entity for which the amount of the tax reported as due under this chapter for the preceding regular annual period exceeds the median amount of tax reported as due under this chapter of all taxable entities for the same annual period. A taxable entity may not be considered a large taxable entity before the regular annual period following the taxable entity's first regular annual period. Not later than June 1 of each year, the comptroller shall:

(1) compute the median tax liability under this chapter of all taxable entities for the preceding regular annual period; and

(2) post the information on the comptroller's Internet website for a taxable entity's use in determining whether the entity is a large taxable entity.

(b) A large taxable entity shall pay the tax covering the regular annual period in five payments. The first four payments are due July 15, October 15, January 15, and April 15, and each must be in an amount equal to one-fourth of 90 percent of the large taxable entity's total tax owed for the preceding regular annual period. The large taxable entity shall make a final payment equal to the total tax for the regular annual period, minus the sum of the amounts of the first four payments. The final payment is due May 15. If the sum of the amounts of the first four payments exceeds the total tax for the regular annual period, the large taxable entity may deduct the amount of the overpayment from the next payment required to be made under this chapter or request a refund of that amount.

(c) A large taxable entity that is authorized to request an extension under Section 171.202 may request an extension for making a tax payment required under this section. A request for an extension under this section must be made in accordance with procedures adopted by the comptroller by rule that are comparable to the procedures applicable to a request for an extension under Section 171.202, including the requirements for remitting a portion of the amount due with the request.

(d) The comptroller shall adopt rules as necessary prescribing:

(1) the manner in which payments are made under this section and any information that must accompany the payments; and

(2) procedures for the making and granting of a request for an extension under this section that are comparable to the procedures under Section 171.202 to the extent practicable.

(e) Notwithstanding the payment schedule required by this section, a large taxable entity's annual report is due on the date prescribed by Section 171.202, and a reference in this chapter to the date the report is originally due means the date prescribed by that section.

SECTION 12. Subchapter B, Chapter 183, Tax Code, is amended by adding Section 183.024 to read as follows:

Sec. 183.024. DUE DATES OF CERTAIN RETURNS AND PAYMENTS. (a) This section applies to the reporting and remittance of taxes imposed under this subchapter during August of each odd-numbered year and prevails to the extent of a conflict with Section 183.022 or 183.023.

(b) A permittee shall file with the comptroller not later than the last workday of August of each odd-numbered year the tax return that would otherwise have been due on or before September 20 of that year under Section 183.022 without accounting for any credit or allowance to which the permittee is entitled. The return must contain estimates for the month of August of the information ordinarily required on the return if it were filed in September, other than information relating to any credit or allowance to which the permittee is entitled. The permittee must remit with the return a payment equal to one of the following amounts, at the permittee's election:

(1) 90 percent of the estimated amount of tax imposed on the permittee during August without accounting for any credit or allowance to which the permittee is entitled; or

(2) the amount of tax actually imposed on the permittee and remitted in August of the preceding year.

(c) The return and payment required by Subsection (b) may be filed in conjunction with the return and payment required by Sections 183.022 and 183.023 that is due on or before August 20 of an odd-numbered year.

(d) A permittee who files a return required by Subsection (b) shall file a supplemental return not later than September 20 of each odd-numbered year that reports the total amount of tax collected for the month of August of that year and the amount required to be remitted, after accounting for any credit or allowance to which the permittee is entitled. If the payment made under Subsection (b) is less than the amount required to be remitted, the supplemental return must be accompanied by a payment for the difference between the amount required to be remitted and the amount of the payment made under Subsection (b). If the payment made under Subsection (b) exceeds the amount required to be remitted, the supplemental return must state the amount of the overpayment. The permittee filing the supplemental return may take a credit in the amount of the overpayment against the next payment due under Section 183.023.

SECTION 13. (a) Notwithstanding Section 171.153(a), Tax Code, as added by this Act, the comptroller of public accounts shall make the initial computation of median tax liability and post the information on the comptroller's Internet website as required by that subsection not later than June 15 of the year in which Section 171.153, Tax Code, as added by this Act, takes effect.

(b) The initial payment from a large taxpayer under Section 171.153(b), Tax Code, as added by this Act, is due July 15 of the year in which Section 171.153, Tax Code, as added by this Act, takes effect.

SECTION 14. This Act takes effect immediately if it receives a vote of two-thirds of all the members elected to each house, as provided by Section 39, Article III, Texas Constitution. If this Act does not receive the vote necessary for immediate effect:

(1) except as provided by Subdivision (2) of this section, this Act takes effect September 1, 2011; and

(2) Section 171.152(c), Tax Code, as amended by this Act, and Section 171.153, Tax Code, as added by this Act, take effect June 1, 2012.