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A BILL TO BE ENTITLED
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AN ACT
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relating to the collection and reporting of municipal and other |
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local governmental entity sales and use taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter D, Chapter 321, Tax Code, is amended |
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by adding Section 321.3015 to read as follows: |
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Sec. 321.3015. TAX DELINQUENCY. (a) For purposes of this |
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chapter, a tax is delinquent if: |
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(1) a person fails to correctly collect and remit to |
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the comptroller all or part of a tax due under this chapter to a |
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municipality or other local governmental entity in which the sale |
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was consummated as determined under Section 321.203; or |
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(2) a person who has collected all or part of a tax due |
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under this chapter reports to the comptroller in error that all or |
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part of that tax relates to a sale that occurred in a municipality |
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or other local governmental entity that is not the municipality or |
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entity in which the sale was consummated as determined under |
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Section 321.203. |
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(b) The comptroller shall administer a tax governed by this |
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chapter in accordance with this section. |
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(c) The filing of a report described by Subsection (a)(2) |
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does not satisfy reporting requirements prescribed by law. |
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SECTION 2. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2013. |