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A BILL TO BE ENTITLED
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AN ACT
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relating to the elimination of the discounts allowed for timely |
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filing and prepayment of sales and use taxes and the allocation of |
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certain revenue from those taxes for certain workforce training |
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programs. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 303.003, Labor Code, is amended by |
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amending Subsections (a) and (b) and adding Subsection (b-2) to |
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read as follows: |
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(a) To achieve the purposes of this chapter, the skills |
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development fund is created. The fund is composed of: |
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(1) money transferred into the fund under Section |
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204.123; [and] |
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(2) money deposited into the fund under Section |
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151.801(a-1), Tax Code; and |
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(3) any amounts appropriated by the legislature for |
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the purpose of this chapter from the general revenue fund. |
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(b) Except as provided by Subsection (b-2), the [The] skills |
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development fund may be used by public community and technical |
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colleges, community-based organizations, and the Texas Engineering |
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Extension Service as start-up or emergency funds for the following |
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job-training purposes: |
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(1) developing customized training programs for |
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businesses and trade unions; and |
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(2) sponsoring small and medium-sized business |
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networks and consortiums. |
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(b-2) Money deposited into the fund under Section |
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151.801(a-1), Tax Code, may be used only to fund training and |
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certification programs offered by public community and technical |
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colleges in partnership with public high schools and employers in |
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this state. To be eligible for money under this subsection, a |
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program must provide a high school student with training necessary |
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for the student to be eligible to obtain, at the time the student |
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completes the program, an occupational license or another |
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certification required to obtain skilled employment. |
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SECTION 2. Section 151.419(b), Tax Code, is amended to read |
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as follows: |
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(b) The application must be accompanied with: |
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(1) an agreement that is signed by the applicant or a |
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responsible officer of an applicant corporation, that is in a form |
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prescribed by the comptroller, and that provides that the applicant |
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agrees to: |
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(A) accrue and pay all taxes imposed by |
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Subchapter D [of this chapter] on the storage and use of all taxable |
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items sold to or leased or rented by the permit holder unless the |
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items are exempted from the taxes imposed by this chapter; and |
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(B) pay the imposed taxes monthly on or before |
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the 20th day of the month following the end of each calendar month; |
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[and
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[(C)
waive the discount permitted by Section
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151.423 of this code on the payment of all taxes under the direct
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payment permit only;] |
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(2) a description, in the amount of detail that the |
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comptroller requires, of the accounting method by which the |
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applicant proposes to differentiate between taxable and exempt |
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transactions; and |
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(3) records establishing that the applicant is a |
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responsible person who annually purchases taxable items that have a |
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value when purchased of $800,000 or more excluding the value of |
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taxable items for which resale certificates were or could have been |
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given. |
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SECTION 3. Section 151.428(c), Tax Code, is amended to read |
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as follows: |
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(c) The reporting, collection, refund, and penalty |
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provisions of this chapter and Subtitle B [of this title] apply to |
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the payments required by this section[, except that Sections
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151.423 and 151.424 of this code do not apply to this section]. |
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SECTION 4. Section 151.801, Tax Code, is amended by |
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amending Subsection (a) and adding Subsection (a-1) to read as |
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follows: |
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(a) Except for the amounts allocated under Subsections |
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(a-1), (b), and (c), all proceeds from the collection of the taxes |
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imposed by this chapter shall be deposited to the credit of the |
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general revenue fund. |
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(a-1) In each state fiscal year, the comptroller shall |
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determine the difference between the amount of proceeds derived |
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from the collection of the taxes imposed by this chapter and the |
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amount of proceeds that would be derived from the collection of |
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those taxes if Sections 151.423 and 151.424, as those sections |
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existed on September 1, 2012, were still in effect. The comptroller |
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shall deposit an amount equal to that difference to the credit of |
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the skills development fund created under Section 303.003, Labor |
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Code. |
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SECTION 5. Section 152.047(a), Tax Code, is amended to read |
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as follows: |
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(a) Except as inconsistent with this chapter and rules |
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adopted under this chapter, the seller of a motor vehicle shall |
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report and pay the tax imposed on a seller-financed sale to the |
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comptroller on the seller's receipts from seller-financed sales in |
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the same manner as the sales tax is reported and paid by a retailer |
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under Sections 151.401, 151.402, 151.405, 151.406, and 151.409[,
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151.423, 151.424, and 151.425]. |
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SECTION 6. Sections 151.423, 151.424, and 151.425, Tax |
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Code, are repealed. |
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SECTION 7. 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 8. This Act takes effect September 1, 2013. |