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A BILL TO BE ENTITLED
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AN ACT
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relating to requiring certain metal building, roof, and component |
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retailers to register with the comptroller; imposing a civil |
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penalty; authorizing a fee. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter B, Chapter 403, Government Code, is |
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amended by adding Section 403.022 to read as follows: |
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Sec. 403.022. METAL BUILDING, ROOF, AND COMPONENT RETAILER |
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REGISTRATION. (a) In this section, "metal building, roof, and |
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component retailer" means a person that sells, alters, or |
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fabricates metal buildings or roofs or other components used in the |
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construction of metal buildings for agricultural purposes. |
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(b) Not later than January 31 of each year, a metal |
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building, roof, and component retailer must register with the |
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comptroller using a form prescribed by the comptroller. The |
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comptroller shall require each retailer to provide: |
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(1) the name and address of each agent of the retailer |
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operating in this state; |
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(2) the location of all distribution offices or other |
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places of business in this state of the retailer; and |
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(3) any other necessary information the comptroller |
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requires. |
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(c) The comptroller may charge a fee to cover the cost of a |
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registration under this section. |
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(d) A registration expires on the first anniversary of the |
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date of issue. |
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(e) A person who fails to register as required by this |
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section is subject to a civil penalty in an amount not to exceed |
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$500. |
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SECTION 2. The comptroller of public accounts shall study |
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the compliance during calendar year 2016 of metal building, roof, |
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and component retailers who make taxable sales of those buildings, |
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roofs, and components with the requirements of Chapter 151, Tax |
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Code, including the requirements to obtain sales tax permits and |
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collect sales and use taxes under that chapter. As part of this |
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study, the comptroller shall conduct random audits of registered |
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metal building, roof, and component retailers who do not have a |
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sales tax permit. The comptroller shall report the findings of the |
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study to the 85th Legislature not later than January 31, 2017. If |
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the comptroller determines that registered metal building, roof, |
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and component retailers are not complying with Chapter 151, Tax |
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Code, the comptroller's report shall include recommendations to |
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improve compliance. |
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SECTION 3. This Act takes effect January 1, 2016. |