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A BILL TO BE ENTITLED
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AN ACT
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relating to requiring metal building, roof, and component retailers |
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to register with the comptroller; imposing a civil penalty; |
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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. |
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(b) A metal building, roof, and component retailer must |
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register with the comptroller using a form prescribed by the |
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comptroller. The comptroller shall require each retailer to |
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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 of metal building, roof, and component retailers who |
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make taxable sales of those buildings, roofs, and components with |
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the requirements of Chapter 151, Tax Code, including the |
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requirements to obtain sales tax permits and collect sales and use |
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taxes under that chapter. As part of this study, the comptroller |
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shall conduct random audits of registered metal building, roof, and |
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component retailers who do not have a sales tax permit. The |
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comptroller shall report the findings of the study to the 85th |
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Legislature not later than January 31, 2017. If the comptroller |
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determines that registered metal building, roof, and component |
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retailers are not complying with Chapter 151, Tax Code, the |
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comptroller's report shall include recommendations to improve |
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compliance. |
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SECTION 3. This Act takes effect January 1, 2016. |