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A BILL TO BE ENTITLED
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AN ACT
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relating to the retention of state sales tax revenue collected by |
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certain retailers for a limited period. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter I, Chapter 151, Tax Code, is amended |
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by adding Section 151.433 to read as follows: |
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Sec. 151.433. AUTHORIZATION FOR CERTAIN RETAILERS TO RETAIN |
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STATE SALES TAX COLLECTIONS FOR A LIMITED PERIOD. (a) In this |
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section, "qualifying retailer" means a retailer that: |
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(1) collects and remits to the comptroller sales taxes |
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imposed on the sale of: |
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(A) a ticket granting admission to a film; and |
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(B) concessions sold on-site at the retailer's |
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place of business; and |
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(2) was at any time in 2020 required to cease |
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operations as a result of an order, proclamation, or other |
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instrument issued by the governor, another official of this state, |
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or the governing body or an official of a political subdivision of |
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this state in response to a disaster. |
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(b) Notwithstanding any other law, a qualifying retailer is |
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not required to remit to the comptroller and may retain the taxes |
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imposed under this chapter and collected by the qualifying retailer |
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on sales made during the period beginning September 1, 2021, and |
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ending August 31, 2023. |
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(c) A qualifying retailer must file with the comptroller a |
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tax report required by this chapter that shows the amount of taxes |
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imposed by this chapter and collected and retained as authorized by |
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this section. |
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(d) A qualifying retailer shall continue to remit to the |
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comptroller sales taxes imposed by a political subdivision of this |
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state and collected on sales with respect to which the qualifying |
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retailer retains collected taxes as authorized by this section. |
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(e) At any time during the period described by Subsection |
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(b), the comptroller may require the qualifying retailer to |
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demonstrate, in a manner prescribed by the comptroller, that the |
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qualifying retailer is in compliance with the requirements of this |
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section. |
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(f) The comptroller, after written notice and a hearing, may |
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revoke a qualifying retailer's authority to retain collected taxes |
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as authorized by this section if the qualifying retailer fails to |
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comply with this chapter or a rule adopted under this chapter. The |
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comptroller shall give notice to the qualifying retailer of the |
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time and place of the hearing on the revocation not later than the |
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20th day before the date of the hearing. The notice must state the |
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reason the comptroller is seeking to revoke the qualifying |
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retailer's authority to retain collected taxes under this section. |
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At the hearing, the qualifying retailer must show cause why the |
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qualifying retailer's authority to retain the collected taxes |
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should not be revoked. |
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(g) This section expires January 1, 2024. |
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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 September 1, 2021. |