Bill Text: TX HB11 | 2011-2012 | 82nd Legislature | Enrolled

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Bill Title: Relating to reports filed with the comptroller regarding certain alcoholic beverage sales; providing a penalty.

Sponsorship: Slight Partisan Bill (Republican 91-36)

Status: (Passed) 2011-05-28 - Effective on 9/1/11 [HB11 Detail]

Download: Texas-2011-HB11-Enrolled.html

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H.B. No. 11

AN ACT
relating to reports filed with the comptroller regarding certain
alcoholic beverage sales; providing a penalty.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 111.006, Tax Code, is amended by adding
Subsections (h) and (i) to read as follows:
(h) The comptroller shall disclose information to a person
regarding net sales by quantity, brand, and size that is submitted
in a report required under Section 151.462 if:
(1) the person requesting the information holds a
permit or license under Chapter 19, 20, 21, 37, 64, 65, or 66,
Alcoholic Beverage Code; and
(2) the request relates only to information regarding
the sale of a product distributed by the person making the request.
(i) A disclosure made under Subsection (h) is not considered
a disclosure of competitively sensitive, proprietary, or
confidential information.
SECTION 2. Chapter 151, Tax Code, is amended by adding
Subchapter I-1, and a heading is added to that subchapter to read as
follows:
SUBCHAPTER I-1. REPORTS BY PERSONS INVOLVED IN THE MANUFACTURE AND
DISTRIBUTION OF ALCOHOLIC BEVERAGES
SECTION 3. Subchapter I-1, Chapter 151, Tax Code, as added
by this Act, is amended by adding Sections 151.462, 151.463,
151.464, 151.465, 151.466, 151.467, 151.468, 151.469, 151.470, and
151.471, and Section 151.433, Tax Code, is transferred to
Subchapter I-1, Chapter 151, Tax Code, redesignated as Section
151.461, Tax Code, and amended to read as follows:
Sec. 151.461 [151.433]. DEFINITIONS. [REPORTS BY
WHOLESALERS AND DISTRIBUTORS OF BEER, WINE, AND MALT LIQUOR. (a)]
In this subchapter [section]:
(1) "Brewer" means a person required to hold a brewer's
permit under Chapter 12, Alcoholic Beverage Code.
(2) "Distributor" means a person required to hold:
(A) a general distributor's license under
Chapter 64, Alcoholic Beverage Code;
(B) a local distributor's license under Chapter
65, Alcoholic Beverage Code; or
(C) a branch distributor's license under Chapter
66, Alcoholic Beverage Code.
(3) "Manufacturer" means a person required to hold a
manufacturer's license under Chapter 62, Alcoholic Beverage Code.
(4) "Package store local distributor" means a person
required to hold:
(A) a package store permit under Chapter 22,
Alcoholic Beverage Code; and
(B) a local distributor's permit under Chapter
23, [a general, local, or branch distributor's license under the]
Alcoholic Beverage Code.
(5) [(2)] "Retailer" means a person required to hold
[the following]:
(A) a wine and beer retailer's permit under
Chapter 25, Alcoholic Beverage Code;
(B) a wine and beer retailer's off-premise permit
under Chapter 26, Alcoholic Beverage Code;
(C) a temporary wine and beer retailer's permit
or special three-day wine and beer permit under Chapter 27,
Alcoholic Beverage Code;
(D) a mixed beverage permit under Chapter 28,
Alcoholic Beverage Code;
(E) a daily temporary mixed beverage permit under
Chapter 30, Alcoholic Beverage Code;
(F) a private club registration permit under
Chapter 32, Alcoholic Beverage Code;
(G) a certificate issued to a fraternal or
veterans organization under Section 32.11, Alcoholic Beverage
Code;
(H) a daily temporary private club permit under
Subchapter B, Chapter 33, Alcoholic Beverage Code;
(I) a temporary charitable auction permit under
Chapter 53, Alcoholic Beverage Code;
(J) a retail dealer's on-premise license under
Chapter 69, Alcoholic Beverage Code;
(K) a temporary license under Chapter 72,
Alcoholic Beverage Code; or
(L) [(D)] a retail dealer's off-premise license
under Chapter 71, Alcoholic Beverage Code, except for a dealer who
also holds a package store permit under Chapter 22, Alcoholic
Beverage Code.
(6) [(3)] "Wholesaler" means a person required to hold
[the following under the Alcoholic Beverage Code]:
(A) a winery permit under Chapter 16, Alcoholic
Beverage Code;
(B) a wholesaler's permit under Chapter 19,
Alcoholic Beverage Code;
(C) [(B)] a general Class B wholesaler's permit
under Chapter 20, Alcoholic Beverage Code; or
(D) [(C)] a local Class B wholesaler's permit
under Chapter 21, Alcoholic Beverage Code.
Sec. 151.462. REPORTS BY BREWERS, MANUFACTURERS,
WHOLESALERS, AND DISTRIBUTORS. (a) [(b)] The comptroller shall
[may, when considered necessary by the comptroller for the
administration of a tax under this chapter,] require each brewer,
manufacturer, wholesaler, [or] distributor, or package store local
distributor [of beer, wine, or malt liquor] to file with the
comptroller a report each month of alcoholic beverage sales to
retailers in this state.
(b) Each brewer, manufacturer, [(c) The] wholesaler, [or]
distributor, or package store local distributor shall file a
separate [the] report for each permit or license held on or before
the 25th day of each month. The report must contain the following
information for the preceding calendar month's sales in relation to
each retailer:
(1) the brewer's, manufacturer's, wholesaler's,
distributor's, or package store local distributor's name, address,
taxpayer number and outlet number assigned by the comptroller, and
alphanumeric permit or license number issued by the Texas Alcoholic
Beverage Commission;
(2) the retailer's:
(A) name and address, including street name and
number, city, and zip code;
(B) taxpayer number assigned by the comptroller;
and
(C) alphanumeric permit or license number issued
by the Texas Alcoholic Beverage Commission for each separate retail
location or outlet to which the brewer, manufacturer, wholesaler,
distributor, or package store local distributor sold the alcoholic
beverages that are listed on the report [the name of the retailer
and the address of the retailer's outlet location to which the
wholesaler or distributor delivered beer, wine, or malt liquor,
including the city and zip code;
[(2) the taxpayer number assigned by the comptroller
to the retailer, if the wholesaler or distributor is in possession
of the number;
[(3) the permit or license number assigned to the
retailer by the Texas Alcoholic Beverage Commission]; and
(3) [(4)] the monthly net sales made by the brewer,
manufacturer, wholesaler, distributor, or package store local
distributor to the retailer for each [by] outlet or location
covered by a separate retail permit or license issued by the Texas
Alcoholic Beverage Commission, including separate line items for:
(A) the number of units of alcoholic beverages;
(B) the individual container size and pack of
each unit;
(C) the brand name;
(D) the type of beverage, such as distilled
spirits, wine, or malt beverage;
(E) the universal product code of the alcoholic
beverage; and
(F) the net selling price of the alcoholic
beverage [by the wholesaler or distributor, including the quantity
and units of beer, wine, and malt liquor sold to the retailer].
(c) [(d)] Except as provided by this subsection, the
brewer, manufacturer, wholesaler, [or] distributor, or package
store local distributor shall file the report with the comptroller
electronically. The comptroller may establish procedures to
temporarily postpone the electronic reporting requirement [for
allowing an alternative method of filing] for a brewer,
manufacturer, wholesaler, [or] distributor, or package store local
distributor who demonstrates to the comptroller an inability to
comply because undue hardship would result if it were required to
file the return electronically [with the electronic reporting
requirement]. If the comptroller determines that another
technological method of filing the report is more efficient than
electronic filing, the comptroller may establish procedures
requiring its use by brewers, manufacturers, wholesalers, [and]
distributors, and package store local distributors.
Sec. 151.463. RULES. The comptroller may adopt rules to
implement this subchapter.
Sec. 151.464. CONFIDENTIALITY. [(e)] Except as provided by
Section 111.006, information contained in a report required to be
filed by this subchapter [section] is confidential and not subject
to disclosure under Chapter 552, Government Code.
Sec. 151.465. APPLICABILITY TO CERTAIN BREWERS. This
subchapter applies only to a brewer whose annual production of malt
liquor in this state, together with the annual production of beer at
the same premises by the holder of a manufacturer's license under
Section 62.12, Alcoholic Beverage Code, does not exceed 75,000
barrels.
Sec. 151.466. APPLICABILITY TO CERTAIN MANUFACTURERS. This
subchapter applies only to a manufacturer whose annual production
of beer in this state does not exceed 75,000 barrels.
Sec. 151.467. SUSPENSION OR CANCELLATION OF PERMIT. [(f)]
If a person fails to file a report required by this subchapter
[section] or fails to file a complete report, the comptroller may
suspend or cancel one or more permits issued to the person under
Section 151.203.
Sec. 151.468. CIVIL PENALTY; CRIMINAL PENALTY. (a) If a
person fails to file a report required by this subchapter or fails
to file a complete report, the comptroller [and] may impose a civil
or criminal penalty, or both, under Section 151.7031 or 151.709.
(b) In addition to the penalties imposed under Subsection
(a), a brewer, manufacturer, wholesaler, distributor, or package
store local distributor shall pay the state a civil penalty of not
less than $25 or more than $2,000 for each day a violation continues
if the brewer, manufacturer, wholesaler, distributor, or package
store local distributor:
(1) violates this subchapter; or
(2) violates a rule adopted to administer or enforce
this subchapter.
Sec. 151.469. ACTION BY TEXAS ALCOHOLIC BEVERAGE
COMMISSION. [(g)] If a person fails to file a report required by
this subchapter [section] or fails to file a complete report, the
comptroller may notify the Texas Alcoholic Beverage Commission of
the failure and the commission may take administrative action
against the person for the failure under the Alcoholic Beverage
Code.
Sec. 151.470. AUDIT; INSPECTION. The comptroller may
audit, inspect, or otherwise verify a brewer's, manufacturer's,
wholesaler's, distributor's, or package store local distributor's
compliance with this subchapter.
Sec. 151.471. ACTION BY ATTORNEY GENERAL; VENUE; ATTORNEY'S
FEES. (a) The comptroller may bring an action to enforce this
subchapter and obtain any civil remedy authorized by this
subchapter or any other law for the violation of this subchapter.
The attorney general shall prosecute the action on the
comptroller's behalf.
(b) Venue for and jurisdiction of an action under this
section is exclusively conferred on the district courts in Travis
County.
(c) If the comptroller prevails in an action under this
section, the comptroller and attorney general are entitled to
recover court costs and reasonable attorney's fees incurred in
bringing the action.
SECTION 4. Subchapter I-1, Chapter 151, Tax Code, as added
by this Act, applies only to a report due on or after the effective
date of this Act. A report due before the effective date of this Act
is governed by the law as it existed on the date the report was due,
and the former law is continued in effect for that purpose.
SECTION 5. This Act takes effect September 1, 2011.
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 11 was passed by the House on April 8,
2011, by the following vote: Yeas 132, Nays 0, 2 present, not
voting.
______________________________
Chief Clerk of the House
I certify that H.B. No. 11 was passed by the Senate on May 12,
2011, by the following vote: Yeas 31, Nays 0.
______________________________
Secretary of the Senate
APPROVED: _____________________
Date
_____________________
Governor