Bill Text: TX HB3039 | 2015-2016 | 84th Legislature | Comm Sub
Bill Title: Relating to requiring certain metal building, roof, and component retailers to register with the comptroller; imposing a civil penalty; authorizing a fee.
Sponsorship: Partisan Bill (Republican 1)
Status: (Introduced - Dead) 2015-05-12 - Postponed [HB3039 Detail]
Download: Texas-2015-HB3039-Comm_Sub.html
| 84R22524 GRM-F | |||
| By: Darby | H.B. No. 3039 | ||
| Substitute the following for H.B. No. 3039: | |||
| By: Smith | C.S.H.B. No. 3039 | ||
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| relating to requiring certain metal building, roof, and component | ||
| retailers to register with the comptroller; imposing a civil | ||
| penalty; authorizing a fee. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subchapter B, Chapter 403, Government Code, is | ||
| amended by adding Section 403.022 to read as follows: | ||
| Sec. 403.022. METAL BUILDING, ROOF, AND COMPONENT RETAILER | ||
| REGISTRATION. (a) In this section, "metal building, roof, and | ||
| component retailer" means a person that sells, alters, or | ||
| fabricates metal buildings or roofs or other components used in the | ||
| construction of metal buildings for agricultural purposes. | ||
| (b) Not later than January 31 of each year, a metal | ||
| building, roof, and component retailer must register with the | ||
| comptroller using a form prescribed by the comptroller. The | ||
| comptroller shall require each retailer to provide: | ||
| (1) the name and address of each agent of the retailer | ||
| operating in this state; | ||
| (2) the location of all distribution offices or other | ||
| places of business in this state of the retailer; and | ||
| (3) any other necessary information the comptroller | ||
| requires. | ||
| (c) The comptroller may charge a fee to cover the cost of a | ||
| registration under this section. | ||
| (d) A registration expires on the first anniversary of the | ||
| date of issue. | ||
| (e) A person who fails to register as required by this | ||
| section is subject to a civil penalty in an amount not to exceed | ||
| $500. | ||
| SECTION 2. The comptroller of public accounts shall study | ||
| the compliance during calendar year 2016 of metal building, roof, | ||
| and component retailers who make taxable sales of those buildings, | ||
| roofs, and components with the requirements of Chapter 151, Tax | ||
| Code, including the requirements to obtain sales tax permits and | ||
| collect sales and use taxes under that chapter. As part of this | ||
| study, the comptroller shall conduct random audits of registered | ||
| metal building, roof, and component retailers who do not have a | ||
| sales tax permit. The comptroller shall report the findings of the | ||
| study to the 85th Legislature not later than January 31, 2017. If | ||
| the comptroller determines that registered metal building, roof, | ||
| and component retailers are not complying with Chapter 151, Tax | ||
| Code, the comptroller's report shall include recommendations to | ||
| improve compliance. | ||
| SECTION 3. This Act takes effect January 1, 2016. | ||
