Bill Text: TX HB35 | 2011 | 82nd Legislature 1st Special | Introduced
Bill Title: Relating to an increase in the cigarette tax, to the use of revenue from the tax, and to the enforcement of the tax.
Sponsorship: Partisan Bill (Democrat 1)
Status: (Introduced - Dead) 2011-06-07 - Referred to Ways & Means [HB35 Detail]
Download: Texas-2011-HB35-Introduced.html
| 82S10054 ALL-D | ||
| By: Alvarado | H.B. No. 35 | |
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| relating to an increase in the cigarette tax, to the use of revenue | ||
| from the tax, and to the enforcement of the tax. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 154.021(b), Tax Code, is amended to read | ||
| as follows: | ||
| (b) The tax rates are: | ||
| (1) $123 [ |
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| three pounds or less per thousand; and | ||
| (2) the rate provided by Subdivision (1) plus $2.10 | ||
| per thousand on cigarettes weighing more than three pounds per | ||
| thousand. | ||
| SECTION 2. Section 154.053(a), Tax Code, is amended to read | ||
| as follows: | ||
| (a) The comptroller shall design and have printed or | ||
| manufactured cigarette tax stamps. If the comptroller determines | ||
| that it is necessary for the best enforcement of this chapter, the | ||
| comptroller shall [ |
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| denomination, technology, or other feature of the stamps. The | ||
| comptroller shall determine the quantity and the size, design, | ||
| color, [ |
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| so that they may be easily and securely attached to an individual | ||
| package of cigarettes. The comptroller may designate the method of | ||
| identification for the stamps and shall award the contract for the | ||
| printing or manufacturing to the person submitting the bid that | ||
| will give the best protection to the state in enforcing this | ||
| chapter. | ||
| SECTION 3. Section 154.054(a), Tax Code, is amended to read | ||
| as follows: | ||
| (a) The comptroller may redeem unused cigarette tax stamps | ||
| that were lawfully issued before a change in the stamps' design, | ||
| color, [ |
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| SECTION 4. Sections 154.058(a) and (d), Tax Code, are | ||
| amended to read as follows: | ||
| (a) On the effective date of a tax increase, each | ||
| distributor, wholesaler, and retailer who has 2,000 or more | ||
| cigarettes in packages stamped with stamps of an old design, color, | ||
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| inventory the packages and any unused stamps of an old design, | ||
| color, [ |
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| report of the inventory with the comptroller. | ||
| (d) This section does not affect the date payment is due for | ||
| stamps of an old design, color, [ |
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| other feature if payment has not been made for the stamps on or | ||
| before the effective date of the tax increase. | ||
| SECTION 5. Section 154.6035, Tax Code, is amended to read as | ||
| follows: | ||
| Sec. 154.6035. ALLOCATION OF CERTAIN REVENUE TO PROPERTY | ||
| TAX RELIEF AND GENERAL REVENUE FUNDS [ |
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| Section 154.603, all proceeds from the collection of taxes imposed | ||
| by this chapter attributable to the portion of the tax rate in | ||
| excess of $23 [ |
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| weight, shall be deposited to the credit of the property tax relief | ||
| fund under Section 403.109, Government Code. | ||
| (b) Notwithstanding Section 154.603, all proceeds from the | ||
| collection of taxes imposed by this chapter attributable to the | ||
| portion of the tax rate in excess of $20.50 per thousand on | ||
| cigarettes, but not exceeding $23 per thousand, regardless of | ||
| weight, shall be deposited to the credit of an account in the | ||
| general revenue fund. Money in the account may be appropriated only | ||
| to the Department of State Health Services for use by the | ||
| department's Office of Smoking and Health for programs and | ||
| initiatives to reduce the use of tobacco and tobacco products. | ||
| SECTION 6. This Act takes effect October 1, 2011. | ||
