Bill Text: TX SB1811 | 2011-2012 | 82nd Legislature | Comm Sub

NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to certain state fiscal matters; providing penalties.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Engrossed - Dead) 2011-05-30 - Point of order sustained [SB1811 Detail]

Download: Texas-2011-SB1811-Comm_Sub.html
 
 
  By: Duncan  S.B. No. 1811
         (In the Senate - Filed March 11, 2011; March 24, 2011, read
  first time and referred to Committee on Finance; April 26, 2011,
  reported adversely, with favorable Committee Substitute by the
  following vote:  Yeas 13, Nays 2; April 26, 2011, sent to printer.)
 
  COMMITTEE SUBSTITUTE FOR S.B. No. 1811 By:  Duncan
 
 
A BILL TO BE ENTITLED
 
AN ACT
 
  relating to state fiscal matters; providing penalties.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
  ARTICLE 1.  FOUNDATION SCHOOL PROGRAM PAYMENTS
         SECTION 1.01.  Subsections (c), (d), and (f), Section
  42.259, Education Code, are amended to read as follows:
         (c)  Payments from the foundation school fund to each
  category 2 school district shall be made as follows:
               (1)  22 percent of the yearly entitlement of the
  district shall be paid in an installment to be made on or before the
  25th day of September of a fiscal year;
               (2)  18 percent of the yearly entitlement of the
  district shall be paid in an installment to be made on or before the
  25th day of October;
               (3)  9.5 percent of the yearly entitlement of the
  district shall be paid in an installment to be made on or before the
  25th day of November;
               (4)  7.5 percent of the yearly entitlement of the
  district shall be paid in an installment to be made on or before the
  25th day of April;
               (5)  five percent of the yearly entitlement of the
  district shall be paid in an installment to be made on or before the
  25th day of May;
               (6)  10 percent of the yearly entitlement of the
  district shall be paid in an installment to be made on or before the
  25th day of June;
               (7)  13 percent of the yearly entitlement of the
  district shall be paid in an installment to be made on or before the
  25th day of July; and
               (8)  15 percent of the yearly entitlement of the
  district shall be paid in an installment to be made after the 5th
  day of September and not later than the 10th day of September of the
  calendar year following the calendar year of the payment made under
  Subdivision (1) [on or before the 25th day of August].
         (d)  Payments from the foundation school fund to each
  category 3 school district shall be made as follows:
               (1)  45 percent of the yearly entitlement of the
  district shall be paid in an installment to be made on or before the
  25th day of September of a fiscal year;
               (2)  35 percent of the yearly entitlement of the
  district shall be paid in an installment to be made on or before the
  25th day of October; and
               (3)  20 percent of the yearly entitlement of the
  district shall be paid in an installment to be made after the 5th
  day of September and not later than the 10th day of September of the
  calendar year following the calendar year of the payment made under
  Subdivision (1) [on or before the 25th day of August].
         (f)  Except as provided by Subsection (c)(8) or (d)(3), any
  [Any] previously unpaid additional funds from prior fiscal years
  owed to a district shall be paid to the district together with the
  September payment of the current fiscal year entitlement.
         SECTION 1.02.  Subsection (c), Section 466.355, Government
  Code, is repealed.
         SECTION 1.03.  The changes made by this article to Section
  42.259, Education Code, apply only to a payment from the foundation
  school fund that is made on or after the effective date of this Act.
  A payment to a school district from the foundation school fund that
  is made before that date is governed by Section 42.259, Education
  Code, as it existed before amendment by this article, and the former
  law is continued in effect for that purpose.
  ARTICLE 2.  SALE OF CERTAIN STATE PROPERTY
         SECTION 2.01.  (a)  Not later than August 31, 2013, the
  General Land Office shall offer for sale on behalf of each holder of
  real property the tracts of real property described by Section 2.02
  of this article.
         (b)  Except as otherwise provided by this article, the sale
  shall be conducted as provided by Section 31.158, Natural Resources
  Code.
         SECTION 2.02.  Section 2.01 of this article applies to
  property described as follows:
               (1)  GLO State Real Property ID OA-1900, described as:  
  All of Outlot 55, Division E, and all of Outlot 56, save and except
  the northwest 171 by 171 feet of Outlot 56, Division E, plus the
  vacated portion of East 16th Street, City of Austin, Travis County;
               (2)  GLO State Real Property ID OA-2402, described as:  
  46.19 acres out of the George W. Spear League, Austin, Travis
  County, as described in Volume 776, Page 225, of the Travis County
  Deed Records;
               (3)  GLO State Real Property ID OA-1905, described as:  
  The northeast 1/4, the north 1/2 of the southeast 1/4 and the east 5
  feet of the northwest 1/4 and east 5 feet of the north 1/2 of the
  southwest 1/4, all in Outlot 42, Division E, City of Austin, Travis
  County;
               (4)  GLO State Real Property ID OA-2177, described as:  
  Lot 25-A, Capitol Business park, 1-A, a subdivision of Travis
  County according to the plat recorded in Volume 81, page 110, plat
  records, Austin, Travis County;
               (5)  Parcel B, approximately 895.99 acres, of GLO State
  Real Property ID OA-702, described as:  895.99 acres out of the
  Stephen Manning Survey, A-31, Walker County;
               (6)  GLO State Real Property ID OA-1913, described as:
  A 2.32 acre tract of land being the easterly 79 feet, more or less,
  of the southern half of Block 54, Division E, excluding a 20 foot
  alley, as shown on a map of the Original City of Austin, in the
  General Land Office for the State of Texas in the City of Austin,
  Travis County;
               (7)  Parcel B, approximately 13 acres, of GLO State
  Real Property ID OA-702, described as:  A 13 acre tract of land,
  more or less, being that part of the McKinney Falls State
  Park/Headquarters lying west of East Stassney Lane, out of the
  Santiago Del Valle Grant, Austin, Travis County;
               (8)  Parcel B, approximately 20 acres, of GLO State
  Real Property ID OA-736, described as:  Approximately 20 acres out
  of a 78.182 acre tract being all of Blocks 20 and 21 of the Lon C.
  Hill subdivision of shares 6, 7, 8, and 9 of the Concepcion de
  Carricitos Grant, Cameron County;
               (9)  GLO State Real Property ID OA-2144, described as:  
  0.344 acres of land consisting of Lot 8, Block 2, Twin Circle
  Estates Addition, City of Wortham, Freestone County;
               (10)  Parcel A, approximately 33 acres, of GLO State
  Real Property ID OA-752, described as:  33 acres being out of the
  south half of Section 51, Blind Asylum Land Survey, Abilene, Taylor
  County; and
               (11)  GLO State Real Property ID OA-2139, described as:
  Lot 11, Plantation Acres, Marlin, Falls County.
         SECTION 2.03.  The proceeds from the sales authorized by
  Section 2.01 of this article shall be deposited in the state
  treasury to the credit of the general revenue fund.
  ARTICLE 3.  CUSTOMS BROKERS
         SECTION 3.01.  Subsections (a-1), (f), and (f-1), Section
  151.157, Tax Code, are amended to read as follows:
         (a-1)  The comptroller shall maintain a password-protected
  website that a customs broker, or an authorized employee of a
  customs broker, licensed under this section must use to prepare
  documentation to show the exemption of tangible personal property
  under Section 151.307(b)(2). The comptroller shall require a
  customs broker or authorized employee to use the website to
  actually produce the documentation after providing all necessary
  information. The comptroller shall use the information provided by
  a customs broker or authorized employee under this subsection as
  necessary to enforce this section and Section 151.307. [The
  comptroller shall provide an alternate method to prepare
  documentation to show the exemption of tangible personal property
  under Section 151.307(b)(2) in those instances when the
  password-protected website is unavailable due to technical or
  communication problems.]
         (f)  The comptroller may suspend or revoke a license issued
  under this section if the customs broker does not comply with
  Section 151.1575(c) or issues documentation that is false [to
  obtain a refund of taxes paid on tangible personal property not
  exported or to assist another person in obtaining such a refund].  
  The comptroller may determine the length of suspension or
  revocation necessary for the enforcement of this chapter and the
  comptroller's rules. A proceeding to suspend or revoke a license
  under this subsection is a contested case under Chapter 2001,
  Government Code. Judicial review is by trial de novo. The district
  courts of Travis County have exclusive original jurisdiction of a
  suit under this section.
         (f-1)  In addition to any other penalty provided by law, the
  comptroller may require a customs broker to pay to the comptroller
  the amount of any tax refunded and the amount of any penalty imposed
  under Section 151.1575(c) if the customs broker did not comply with
  this section or the rules adopted by the comptroller under this
  section [in relation to the refunded tax].
         SECTION 3.02.  Subsections (b) and (c), Section 151.1575,
  Tax Code, are amended to read as follows:
         (b)  A customs broker licensed by the comptroller or an
  authorized employee of the customs broker may issue and deliver
  documentation under Subsection (a) at any time after the tangible
  personal property is purchased and the broker or employee completes
  the process required by Subsection (a).  The documentation must
  include:
               (1)  the name and address of the customs broker;
               (2)  the license number of the customs broker;
               (3)  the name and address of the purchaser;
               (4)  the name and address of the place at which the
  property was purchased;
               (5)  the date and time of the sale;
               (6)  a description and the quantity of the property;
               (7)  the sales price of the property;
               (8)  the foreign country destination of the property,
  which may not be the place of export;
               (9)  the date and time:
                     (A)  at which the customs broker or authorized
  employee watched the property cross the border of the United
  States;
                     (B)  at which the customs broker or authorized
  employee watched the property being placed on a common carrier for
  delivery outside the territorial limits of the United States; or
                     (C)  the property is expected to arrive in the
  foreign country destination, as stated by the purchaser;
               (10)  a declaration signed by the customs broker or an
  authorized employee of the customs broker stating that:
                     (A)  the customs broker is a licensed Texas
  customs broker; and
                     (B)  the customs broker or authorized employee
  inspected the property and the original receipt for the property;
  and
               (11)  an export certification stamp issued by the
  comptroller.
         (c)  The comptroller may require a customs broker to pay the
  comptroller the amount of any tax refunded if the customs broker
  does not comply with this section, Section 151.157, or the rules
  adopted by the comptroller under this section or Section 151.157.
  In addition to the amount of the refunded tax, the comptroller may
  require the customs broker to pay a penalty of [in an amount equal
  to the amount of the refunded tax, but] not less than $500 nor more
  than $5,000.  The comptroller and the state may deduct any penalties
  to be paid by a customs broker from the broker's posted bond.
         SECTION 3.03.  Subsection (g), Section 151.158, Tax Code, is
  amended to read as follows:
         (g)  The comptroller shall charge $2.10 [$1.60] for each
  stamp. The comptroller shall use $1.60 of the money from the sale
  of the stamps only for costs related to producing the stamps,
  including costs of materials, labor, and overhead.  The comptroller
  shall use the remaining 50 cents only for enforcement of the laws
  relating to customs brokers under this title.  Any unspent money
  shall be deposited to the credit of the general revenue fund.  
  Customs brokers who return unused stamps to the comptroller's
  office on a quarterly basis shall get credit towards the purchase of
  new stamps.
         SECTION 3.04.  The change in law made by this article applies
  only to documentation issued on or after the effective date of this
  article. Documentation issued before the effective date of this
  article is governed by the law in effect on the date the
  documentation was issued, and that law is continued in effect for
  that purpose.
  ARTICLE 4.  STATE SALES AND FRANCHISE TAX REFUNDS FOR CERTAIN AD
  VALOREM TAXPAYERS
         SECTION 4.01.  Subchapter F, Chapter 111, Tax Code, is
  repealed.
         SECTION 4.02.  The repeal of Subchapter F, Chapter 111, Tax
  Code, by this article does not affect an eligible person's right to
  claim a refund of state sales and use and state franchise taxes that
  was established under Section 111.301, Tax Code, in relation to
  taxes paid before the effective date of this article in a calendar
  year for which the person paid ad valorem taxes to a school district
  as provided by Section 111.301, Tax Code, before the effective date
  of this article.  An eligible person's right to claim a refund of
  state sales and use and state franchise taxes that was established
  under Section 111.301, Tax Code, in relation to taxes paid before
  the effective date of this article in a calendar year for which the
  person paid ad valorem taxes to a school district as provided by
  Section 111.301, Tax Code, before the effective date of this
  article is governed by the law in effect on the date the right to
  claim the refund was established, and the former law is continued in
  effect for that purpose.
  ARTICLE 5.  APPLICABILITY OF HOTEL TAX TO PERMANENT RESIDENTS
         SECTION 5.01.  Section 156.001, Tax Code, is amended to read
  as follows:
         Sec. 156.001.  DEFINITION. In this chapter, "hotel" means a
  building in which members of the public obtain sleeping
  accommodations for consideration. The term includes a hotel,
  motel, tourist home, tourist house, tourist court, lodging house,
  inn, rooming house, or bed and breakfast. The term does not
  include:
               (1)  a hospital, sanitarium, or nursing home; [or]
               (2)  a dormitory or other housing facility owned or
  leased and operated by an institution of higher education or a
  private or independent institution of higher education as those
  terms are defined by Section 61.003, Education Code, used by the
  institution for the purpose of providing sleeping accommodations
  for persons engaged in an educational program or activity at the
  institution; or
               (3)  that part of an apartment or condominium building
  that consists of a dwelling that is leased to a tenant, as the terms
  "tenant" and "dwelling" are defined by Section 92.001, Property
  Code.
         SECTION 5.02.  Subsection (c), Section 351.002, Tax Code, is
  amended to read as follows:
         (c)  The tax does not apply to a person who has the right to
  use or possess a room in a hotel for at least 30 consecutive days, so
  long as there is no interruption of payment for that period [is a
  permanent resident under Section 156.101 of this code].
         SECTION 5.03.  Subdivision (1), Section 352.001, Tax Code,
  is amended to read as follows:
               (1)  "Hotel" has the meaning assigned by Section
  156.001 [156.001(1)].
         SECTION 5.04.  Subsection (c), Section 352.002, Tax Code, is
  amended to read as follows:
         (c)  The tax does not apply to a person who has the right to
  use or possess a room in a hotel for at least 30 consecutive days, so
  long as there is no interruption of payment for that period [is a
  permanent resident under Section 156.101 of this code].
         SECTION 5.05.  Section 156.101, Tax Code, is repealed.
         SECTION 5.06.  This article takes effect July 1, 2011, if
  this Act receives a vote of two-thirds of all the members elected to
  each house, as provided by Section 39, Article III, Texas
  Constitution. If this Act does not receive the vote necessary for
  effect on that date, this article takes effect October 1, 2011.
  ARTICLE 6.  UNCLAIMED PROPERTY
         SECTION 6.01.  Subsection (a), Section 72.101, Property
  Code, is amended to read as follows:
         (a)  Except as provided by this section and Sections 72.1015,
  72.1016, 72.1017, and 72.102, personal property is presumed
  abandoned if, for longer than three years:
               (1)  the existence and location of the owner of the
  property is unknown to the holder of the property; and
               (2)  according to the knowledge and records of the
  holder of the property, a claim to the property has not been
  asserted or an act of ownership of the property has not been
  exercised.
         SECTION 6.02.  Subchapter B, Chapter 72, Property Code, is
  amended by adding Section 72.1017 to read as follows:
         Sec. 72.1017.  UTILITY DEPOSITS. (a)  In this section:
               (1)  "Utility" has the meaning assigned by Section
  183.001, Utilities Code.
               (2)  "Utility deposit" is a refundable money deposit a
  utility requires a user of the utility service to pay as a condition
  of initiating the service.
         (b)  Notwithstanding Section 73.102, a utility deposit is
  presumed abandoned on the latest of:
               (1)  the first anniversary of the date a refund check
  for the utility deposit was payable to the owner of the deposit;
               (2)  the first anniversary of the date the utility last
  received documented communication from the owner of the utility
  deposit; or
               (3)  the first anniversary of the date the utility
  issued a refund check for the deposit payable to the owner of the
  deposit if, according to the knowledge and records of the utility or
  payor of the check, during that period, a claim to the check has not
  been asserted or an act of ownership by the payee has not been
  exercised.
         SECTION 6.03.  Subsection (c), Section 72.102, Property
  Code, is amended to read as follows:
         (c)  A money order to which Subsection (a) applies is
  presumed to be abandoned on the latest of:
               (1)  the third [seventh] anniversary of the date on
  which the money order was issued;
               (2)  the third [seventh] anniversary of the date on
  which the issuer of the money order last received from the owner of
  the money order communication concerning the money order; or
               (3)  the third [seventh] anniversary of the date of the
  last writing, on file with the issuer, that indicates the owner's
  interest in the money order.
         SECTION 6.04.  Section 72.103, Property Code, is amended to
  read as follows:
         Sec. 72.103.  PRESERVATION OF PROPERTY. Notwithstanding any
  other provision of this title except a provision of this section or
  Section 72.1016 relating to a money order or a stored value card, a
  holder of abandoned property shall preserve the property and may
  not at any time, by any procedure, including a deduction for
  service, maintenance, or other charge, transfer or convert to the
  profits or assets of the holder or otherwise reduce the value of the
  property.  For purposes of this section, value is determined as of
  the date of the last transaction or contact concerning the
  property, except that in the case of a money order, value is
  determined as of the date the property is presumed abandoned under
  Section 72.102(c).  If a holder imposes service, maintenance, or
  other charges on a money order prior to the time of presumed
  abandonment, such charges may not exceed the amount of $1 [50 cents]
  per month for each month the money order remains uncashed prior to
  the month in which the money order is presumed abandoned.
         SECTION 6.05.  Section 73.101, Property Code, is amended by
  amending Subsection (a) and adding Subsection (c) to read as
  follows:
         (a)  An account or safe deposit box is presumed abandoned if:
               (1)  except as provided by Subsection (c), the account
  or safe deposit box has been inactive for at least five years as
  determined under Subsection (b);
               (2)  the location of the depositor of the account or
  owner of the safe deposit box is unknown to the depository; and
               (3)  the amount of the account or the contents of the
  box have not been delivered to the comptroller in accordance with
  Chapter 74.
         (c)  If the account is a checking or savings account or is a
  matured certificate of deposit, the account is presumed abandoned
  if the account has been inactive for at least three years as
  determined under Subsection (b)(1).
         SECTION 6.06.  Subsection (a), Section 74.101, Property
  Code, is amended to read as follows:
         (a)  Each holder who on June 1 [30] holds property that is
  presumed abandoned under Chapter 72, 73, or 75 of this code or under
  Chapter 154, Finance Code, shall file a report of that property on
  or before the following July [November] 1. The comptroller may
  require the report to be in a particular format, including a format
  that can be read by a computer.
         SECTION 6.07.  Subsection (a), Section 74.1011, Property
  Code, is amended to read as follows:
         (a)  Except as provided by Subsection (b), a holder who on
  June 1 [30] holds property valued at more than $250 that is presumed
  abandoned under Chapter 72, 73, or 75 of this code or Chapter 154,
  Finance Code, shall, on or before the preceding May [following
  August] 1, mail to the last known address of the known owner written
  notice stating that:
               (1)  the holder is holding the property; and
               (2)  the holder may be required to deliver the property
  to the comptroller on or before July [November] 1 if the property is
  not claimed.
         SECTION 6.08.  Subsections (a) and (c), Section 74.301,
  Property Code, are amended to read as follows:
         (a)  Except as provided by Subsection (c), each holder who on
  June 1 [30] holds property that is presumed abandoned under Chapter
  72, 73, or 75 shall deliver the property to the comptroller on or
  before the following July [November] 1 accompanied by the report
  required to be filed under Section 74.101.
         (c)  If the property subject to delivery under Subsection (a)
  is the contents of a safe deposit box, the comptroller may instruct
  a holder to deliver the property on a specified date before July
  [November] 1 of the following year.
         SECTION 6.09.  Subsection (e), Section 74.601, Property
  Code, is amended to read as follows:
         (e)  The comptroller on receipt or from time to time may
  [from time to time] sell securities, including stocks, bonds, and
  mutual funds, received under this chapter or any other statute
  requiring the delivery of unclaimed property to the comptroller and
  use the proceeds to buy, exchange, invest, or reinvest in
  marketable securities. When making or selling the investments, the
  comptroller shall exercise the judgment and care of a prudent
  person.
         SECTION 6.10.  Section 74.708, Property Code, is amended to
  read as follows:
         Sec. 74.708.  PROPERTY HELD IN TRUST. A holder who on June 1
  [30] holds property presumed abandoned under Chapters 72-75 holds
  the property in trust for the benefit of the state on behalf of the
  missing owner and is liable to the state for the full value of the
  property, plus any accrued interest and penalty. A holder is not
  required by this section to segregate or establish trust accounts
  for the property provided the property is timely delivered to the
  comptroller in accordance with Section 74.301.
         SECTION 6.11.  A charge imposed on a money order under
  Section 72.103, Property Code, by a holder before the effective
  date of this article is governed by the law applicable to the charge
  immediately before the effective date of this article, and the
  holder may retain the charge.
  ARTICLE 7.  CLASSIFICATION OF JUDICIAL AND COURT PERSONNEL
  TRAINING FUND
         SECTION 7.01.  Section 56.001, Government Code, is amended
  to read as follows:
         Sec. 56.001.  JUDICIAL AND COURT PERSONNEL TRAINING FUND.
  (a)  The judicial and court personnel training fund is an account
  in the general revenue fund. Money in the judicial and court
  personnel training fund may be appropriated only to [created in the
  state treasury and shall be administered by] the court of criminal
  appeals for the uses authorized in Section 56.003.
         (b) [(i)]  On requisition of the court of criminal appeals,
  the comptroller shall draw a warrant on the fund for the amount
  specified in the requisition for a use authorized in Section
  56.003. A warrant may not exceed the amount appropriated for any
  one fiscal year. [At the end of each state fiscal year, any
  unexpended balance in the fund in excess of $500,000 shall be
  transferred to the general revenue fund.]
  ARTICLE 8.  PROCESS SERVER CERTIFICATION FEES
         SECTION 8.01.  Subchapter A, Chapter 51, Government Code, is
  amended by adding Section 51.008 to read as follows:
         Sec. 51.008.  FEES FOR PROCESS SERVER CERTIFICATION.  
  (a)  The process server review board established by supreme court
  order may recommend to the supreme court the fees to be charged for
  process server certification and renewal of certification. The
  supreme court must approve the fees recommended by the process
  server review board before the fees may be collected.
         (b)  If a certification is issued or renewed for a term that
  is less than the certification period provided by supreme court
  rule, the fee for the certification shall be prorated so that the
  process server pays only that portion of the fee that is allocable
  to the period during which the certification is valid. On renewal
  of the certification on the new expiration date, the process server
  must pay the entire certification renewal fee.
         (c)  The Office of Court Administration of the Texas Judicial
  System may collect the fees recommended by the process server
  review board and approved by the supreme court. Fees collected
  under this section shall be sent to the comptroller for deposit to
  the credit of the general revenue fund.
         (d)  Fees collected under this section may be appropriated to
  the Office of Court Administration of the Texas Judicial System for
  the support of regulatory programs for process servers and
  guardians.
         SECTION 8.02.  (a)  The fees recommended and approved under
  Section 51.008, Government Code, as added by this article, apply
  to:
               (1)  each person who holds a process server
  certification on the effective date of this article; and
               (2)  each person who applies for process server
  certification on or after the effective date of this article.
         (b)  The Office of Court Administration of the Texas Judicial
  System shall prorate the process server certification fee so that a
  person who holds a process server certification on the effective
  date of this article pays only that portion of the fee that is
  allocable to the period during which the certification is valid. On
  renewal of the certification on the new expiration date, the entire
  certification renewal fee is payable.
  ARTICLE 9.  FEES FOR DELIVERY OF CERTAIN PETROLEUM PRODUCTS
         SECTION 9.01.  Subsection (b), Section 26.3574, Water Code,
  is amended to read as follows:
         (b)  A fee is imposed on the delivery of a petroleum product
  on withdrawal from bulk of that product as provided by this
  subsection.  Each operator of a bulk facility on withdrawal from
  bulk of a petroleum product shall collect from the person who orders
  the withdrawal a fee in an amount determined as follows:
               (1)  $3.75 for each delivery into a cargo tank having a
  capacity of less than 2,500 gallons [for the state fiscal year
  beginning September 1, 2007, through the state fiscal year ending
  August 31, 2011];
               (2)  $7.50 for each delivery into a cargo tank having a
  capacity of 2,500 gallons or more but less than 5,000 gallons [for
  the state fiscal year beginning September 1, 2007, through the
  state fiscal year ending August 31, 2011];
               (3)  $11.75 for each delivery into a cargo tank having a
  capacity of 5,000 gallons or more but less than 8,000 gallons [for
  the state fiscal year beginning September 1, 2007, through the
  state fiscal year ending August 31, 2011];
               (4)  $15.00 for each delivery into a cargo tank having a
  capacity of 8,000 gallons or more but less than 10,000 gallons [for
  the state fiscal year beginning September 1, 2007, through the
  state fiscal year ending August 31, 2011]; and
               (5)  $7.50 for each increment of 5,000 gallons or any
  part thereof delivered into a cargo tank having a capacity of 10,000
  gallons or more [for the state fiscal year beginning September 1,
  2007, through the state fiscal year ending August 31, 2011].
  ARTICLE 10.  REMITTANCE AND ALLOCATION OF CERTAIN MOTOR FUELS
  TAXES
         SECTION 10.01.  Section 162.113, Tax Code, is amended by
  adding Subsections (a-1), (a-2), (a-3), and (a-4) to read as
  follows:
         (a-1)  On August 28, 2013, each licensed distributor and
  licensed importer shall remit to the supplier or permissive
  supplier, as applicable, a tax prepayment in an amount equal to 25
  percent of the tax imposed by Section 162.101 for gasoline removed
  at the terminal rack during July 2013 by the licensed distributor or
  licensed importer, without accounting for any credit or allowance
  to which the licensed distributor or licensed importer is entitled.
  The supplier or permissive supplier shall remit the tax prepayment
  received under this subsection to the comptroller by electronic
  funds transfer on August 30, 2013, without accounting for any
  credit or allowance to which the supplier or permissive supplier is
  entitled. Subsections (c)-(e) do not apply to the tax prepayment
  under this subsection.
         (a-2)  A licensed distributor or licensed importer may take a
  credit against the amount of tax imposed by Section 162.101 for
  gasoline removed at a terminal rack during August 2013 that is
  required to be remitted to the supplier or permissive supplier, as
  applicable, under Subsection (a) in September 2013. The amount of
  the credit is equal to the amount of any tax prepayment remitted by
  the licensed distributor or licensed importer as required by
  Subsection (a-1).
         (a-3)  Subsections (a-1) and (a-2) apply to a supplier or an
  affiliate of a supplier who removes gasoline at the terminal rack
  for distribution to the same extent and in the same manner that
  those subsections apply to a licensed distributor or licensed
  importer.
         (a-4)  Subsections (a-1), (a-2), and (a-3) and this
  subsection expire September 1, 2015.
         SECTION 10.02.  Section 162.214, Tax Code, is amended by
  adding Subsections (a-1), (a-2), (a-3), and (a-4) to read as
  follows:
         (a-1)  On August 28, 2013, each licensed distributor and
  licensed importer shall remit to the supplier or permissive
  supplier, as applicable, a tax prepayment in an amount equal to 25
  percent of the tax imposed by Section 162.201 for diesel fuel
  removed at the terminal rack during July 2013 by the licensed
  distributor or licensed importer, without accounting for any credit
  or allowance to which the licensed distributor or licensed importer
  is entitled. The supplier or permissive supplier shall remit the
  tax prepayment received under this subsection to the comptroller by
  electronic funds transfer on August 30, 2013, without accounting
  for any credit or allowance to which the supplier or permissive
  supplier is entitled. Subsections (c)-(e) do not apply to the tax
  prepayment under this subsection.
         (a-2)  A licensed distributor or licensed importer may take a
  credit against the amount of tax imposed by Section 162.201 for
  diesel fuel removed at a terminal rack during August 2013 that is
  required to be remitted to the supplier or permissive supplier, as
  applicable, under Subsection (a) in September 2013. The amount of
  the credit is equal to any tax prepayment remitted by the licensed
  distributor or licensed importer as required by Subsection (a-1).
         (a-3)  Subsections (a-1) and (a-2) apply to a supplier or an
  affiliate of a supplier who removes diesel fuel at the terminal rack
  for distribution to the same extent and in the same manner that
  those subsections apply to a licensed distributor or licensed
  importer.
         (a-4)  Subsections (a-1), (a-2), and (a-3) and this
  subsection expire September 1, 2015.
         SECTION 10.03.  Section 162.503, Tax Code, is amended to
  read as follows:
         Sec. 162.503.  ALLOCATION OF GASOLINE TAX. (a)  On or
  before the fifth workday after the end of each month, the
  comptroller, after making all deductions for refund purposes and
  for the amounts allocated under Sections 162.502 and 162.5025,
  shall allocate the net remainder of the taxes collected under
  Subchapter B as follows:
               (1)  one-fourth of the tax shall be deposited to the
  credit of the available school fund;
               (2)  one-half of the tax shall be deposited to the
  credit of the state highway fund for the construction and
  maintenance of the state road system under existing law; and
               (3)  from the remaining one-fourth of the tax the
  comptroller shall:
                     (A)  deposit to the credit of the county and road
  district highway fund all the remaining tax receipts until a total
  of $7,300,000 has been credited to the fund each fiscal year; and
                     (B)  after the amount required to be deposited to
  the county and road district highway fund has been deposited,
  deposit to the credit of the state highway fund the remainder of the
  one-fourth of the tax, the amount to be provided on the basis of
  allocations made each month of the fiscal year, which sum shall be
  used by the Texas Department of Transportation for the
  construction, improvement, and maintenance of farm-to-market
  roads.
         (b)  Notwithstanding Subsection (a), the comptroller may not
  allocate revenue otherwise required to be allocated under
  Subsection (a) during August 2013 before the first workday of
  September 2013. The revenue shall be allocated as otherwise
  provided by Subsection (a) not later than the fifth workday of
  September 2013. This subsection expires September 1, 2015.
         SECTION 10.04.  Section 162.504, Tax Code, is amended to
  read as follows:
         Sec. 162.504.  ALLOCATION OF DIESEL FUEL TAX. (a)  On or
  before the fifth workday after the end of each month, the
  comptroller, after making deductions for refund purposes, for the
  administration and enforcement of this chapter, and for the amounts
  allocated under Section 162.5025, shall allocate the remainder of
  the taxes collected under Subchapter C as follows:
               (1)  one-fourth of the taxes shall be deposited to the
  credit of the available school fund; and
               (2)  three-fourths of the taxes shall be deposited to
  the credit of the state highway fund.
         (b)  Notwithstanding Subsection (a), the comptroller may not
  allocate revenue otherwise required to be allocated under
  Subsection (a) during August 2013 before the first workday of
  September 2013. The revenue shall be allocated as otherwise
  provided by Subsection (a) not later than the fifth workday of
  September 2013. This subsection expires September 1, 2015.
         SECTION 10.05.  The expiration of the amendments made to the
  Tax Code in accordance with this article does not affect tax
  liability accruing before the expiration of those amendments. That
  liability continues in effect as if the amendments had not expired,
  and the former law is continued in effect for the collection of
  taxes due and for civil and criminal enforcement of the liability
  for those taxes.
  ARTICLE 11.  REMITTANCE OF MIXED BEVERAGE TAXES AND TAXES AND FEES
  ON CERTAIN ALCOHOLIC BEVERAGES
         SECTION 11.01.  Section 34.04, Alcoholic Beverage Code, is
  amended by adding Subsections (c), (d), and (e) to read as follows:
         (c)  In August 2013, a permittee shall remit a tax prepayment
  of taxes due to be remitted in September 2013 that is equal to 25
  percent of the amount the permittee is otherwise required to remit
  during August 2013 under the reporting system prescribed by the
  commission. The prepayment is in addition to the amount the
  permittee is otherwise required to remit during August. The
  permittee shall remit the additional payment in conjunction with
  the report and payment otherwise required during that month.
         (d)  A permittee who remits the additional payment as
  required by Subsection (c) may take a credit in the amount of the
  additional payment against the next payment due under the reporting
  system prescribed by the commission.
         (e)  Subsections (c) and (d) and this subsection expire
  September 1, 2015.
         SECTION 11.02.  Section 48.04, Alcoholic Beverage Code, is
  amended by adding Subsections (c), (d), and (e) to read as follows:
         (c)  In August 2013, a permittee shall remit a tax prepayment
  of taxes due to be remitted in September 2013 that is equal to 25
  percent of the amount the permittee is otherwise required to remit
  during August 2013 under the reporting system prescribed by the
  commission. The prepayment is in addition to the amount the
  permittee is otherwise required to remit during August. The
  permittee shall remit the additional payment in conjunction with
  the report and payment otherwise required during that month.
         (d)  A permittee who remits the additional payment as
  required by Subsection (c) may take a credit in the amount of the
  additional payment against the next payment due under the reporting
  system prescribed by the commission.
         (e)  Subsections (c) and (d) and this subsection expire
  September 1, 2015.
         SECTION 11.03.  Section 201.07, Alcoholic Beverage Code, is
  amended to read as follows:
         Sec. 201.07.  DUE DATE. (a)  The tax on liquor is due and
  payable on the 15th of the month following the first sale, together
  with a report on the tax due.
         (b)  In August 2013, each permittee who is liable for the
  taxes imposed by this subchapter shall remit a tax prepayment of
  taxes due to be remitted in September 2013 that is equal to 25
  percent of the amount the permittee is otherwise required to remit
  during August 2013 under Subsection (a). The prepayment is in
  addition to the amount the permittee is otherwise required to remit
  during August. The permittee shall remit the additional payment in
  conjunction with the report and payment otherwise required during
  that month.
         (c)  A permittee who remits the additional payment as
  required by Subsection (b) may take a credit in the amount of the
  additional payment against the next payment due under Subsection
  (a).
         (d)  Subsections (b) and (c) and this subsection expire
  September 1, 2015.
         SECTION 11.04.  Section 201.43, Alcoholic Beverage Code, is
  amended by amending Subsection (b) and adding Subsections (c), (d),
  and (e) to read as follows:
         (b)  The tax is due and payable on the 15th day of the month
  following the month in which the taxable first sale occurs,
  together with a report on the tax due.
         (c)  In August 2013, each permittee who is liable for the tax
  imposed by this subchapter shall remit a tax prepayment of taxes due
  to be remitted in September 2013 that is equal to 25 percent of the
  amount the permittee is otherwise required to remit during August
  2013 under Subsection (b). The prepayment is in addition to the
  amount the permittee is otherwise required to remit during August.
  The permittee shall remit the additional payment in conjunction
  with the report and payment otherwise required during that month.
         (d)  A permittee who remits the additional payment as
  required by Subsection (c) may take a credit in the amount of the
  additional payment against the next payment due under Subsection
  (b).
         (e)  Subsections (c) and (d) and this subsection expire
  September 1, 2015.
         SECTION 11.05.  Section 203.03, Alcoholic Beverage Code, is
  amended by amending Subsection (b) and adding Subsections (c), (d),
  and (e) to read as follows:
         (b)  The tax is due and payable on the 15th day of the month
  following the month in which the taxable first sale occurs,
  together with a report on the tax due.
         (c)  Each licensee who is liable for the tax imposed by this
  chapter shall remit a tax prepayment of taxes due to be remitted in
  September 2013 that is equal to 25 percent of the amount the
  licensee is otherwise required to remit during August 2013 under
  Subsection (b). The prepayment is in addition to the amount the
  licensee is otherwise required to remit during August. The
  licensee shall remit the additional payment in conjunction with the
  report and payment otherwise required during that month.
         (d)  A licensee who remits the additional payment as required
  by Subsection (c) may take a credit in the amount of the additional
  payment against the next payment due under Subsection (b).
         (e)  Subsections (c) and (d) and this subsection expire
  September 1, 2015.
         SECTION 11.06.  Section 183.023, Tax Code, is amended to
  read as follows:
         Sec. 183.023.  PAYMENT. (a)  The tax due for the preceding
  month shall accompany the return and shall be payable to the state.
         (b)  The comptroller shall deposit the revenue received
  under this section in the general revenue fund.
         (c)  In August 2013, each permittee who is liable for the tax
  imposed by this subchapter shall remit a tax prepayment of taxes due
  to be remitted in September 2013 that is equal to 25 percent of the
  amount the permittee is otherwise required to remit during August
  2013 under Subsection (a). The prepayment is in addition to the
  amount the permittee is otherwise required to remit during August.
  The permittee shall remit the additional payment in conjunction
  with the return and payment otherwise required during that month.
         (d)  A permittee who remits the additional payment as
  required by Subsection (c) may take a credit in the amount of the
  additional payment against the next payment due under Subsection
  (a).
         (e)  Subsections (c) and (d) and this subsection expire
  September 1, 2015.
         SECTION 11.07.  The expiration of the amendments made to the
  Alcoholic Beverage Code and Tax Code in accordance with this
  article does not affect tax liability accruing before the
  expiration of those amendments. That liability continues in effect
  as if the amendments had not expired, and the former law is
  continued in effect for the collection of taxes due and for civil
  and criminal enforcement of the liability for those taxes.
  ARTICLE 12.  CIGARETTE TAX STAMPING ALLOWANCE
         SECTION 12.01.  Subsection (a), Section 154.052, Tax Code,
  is amended to read as follows:
         (a)  A distributor is, subject to the provisions of Section
  154.051, entitled to one [three] percent of the face value of stamps
  purchased as a stamping allowance for providing the service of
  affixing stamps to cigarette packages, except that an out-of-state
  distributor is entitled to receive only the same percentage of
  stamping allowance as that given to Texas distributors doing
  business in the state of the distributor.
         SECTION 12.02.  This article applies only to cigarette
  stamps purchased on or after the effective date of this article.
  Cigarette stamps purchased before the effective date of this
  article are governed by the law in effect on the date the cigarette
  stamps were purchased, and that law is continued in effect for that
  purpose.
  ARTICLE 13.  TAXATION OF CERTAIN CIGARS
         SECTION 13.01.  Section 155.001, Tax Code, is amended by
  amending Subdivision (2) and adding Subdivision (9-a) to read as
  follows:
               (2)  "Cigar" means a roll of fermented tobacco that is
  wrapped in tobacco and the main stream of smoke from which produces
  an alkaline reaction to litmus paper. The term includes a little
  cigar.
               (9-a)  "Little cigar" means a roll for smoking:
                     (A)  that is made of tobacco or tobacco mixed with
  another ingredient;
                     (B)  that contains an integrated cellulose filter
  or other similar filter;
                     (C)  that is wrapped with a material other than
  natural leaf tobacco; and
                     (D)  that is not a cigarette.
         SECTION 13.02.  Subsection (b), Section 155.021, Tax Code,
  is amended to read as follows:
         (b)  The tax rates are:
               (1)  the rate provided by Section 154.021(b)(1), or a
  successor law, as if a little cigar were a cigarette [one cent per
  10 or fraction of 10 on cigars weighing three pounds or less per
  thousand];
               (2)  $7.50 per thousand on cigars other than little
  cigars that[:
                     [(A)     weigh more than three pounds per thousand;
  and
                     [(B)]  sell at factory list price, exclusive of
  any trade discount, special discount, or deal, for 3.3 cents or less
  each;
               (3)  $11 per thousand on cigars other than little
  cigars that:
                     (A)  [weigh more than three pounds per thousand;
                     [(B)]  sell at factory list price, exclusive of
  any trade discount, special discount, or deal, for more than 3.3
  cents each; and
                     (B) [(C)]  contain no substantial amount of
  nontobacco ingredients; and
               (4)  $15 per thousand on cigars other than little
  cigars that:
                     (A)  [weigh more than three pounds per thousand;
                     [(B)]  sell at factory list price, exclusive of
  any trade discount, special discount, or deal, for more than 3.3
  cents each; and
                     (B) [(C)]  contain a substantial amount of
  nontobacco ingredients.
         SECTION 13.03.  Section 155.2415, Tax Code, is amended to
  read as follows:
         Sec. 155.2415.  ALLOCATION OF CERTAIN REVENUE TO PROPERTY
  TAX RELIEF FUND AND CERTAIN OTHER FUNDS. (a)  Notwithstanding
  Section 155.241, beginning September 1, 2011, the comptroller shall
  calculate the difference between the amount of revenue derived from
  the tax imposed by Section 155.021(b)(1) and the amount of revenue
  that the tax imposed by Section 155.021(b)(1), as it existed on
  August 31, 2011, would have generated if it had been in effect. The
  comptroller shall deposit an amount equal to that difference to the
  credit of the property tax relief fund under Section 403.109,
  Government Code.
         (b)  If the amount under Subsection (a) is less than zero,
  the comptroller shall consider the amount to be zero.
         (c)  Notwithstanding Section 155.241, the proceeds from the
  collection of taxes imposed by Section 155.0211 shall be allocated
  as follows:
               (1)  the amount of the proceeds that is equal to the
  amount that, if the taxes imposed by Section 155.0211 were imposed
  at a rate of 40 percent of the manufacturer's list price, exclusive
  of any trade discount, special discount, or deal, would be
  attributable to the portion of that tax rate in excess of 35.213
  percent, shall be deposited to the credit of the property tax relief
  fund under Section 403.109, Government Code;
               (2)  the amount of the proceeds that is equal to the
  amount that would be attributable to a tax rate of 35.213 percent of
  the manufacturer's list price, exclusive of any trade discount,
  special discount, or deal, if the taxes were imposed by Section
  155.0211 at that rate, shall be deposited to the credit of the
  general revenue fund; and
               (3)  100 percent of the remaining proceeds shall be
  deposited to the credit of the physician education loan repayment
  program account established under Subchapter J, Chapter 61,
  Education Code.
         SECTION 13.04.  The changes in law made by this article do
  not affect taxes imposed before the effective date of this article,
  and the law in effect before the effective date of this article is
  continued in effect for purposes of the liability for and
  collection of those taxes.
  ARTICLE 14.  SALES FOR RESALE
         SECTION 14.01.  Section 151.006, Tax Code, is amended by
  amending Subsection (a) and adding Subsection (c) to read as
  follows:
         (a)  "Sale for resale" means a sale of:
               (1)  tangible personal property or a taxable service to
  a purchaser who acquires the property or service for the purpose of
  reselling it with or as a taxable item in the United States of
  America or a possession or territory of the United States of America
  or in the United Mexican States in the normal course of business in
  the form or condition in which it is acquired or as an attachment to
  or integral part of other tangible personal property or taxable
  service;
               (2)  tangible personal property to a purchaser for the
  sole purpose of the purchaser's leasing or renting it in the United
  States of America or a possession or territory of the United States
  of America or in the United Mexican States in the normal course of
  business to another person, but not if incidental to the leasing or
  renting of real estate;
               (3)  tangible personal property to a purchaser who
  acquires the property for the purpose of transferring it in the
  United States of America or a possession or territory of the United
  States of America or in the United Mexican States as an integral
  part of a taxable service; [or]
               (4)  a taxable service performed on tangible personal
  property that is held for sale by the purchaser of the taxable
  service; or
               (5)  tangible personal property to a purchaser who
  acquires the property for the sole purpose of transferring it as an
  integral part of performing a contract with the federal government
  only if the purchaser:
                     (A)  allocates to the contract the cost of the
  property as a direct or indirect cost;
                     (B)  bills the cost of the property to the federal
  government for reimbursement; and
                     (C)  transfers title to the property to the
  federal government under the contract and applicable federal
  acquisition regulations.
         (c)  Except as otherwise provided by this chapter, a sale for
  resale does not include the sale of tangible personal property or a
  taxable service to a purchaser who acquires the property or service
  for the purpose of performing a service that is not subject to
  taxation under this chapter, regardless of whether title transfers
  to the purchaser's customer.
         SECTION 14.02.  This article takes effect immediately if
  this Act receives a vote of two-thirds of all the members elected to
  each house, as provided by Section 39, Article III, Texas
  Constitution.  If this Act does not receive the vote necessary for
  immediate effect, this article takes effect September 1, 2011.
  ARTICLE 15.  COLLECTION IMPROVEMENT PROGRAM
         SECTION 15.01.  Subsections (f), (h), (i), and (j), Article
  103.0033, Code of Criminal Procedure, are amended to read as
  follows:
         (f)  The [comptroller, in cooperation with the] office[,]
  shall develop a methodology for determining the collection rate of
  counties and municipalities described by Subsection (e) before
  implementation of a program.  The office [comptroller] shall
  determine the rate for each county and municipality not later than
  the first anniversary of the county's or municipality's adoption of
  a program.
         (h)  The office[, in consultation with the comptroller,]
  may:
               (1)  use case dispositions, population, revenue data,
  or other appropriate measures to develop a prioritized
  implementation schedule for programs; and
               (2)  determine whether it is not cost-effective to
  implement a program in a county or municipality and grant a waiver
  to the county or municipality.
         (i)  Each county and municipality shall at least annually
  submit to the office [and the comptroller] a written report that
  includes updated information regarding the program, as determined
  by the office [in cooperation with the comptroller].  The report
  must be in a form approved by the office [in cooperation with the
  comptroller].
         (j)  The office [comptroller] shall periodically audit
  counties and municipalities to verify information reported under
  Subsection (i) and confirm that the county or municipality is
  conforming with requirements relating to the program.  [The
  comptroller shall consult with the office in determining how
  frequently to conduct audits under this section.]
         SECTION 15.02.  Subsection (e), Section 133.058, Local
  Government Code, is amended to read as follows:
         (e)  A municipality or county may not retain a service fee
  if, during an audit under [Section 133.059 of this code or] Article
  103.0033(j), Code of Criminal Procedure, the Office of Court
  Administration of the Texas Judicial System [comptroller]
  determines that the municipality or county is not in compliance
  with Article 103.0033, Code of Criminal Procedure.  The
  municipality or county may continue to retain a service fee under
  this section on receipt of a written confirmation from the Office of
  Court Administration of the Texas Judicial System [comptroller]
  that the municipality or county is in compliance with Article
  103.0033, Code of Criminal Procedure.
         SECTION 15.03.  Subsection (c-1), Section 133.103, Local
  Government Code, is amended to read as follows:
         (c-1)  The treasurer shall send 100 percent of the fees
  collected under this section to the comptroller if, during an audit
  under [Section 133.059 of this code or] Article 103.0033(j), Code
  of Criminal Procedure, the Office of Court Administration of the
  Texas Judicial System [comptroller] determines that the
  municipality or county is not in compliance with Article 103.0033,
  Code of Criminal Procedure. The municipality or county shall
  continue to dispose of fees as otherwise provided by this section on
  receipt of a written confirmation from the Office of Court
  Administration of the Texas Judicial System [comptroller] that the
  municipality or county is in compliance with Article 103.0033, Code
  of Criminal Procedure.
  ARTICLE 16.  REMITTANCE AND ALLOCATION OF FRANCHISE TAX
         SECTION 16.01.  Subchapter D, Chapter 171, Tax Code, is
  amended by adding Section 171.153 to read as follows:
         Sec. 171.153.  TAX PREPAYMENT FROM TAXABLE ENTITIES
  REMITTING ELECTRONICALLY. (a)  For purposes of this section,
  "large taxable entity" means a taxable entity that, on July 31,
  2013, is doing business in this state and that is required by rules
  adopted by the comptroller to make the taxable entity's tax payment
  for the regular annual period for which a report is originally due
  May 15, 2013, regardless of the date the taxable entity actually
  filed the report, by electronic funds transfer.
         (b)  Notwithstanding Section 171.152(c), a large taxable
  entity shall pay a prepayment of taxes due to be remitted with the
  report originally due May 15, 2014, under this chapter in an amount
  equal to 25 percent of the amount of tax imposed under this chapter
  and reported as due for the regular annual period covered by the
  report originally due May 15, 2012, regardless of the date the
  taxable entity actually files the report. The taxable entity shall
  remit the tax prepayment to the comptroller:
               (1)  not later than July 31, 2013;
               (2)  in the manner prescribed by rules adopted by the
  comptroller; and
               (3)  accompanied by any information required by the
  comptroller.
         (c)  A large taxable entity that remits a tax prepayment as
  required by Subsection (b) may take a credit on the report
  originally due on May 15, 2014, in the amount of the tax prepayment.
         (d)  In lieu of a penalty that may be assessed under Section
  171.362, a large taxable entity that fails to remit the tax
  prepayment required by this section on or before July 31, 2013, is
  liable for a penalty of 10 percent of the estimated amount of the
  tax prepayment due under this section.
         (e)  A tax prepayment remitted under this section is not
  considered a report for purposes of any provision of Subchapter E,
  F, or G.
         (f)  Notwithstanding Section 171.4011, the comptroller shall
  deposit revenue received from tax prepayments under this section to
  the credit of the general revenue fund.  The comptroller shall
  deposit revenue received from tax payments remitted with reports
  originally due on May 15, 2014, in accordance with Subchapter I.
         (g)  This section expires September 1, 2015.
         SECTION 16.02.  The expiration of the amendment made to the
  Tax Code in accordance with this article does not affect tax
  liability accruing before the expiration of that amendment. That
  liability continues in effect as if the amendment had not expired,
  and the former law is continued in effect for the collection of
  taxes due and for civil and criminal enforcement of the liability
  for those taxes.
  ARTICLE 17.  REMITTANCE OF SALES AND USE TAXES
         SECTION 17.01.  Section 151.401, Tax Code, is amended by
  adding Subsections (c), (d), and (e) to read as follows:
         (c)  In August 2013, a taxpayer who is required to pay the
  taxes imposed by this chapter on or before the 20th day of that
  month under Subsection (a), who pays the taxes imposed by this
  chapter by electronic funds transfer, and who does not prepay as
  provided by Section 151.424 shall remit to the comptroller a tax
  prepayment that is equal to 25 percent of the amount the taxpayer is
  otherwise required to remit during August 2013 under Subsection
  (a).  The prepayment is in addition to the amount the taxpayer is
  otherwise required to remit during August. The taxpayer shall
  remit the additional payment in conjunction with the payment
  otherwise required during that month. Section 151.424 does not
  apply with respect to the additional payment required by this
  subsection.
         (d)  A taxpayer who remits the additional payment as required
  by Subsection (c) may take a credit in the amount of the additional
  payment against the next payment due under Subsection (a).
         (e)  Subsections (c) and (d) and this subsection expire
  September 1, 2015.
         SECTION 17.02.  Section 151.402, Tax Code, is amended to
  read as follows:
         Sec. 151.402.  TAX REPORT DATES. (a)  A [Except as provided
  by Subsection (b) of this section, a] tax report required by this
  chapter for a reporting period is due on the same date that the tax
  payment for the period is due as provided by Section 151.401.
         (b)  A taxpayer may report a credit in the amount of any tax
  prepayment remitted to the comptroller as required by Section
  151.401(c) on the tax report required by this chapter that is
  otherwise due in September 2013 [for taxes required by Section
  151.401(a) to be paid on or before August 20 is due on or before the
  20th day of the following month]. This subsection expires
  September 1, 2015.
         SECTION 17.03.  The expiration of the amendments made to the
  Tax Code in accordance with this article does not affect tax
  liability accruing before the expiration of those amendments. That
  liability continues in effect as if the amendments had not expired,
  and the former law is continued in effect for the collection of
  taxes due and for civil and criminal enforcement of the liability
  for those taxes.
  ARTICLE 18.  REPORTS REGARDING CERTAIN SALES OF ALCOHOLIC
  BEVERAGES
         SECTION 18.01.  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 18.02.  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 18.03.  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 18.04.  Subchapter I-1, Chapter 151, Tax Code, as
  added by this article, applies only to a report due on or after the
  effective date of this article.  A report due before the effective
  date of this article 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.
  ARTICLE 19.  AUTHORIZED USES FOR CERTAIN DEDICATED PERMANENT FUNDS
         SECTION 19.01.  Section 403.105, Government Code, is amended
  by amending Subsection (b) and adding Subsection (b-1) to read as
  follows:
         (b)  Except as provided by Subsections (b-1), (c), (e), (f),
  and (h), money in the fund may not be appropriated for any purpose.
         (b-1)  The legislature may appropriate money in the fund,
  including the available earnings of the fund determined under
  Section 403.1068, to pay the principal of or interest on a bond
  issued for the purposes of Section 67, Article III, Texas
  Constitution. This subsection does not authorize the appropriation
  under this subsection of money subject to a limitation or
  requirement as described by Subsection (e) that is not consistent
  with the use of the money in accordance with this subsection.
         SECTION 19.02.  Section 403.1055, Government Code, is
  amended by amending Subsection (b) and adding Subsection (b-1) to
  read as follows:
         (b)  Except as provided by Subsections (b-1), (c), (e), (f),
  and (h), money in the fund may not be appropriated for any purpose.
         (b-1)  The legislature may appropriate money in the fund,
  including the available earnings of the fund determined under
  Section 403.1068, to pay the principal of or interest on a bond
  issued for the purposes of Section 67, Article III, Texas
  Constitution. This subsection does not authorize the appropriation
  under this subsection of money subject to a limitation or
  requirement as described by Subsection (e) that is not consistent
  with the use of the money in accordance with this subsection.
         SECTION 19.03.  Section 403.106, Government Code, is amended
  by amending Subsection (b) and adding Subsection (b-1) to read as
  follows:
         (b)  Except as provided by Subsections (b-1), (c), (e), (f),
  and (h), money in the fund may not be appropriated for any purpose.
         (b-1)  The legislature may appropriate money in the fund,
  including the available earnings of the fund determined under
  Section 403.1068, to pay the principal of or interest on a bond
  issued for the purposes of Section 67, Article III, Texas
  Constitution. This subsection does not authorize the appropriation
  under this subsection of money subject to a limitation or
  requirement as described by Subsection (e) that is not consistent
  with the use of the money in accordance with this subsection.
         SECTION 19.04.  This article takes effect immediately if
  this Act receives a vote of two-thirds of all the members elected to
  each house, as provided by Section 39, Article III, Texas
  Constitution.  If this Act does not receive the vote necessary for
  immediate effect, this article takes effect September 1, 2011.
  ARTICLE 20.  EMPLOYER ENROLLMENT FEE FOR PARTICIPATION IN CERTAIN
  HEALTH BENEFIT PLANS
         SECTION 20.01.  Subchapter G, Chapter 1551, Insurance Code,
  is amended by adding Section 1551.3076 to read as follows:
         Sec. 1551.3076.  EMPLOYER ENROLLMENT FEE.  (a)  The board of
  trustees shall assess each employer whose employees participate in
  the group benefits program an employer enrollment fee in an amount
  not to exceed a percentage of the employer's total payroll, as
  determined by the General Appropriations Act.
         (b)  The board of trustees shall deposit the enrollment fees
  to the credit of the employees life, accident, and health insurance
  and benefits fund to be used for the purposes specified by Section
  1551.401.
  ARTICLE 21.  EFFECTIVE DATE
         SECTION 21.01.  Except as otherwise provided by this Act,
  this Act takes effect September 1, 2011.
 
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