Bill Text: TX SB2253 | 2019-2020 | 86th Legislature | Introduced
Bill Title: Relating to fees on persons who sell or purchase e-cigarettes, vapor products, or cannibidiol products to benefit the designated trauma facility and emergency medical services account; imposing fees; requiring occupational permits.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2019-03-21 - Referred to Finance [SB2253 Detail]
Download: Texas-2019-SB2253-Introduced.html
By: Miles | S.B. No. 2253 | |
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relating to fees on persons who sell or purchase e-cigarettes, | ||
vapor products, or cannibidiol products to benefit the designated | ||
trauma facility and emergency medical services account; imposing | ||
fees; requiring occupational permits. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 780.003(b), Health and Safety Code, is | ||
amended to read as follows: | ||
(b) The account is composed of money deposited to the credit | ||
of the account under Sections 164.0008 and 165.0008, Tax Code, | ||
under Sections 542.406 and 707.008, Transportation Code, and under | ||
Section 780.002 of this code. | ||
SECTION 2. Subtitle E, Title 2, Tax Code, is amended by | ||
adding Chapters 164 and 165 to read as follows: | ||
CHAPTER 164. E-CIGARETTE AND VAPOR PRODUCT FEES | ||
Sec. 164.0001. DEFINITIONS. In this chapter: | ||
(1) "Consumer" means a person who purchases an | ||
e-cigarette or vapor product for personal use or consumption. | ||
(2) "E-cigarette" has the meaning assigned by Section | ||
161.081, Health and Safety Code. | ||
(3) "Retailer" means a person who sells e-cigarettes or | ||
vapor products to consumers. | ||
(4) "Vapor product" means a consumable nicotine liquid | ||
solution or other material containing nicotine suitable for use in | ||
an e-cigarette. | ||
(5) "Wholesaler" means a person who sells or | ||
distributes e-cigarettes or vapor products to retailers. | ||
Sec. 164.0002. WHOLESALER PERMIT; FEE. (a) A person may | ||
not engage in business as a wholesaler in this state unless the | ||
person has applied for and received an e-cigarette wholesaler | ||
permit from the comptroller. | ||
(b) Each wholesaler shall obtain a permit for each place of | ||
business owned or operated by the wholesaler. | ||
(c) The fee for a permit is $500 per year. | ||
Sec. 164.0003. RETAILER PERMIT; FEE. (a) A person may not | ||
engage in business as a retailer in this state unless the person has | ||
applied for and received an e-cigarette retailer permit from the | ||
comptroller. | ||
(b) Each retailer shall obtain a permit for each place of | ||
business owned or operated by the retailer. | ||
(c) The fee for a permit is $300 per year. | ||
Sec. 164.0004. CONSUMER FEE. (a) A fee is imposed on each | ||
sale of an e-cigarette or vapor product to a consumer in this state. | ||
(b) The amount of the fee is: | ||
(1) $1 if the sum of the sales prices of all | ||
e-cigarettes and vapor products sold together at the same time is | ||
not more than $25; or | ||
(2) $2 if the sum of the sales prices of all | ||
e-cigarettes and vapor products sold together at the same time is | ||
more than $25. | ||
(c) A retailer who makes a sale subject to the consumer fee | ||
imposed by this section shall add the amount of the fee to the sales | ||
price, and when the amount of the fee is added: | ||
(1) it becomes a part of the sales price; | ||
(2) it is a debt of the consumer to the retailer until | ||
paid; and | ||
(3) if unpaid, it is recoverable at law in the same | ||
manner as the originl sales price. | ||
Sec. 164.0005. APPLICATION OF OTHER PROVISIONS OF CODE. | ||
(a) Except as otherwise provided by this chapter, the provisions | ||
of Subchapter D, Chapter 154, apply to a wholesaler or retailer | ||
permit under this chapter in the same manner as a wholesaler or | ||
retailer permit under that subchapter. | ||
(b) Except as otherwise provided by this chapter, the | ||
consumer fee under this chapter is administered, imposed, | ||
collected, and enforced in the same manner as the sales tax under | ||
Subchapter C, Chapter 151 is administered, imposed, collected, and | ||
enforced. | ||
Sec. 164.0006. REPORTS. (a) A retailer required to file a | ||
report under Section 151.403 who is also required to collect the | ||
consumer fee under this chapter shall file with the comptroller a | ||
report stating the information required by Section 164.0007. | ||
(b) The report required by this section for a reporting | ||
period is due on the same date that the fee payment for the period is | ||
due. | ||
Sec. 164.0007. RECORDS. A person required to file a report | ||
under Section 151.403 who is also required to collect the consumer | ||
fee under this chapter shall keep a complete record of: | ||
(1) each transaction in which at least one e-cigarette | ||
or vapor product was sold by the retailer during the reporting | ||
period and the sales prices of all e-cigarettes and vapor products | ||
sold in each transaction; | ||
(2) all consumer fees, and any money represented to be | ||
consumer fees, collected during each reporting period; and | ||
(3) any other information required by the comptroller. | ||
Sec. 164.0008. DISPOSITION OF PROCEEDS. The comptroller | ||
shall deposit the fees collected under this chapter to the credit of | ||
the designated trauma facility and emergency medical services | ||
account established under Section 780.003, Health and Safety Code. | ||
Sec. 164.0009. RULES. The comptroller shall adopt rules to | ||
implement, administer, and enforce this chapter. | ||
CHAPTER 165. CANNABIDIOL PRODUCT FEES | ||
Sec. 165.0001. DEFINITIONS. In this chapter: | ||
(1) "Cannabidiol product" means a product containing | ||
cannibidiol. The term does not include low-THC cannabis prescribed | ||
in accordance with Chapter 169, Occupations Code. | ||
(2) "Consumer" means a person who purchases a | ||
cannabidiol product for personal use or consumption. | ||
(3) "Retailer" means a person who sells cannabidiol | ||
products to consumers. | ||
(4) "Wholesaler" means a person who sells or | ||
distributes cannabidiol products to retailers. | ||
Sec. 165.0002. WHOLESALER PERMIT; FEE. (a) A person may | ||
not engage in business as a wholesaler in this state unless the | ||
person has applied for and received a cannabidiol product | ||
wholesaler permit from the comptroller. | ||
(b) Each wholesaler shall obtain a permit for each place of | ||
business owned or operated by the wholesaler. | ||
(c) The fee for a permit is $500 per year. | ||
Sec. 165.0003. RETAILER PERMIT; FEE. (a) A person may not | ||
engage in business as a retailer in this state unless the person has | ||
applied for and received a cannabidiol product retailer permit from | ||
the comptroller. | ||
(b) Each retailer shall obtain a permit for each place of | ||
business owned or operated by the retailer. | ||
(c) The fee for a permit is $300 per year. | ||
Sec. 165.0004. CONSUMER FEE. (a) A fee is imposed on each | ||
sale of a cannabidiol product to a consumer in this state. | ||
(b) The amount of the fee is: | ||
(1) $1 if the sum of the sales prices of all cannabidiol | ||
products sold together at the same time is not more than $25; or | ||
(2) $2 if the sum of the sales prices of all cannabidiol | ||
products sold together at the same time is more than $25. | ||
(c) A retailer who makes a sale subject to the consumer fee | ||
imposed by this section shall add the amount of the fee to the sales | ||
price, and when the amount of the fee is added: | ||
(1) it becomes a part of the sales price; | ||
(2) it is a debt of the consumer to the retailer until | ||
paid; and | ||
(3) if unpaid, it is recoverable at law in the same | ||
manner as the original sales price. | ||
Sec. 165.0005. APPLICATION OF OTHER PROVISIONS OF CODE. | ||
(a) Except as otherwise provided by this chapter, the provisions | ||
of Subchapter D, Chapter 154, apply to a wholesaler or retailer | ||
permit under this chapter in the same manner as a wholesaler or | ||
retailer permit under that subchapter. | ||
(b) Except as otherwise provided by this chapter, the | ||
consumer fee under this chapter is administered, imposed, | ||
collected, and enforced in the same manner as the sales tax under | ||
Subchapter C, Chapter 151 is administered, imposed, collected, and | ||
enforced. | ||
Sec. 165.0006. REPORTS. (a) A retailer required to file a | ||
report under Section 151.403 who is also required to collect the | ||
consumer fee under this chapter shall file with the comptroller a | ||
report stating the information required by Section 165.0007. | ||
(b) The report required by this section for a reporting | ||
period is due on the same date that the fee payment for the period is | ||
due. | ||
Sec. 165.0007. RECORDS. A person required to file a report | ||
under Section 151.403 who is also required to collect the consumer | ||
fee under this chapter shall keep a complete record of: | ||
(1) each transaction in which at least one cannabidiol | ||
product was sold by the retailer during the reporting period and the | ||
sales prices of all cannabidiol products sold in each transaction; | ||
(2) all consumer fees, and any money represented to be | ||
consumer fees, collected during each reporting period; and | ||
(3) any other information required by the comptroller. | ||
Sec. 165.0008. DISPOSITION OF PROCEEDS. The comptroller | ||
shall deposit the fees collected under this chapter to the credit of | ||
the designated trauma facility and emergency medical services | ||
account established under Section 780.003, Health and Safety Code. | ||
Sec 165.0009. RULES. The comptroller shall adopt rules to | ||
implement, administer, and enforce this chapter. | ||
SECTION 3. This Act takes effect September 1, 2019. |