Bill Text: TX SB576 | 2011-2012 | 82nd Legislature | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to reports filed with the comptroller regarding certain alcoholic beverage sales; providing a penalty.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Engrossed - Dead) 2011-03-29 - Referred to Ways & Means [SB576 Detail]
Download: Texas-2011-SB576-Introduced.html
Bill Title: Relating to reports filed with the comptroller regarding certain alcoholic beverage sales; providing a penalty.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Engrossed - Dead) 2011-03-29 - Referred to Ways & Means [SB576 Detail]
Download: Texas-2011-SB576-Introduced.html
82R3602 MXM-F | ||
By: Eltife | S.B. No. 576 |
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relating to reports filed with the comptroller regarding certain | ||
alcoholic beverage sales. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 111.006, Tax Code, is amended by adding | ||
Subsections (h) and (i) to read as follows: | ||
(h) The comptroller shall disclose information to a person | ||
regarding net sales by quantity, brand, and size that is submitted | ||
in a report required under Section 151.433 if: | ||
(1) the person requesting the information holds a | ||
permit or license under Chapter 19, 20, 21, 37, 64, 65, or 66, | ||
Alcoholic Beverage Code; and | ||
(2) the request relates only to information regarding | ||
the sale of a product distributed by the person making the request. | ||
(i) A disclosure made under Subsection (h) is not considered | ||
a disclosure of competitively sensitive, proprietary, or | ||
confidential information. | ||
SECTION 2. The heading to Section 151.433, Tax Code, is | ||
amended to read as follows: | ||
Sec. 151.433. REPORTS BY WHOLESALERS AND DISTRIBUTORS OF | ||
BEER, WINE, [ |
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SECTION 3. Section 151.433(a), Tax Code, is amended by | ||
adding Subdivision (1-a) and amending Subdivision (2) to read as | ||
follows: | ||
(1-a) "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, Alcoholic Beverage Code. | ||
(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 and special wine and beer | ||
retailer's 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 retail dealer's on-premise license under | ||
Chapter 69, Alcoholic Beverage Code; or | ||
(H) [ |
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under Chapter 71, Alcoholic Beverage Code, except for a dealer who | ||
also holds a package store permit under Chapter 22, Alcoholic | ||
Beverage Code. | ||
SECTION 4. Sections 151.433(b), (c), and (d), Tax Code, are | ||
amended to read as follows: | ||
(b) The comptroller may, when considered necessary by the | ||
comptroller for the administration of a tax under this chapter, | ||
require each wholesaler, [ |
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distributor [ |
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comptroller a report each month of sales to retailers in this state. | ||
(c) The wholesaler, [ |
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local distributor shall file the report 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 name of the retailer and the address of the | ||
retailer's outlet location to which the wholesaler, [ |
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distributor, or package store local distributor delivered beer, | ||
wine, [ |
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and zip code; | ||
(2) the taxpayer number assigned by the comptroller to | ||
the retailer, if the wholesaler, [ |
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local distributor is in possession of the number; | ||
(3) the permit or license number assigned to the | ||
retailer by the Texas Alcoholic Beverage Commission; and | ||
(4) the monthly net sales made to the retailer by | ||
outlet by the wholesaler, [ |
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distributor, including the quantity, size, brand, and units of | ||
beer, wine, and malt liquor or the quantity, size, and brand of | ||
distilled spirits sold to the retailer. | ||
(d) Except as provided by this subsection, the wholesaler, | ||
[ |
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report with the comptroller electronically. The comptroller may | ||
establish procedures for allowing an alternative method of filing | ||
for a wholesaler, [ |
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distributor who demonstrates to the comptroller an inability to | ||
comply 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 | ||
wholesalers, [ |
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distributors. | ||
SECTION 5. Section 151.433, Tax Code, as amended by this | ||
Act, applies only to a report due on or after the effective date of | ||
this Act. A report due before the effective date of this Act is | ||
governed by the law as it existed on the date the report was due, and | ||
the former law is continued in effect for that purpose. | ||
SECTION 6. This Act takes effect September 1, 2011. |