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A BILL TO BE ENTITLED
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AN ACT
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relating to reports filed with the comptroller regarding certain |
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alcoholic beverage sales. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 111.006, Tax Code, is amended by adding |
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Subsections (h) and (i) to read as follows: |
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(h) The comptroller shall disclose information to a person |
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regarding net sales by quantity, brand, and size that is submitted |
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in a report required under Section 151.433 if: |
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(1) the person requesting the information holds a |
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permit or license under Chapter 19, 20, 21, 37, 64, 65, or 66, |
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Alcoholic Beverage Code; and |
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(2) the request relates only to information regarding |
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the sale of a product distributed by the person making the request. |
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(i) A disclosure made under Subsection (h) is not considered |
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a disclosure of competitively sensitive, proprietary, or |
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confidential information. |
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SECTION 2. The heading to Section 151.433, Tax Code, is |
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amended to read as follows: |
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Sec. 151.433. REPORTS BY WHOLESALERS AND DISTRIBUTORS OF |
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BEER, WINE, [AND] MALT LIQUOR, AND DISTILLED SPIRITS. |
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SECTION 3. Section 151.433(a), Tax Code, is amended by |
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adding Subdivision (1-a) and amending Subdivision (2) to read as |
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follows: |
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(1-a) "Package store local distributor" means a person |
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required to hold: |
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(A) a package store permit under Chapter 22, |
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Alcoholic Beverage Code; and |
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(B) a local distributor's permit under Chapter |
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23, Alcoholic Beverage Code. |
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(2) "Retailer" means a person required to hold the |
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following: |
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(A) a wine and beer retailer's permit under |
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Chapter 25, Alcoholic Beverage Code; |
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(B) a wine and beer retailer's off-premise permit |
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under Chapter 26, Alcoholic Beverage Code; |
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(C) a temporary and special wine and beer |
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retailer's permit under Chapter 27, Alcoholic Beverage Code; |
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(D) a mixed beverage permit under Chapter 28, |
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Alcoholic Beverage Code; |
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(E) a daily temporary mixed beverage permit under |
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Chapter 30, Alcoholic Beverage Code; |
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(F) a private club registration permit under |
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Chapter 32, Alcoholic Beverage Code; |
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(G) a retail dealer's on-premise license under |
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Chapter 69, Alcoholic Beverage Code; or |
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(H) [(D)] a retail dealer's off-premise license |
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under Chapter 71, Alcoholic Beverage Code, except for a dealer who |
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also holds a package store permit under Chapter 22, Alcoholic |
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Beverage Code. |
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SECTION 4. Sections 151.433(b), (c), and (d), Tax Code, are |
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amended to read as follows: |
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(b) The comptroller may, when considered necessary by the |
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comptroller for the administration of a tax under this chapter, |
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require each wholesaler, [or] distributor, or package store local |
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distributor [of beer, wine, or malt liquor] to file with the |
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comptroller a report each month of sales to retailers in this state. |
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(c) The wholesaler, [or] distributor, or package store |
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local distributor shall file the report on or before the 25th day of |
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each month. The report must contain the following information for |
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the preceding calendar month's sales in relation to each retailer: |
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(1) the name of the retailer and the address of the |
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retailer's outlet location to which the wholesaler, [or] |
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distributor, or package store local distributor delivered beer, |
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wine, [or] malt liquor, or distilled spirits, including the city |
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and zip code; |
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(2) the taxpayer number assigned by the comptroller to |
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the retailer, if the wholesaler, [or] distributor, or package store |
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local distributor is in possession of the number; |
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(3) the permit or license number assigned to the |
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retailer by the Texas Alcoholic Beverage Commission; and |
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(4) the monthly net sales made to the retailer by |
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outlet by the wholesaler, [or] distributor, or package store local |
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distributor, including the quantity, size, brand, and units of |
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beer, wine, and malt liquor or the quantity, size, and brand of |
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distilled spirits sold to the retailer. |
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(d) Except as provided by this subsection, the wholesaler, |
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[or] distributor, or package store local distributor shall file the |
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report with the comptroller electronically. The comptroller may |
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establish procedures for allowing an alternative method of filing |
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for a wholesaler, [or] distributor, or package store local |
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distributor who demonstrates to the comptroller an inability to |
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comply with the electronic reporting requirement. If the |
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comptroller determines that another technological method of filing |
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the report is more efficient than electronic filing, the |
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comptroller may establish procedures requiring its use by |
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wholesalers, [and] distributors, and package store local |
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distributors. |
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SECTION 5. Section 151.433, Tax Code, as amended by this |
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Act, applies only to a report due on or after the effective date of |
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this Act. A report due before the effective date of this Act is |
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governed by the law as it existed on the date the report was due, and |
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the former law is continued in effect for that purpose. |
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SECTION 6. This Act takes effect September 1, 2011. |