Bill Text: TX HB3079 | 2017-2018 | 85th Legislature | Introduced
Bill Title: Relating to imposing a tax on animal-tested cosmetics; providing a penalty.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2017-03-27 - Referred to Ways & Means [HB3079 Detail]
Download: Texas-2017-HB3079-Introduced.html
| 85R11734 GRM-D | ||
| By: Uresti | H.B. No. 3079 | |
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| relating to imposing a tax on animal-tested cosmetics; providing a | ||
| penalty. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subtitle E, Title 2, Tax Code, is amended by | ||
| adding Chapter 166 to read as follows: | ||
| CHAPTER 166. TAX ON ANIMAL-TESTED COSMETICS | ||
| SUBCHAPTER A. GENERAL PROVISIONS | ||
| Sec. 166.0001. DEFINITIONS. In this chapter: | ||
| (1) "Animal-tested cosmetic" means a cosmetic that has | ||
| been tested by internal or external application to or exposure to | ||
| the skin, eyes, or other body part of a live nonhuman vertebrate for | ||
| purposes of evaluating the safety or efficacy of the cosmetic. | ||
| (2) "Cosmetic" has the meaning assigned by Section 321 | ||
| of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. Section 301 | ||
| et seq.). | ||
| (3) "Retailer" means a person, other than a | ||
| manufacturer, distributor, or wholesaler, who receives, stores, | ||
| mixes, compounds, or manufactures animal-tested cosmetics and who | ||
| sells or otherwise distributes animal-tested cosmetics in this | ||
| state to the ultimate consumer. | ||
| Sec. 166.0002. RULES. The comptroller may adopt rules | ||
| necessary for the implementation of this chapter and the collection | ||
| of taxes imposed by this chapter, including the identification of | ||
| animal-tested cosmetics. | ||
| SUBCHAPTER B. IMPOSITION AND COLLECTION OF TAX | ||
| Sec. 166.0051. TAX IMPOSED ON ANIMAL-TESTED COSMETICS. (a) | ||
| A tax is imposed on the sale by a retailer of an animal-tested | ||
| cosmetic in this state. | ||
| (b) The rate of the tax imposed by this section is 2.25 | ||
| percent of the sales price of an animal-tested cosmetic. | ||
| Sec. 166.0052. PAYMENT OF TAX. (a) The retailer or other | ||
| person selling animal-tested cosmetics in this state to the | ||
| ultimate consumer shall pay the tax imposed by this chapter. | ||
| (b) On or before the 25th day of each month, the person | ||
| responsible for paying the tax shall send to the comptroller the | ||
| amount of tax due under this chapter for the preceding month. | ||
| Sec. 166.0053. REPORTS. On or before the 25th day of each | ||
| month, the person responsible for paying the tax under this chapter | ||
| shall file with the comptroller a report stating: | ||
| (1) the amount of animal-tested cosmetics sold in this | ||
| state by the retailer; and | ||
| (2) any other information required by the comptroller. | ||
| Sec. 166.0054. RECORDS. (a) The person responsible for | ||
| paying the tax under this chapter shall keep a complete record of: | ||
| (1) the amount of animal-tested cosmetics sold in this | ||
| state by the retailer; and | ||
| (2) any other information required by the comptroller. | ||
| (b) A record required by this section must be kept or | ||
| maintained for at least two years after the date the record is made. | ||
| SUBCHAPTER C. SALES PERMITS | ||
| Sec. 166.0101. SALES PERMITS. (a) The comptroller shall | ||
| issue to an applicant who qualifies under Section 166.0102 a | ||
| separate permit for each place of business in this state. | ||
| (b) The holder of a permit shall display it conspicuously in | ||
| the place of business to which it applies. | ||
| (c) A permit is valid only for the person and the place of | ||
| business to which it applies and is not assignable. | ||
| (d) A permit issued under this chapter must be renewed | ||
| annually. | ||
| Sec. 166.0102. APPLICATION FOR PERMIT. (a) A person | ||
| desiring to sell animal-tested cosmetics to the ultimate consumer | ||
| shall file with the comptroller an application for a permit for each | ||
| place of business. | ||
| (b) The application must: | ||
| (1) be on a form prescribed by the comptroller; | ||
| (2) state the name under which the applicant transacts | ||
| or intends to transact business; | ||
| (3) give the address of the place of business to which | ||
| the permit is to apply; | ||
| (4) contain any other information required by the | ||
| comptroller; and | ||
| (5) be signed by the applicant or a person authorized | ||
| to act on behalf of the applicant. | ||
| SUBCHAPTER D. PENALTIES | ||
| Sec. 166.0151. INTEREST ON DELINQUENT TAX. A tax imposed by | ||
| this chapter that is delinquent draws interest as provided by | ||
| Section 111.060. | ||
| Sec. 166.0152. PENALTY. (a) A person who is responsible | ||
| for paying the tax imposed by this chapter and who fails to file a | ||
| report as required by this chapter or does not pay the tax when it is | ||
| due forfeits to the state a penalty of 25 percent of the amount of | ||
| the delinquent tax. | ||
| (b) The minimum penalty under this section is $1. | ||
| SUBCHAPTER E. DISPOSITION OF REVENUE | ||
| Sec. 166.0201. DISPOSITION OF REVENUE. The revenue from | ||
| the tax imposed by this chapter shall be deposited to the credit of | ||
| the general revenue fund. | ||
| SECTION 2. Not later than December 1, 2017, the comptroller | ||
| of public accounts shall adopt rules necessary for the | ||
| implementation and administration of Chapter 166, Tax Code, as | ||
| added by this Act. | ||
| SECTION 3. Chapter 166, Tax Code, as added by this Act, | ||
| applies to an animal-tested cosmetic sold in this state on or after | ||
| January 1, 2018. An animal-tested cosmetic sold before January 1, | ||
| 2018, is governed by the law in effect when the animal-tested | ||
| cosmetic was sold, and that law is continued in effect for that | ||
| purpose. | ||
| SECTION 4. (a) Except as provided by Subsection (b) of this | ||
| section, this Act takes effect January 1, 2018. | ||
| (b) Section 2 of this Act takes effect September 1, 2017. | ||
