Fillable Dealers Vessel and Outboard Motor Inventory Declaration (Bexar Appraisal District)

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Dealers Vessel and Outboard Motor Inventory Declaration (Bexar Appraisal District)

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Texas Comptroller of Public Accounts
Form
50-259
Dealer’s Vessel and Outboard Motor Inventory Declaration
CONFIDENTIAL
_____________________
Year
___________________________________________________________________________ _____________________
Send Original to: Appraisal District Name and Address Phone (area code and number)
___________________________________________________________________________ _____________________
Send copy to: County Tax Office and Address Phone (area code and number)
GENERAL INSTRUCTIONS: This declaration is for a dealer of vessels and outboard motors to declare vessel and outboard motor inventory pursuant to
Tax Code Section 23.124. File a declaration for each business location.
FILING INSTRUCTIONS: This document and all supporting documentation must be led with the appraisal district and tax assessor-collector offices in the
county in which the business is located. Do not le this document with the Texas Comptroller of Public Accounts. A directory with contact information for
appraisal district and tax offices may be found on the Comptroller’s website.
DECLARATION DEADLINES: Except as provided by Tax Code Section 23.125(l), a declaration must be led not later than Feb. 1 of each year or, in the
case of a dealer who was not in business on Jan. 1, not later than 30 days after commencement of the business.
PENALTIES: A dealer who fails to le a declaration commits a misdemeanor offense punishable by a ne not to exceed $500. Each day during which a
dealer fails to comply is a separate violation. In addition to other penalties provided by law, a dealer who fails to le or timely le a required declaration
must forfeit a penalty of $1,000 for each month or part of a month in which a declaration is not led or timely led after it is due. A tax lien attaches to the
dealer’s business personal property to secure payment of the penalty.
OTHER IMPORTANT INFORMATION
The chief appraiser and collector may examine the books and records of a dealer as provided by Tax Code sections 23.124(g) and 23.125(f).
STEP 1: Dealer Information
___________________________________________________________________________________________________
Name of Dealer
___________________________________________________________________________________________________
Mailing Address
___________________________________________________________________________ _____________________
City, State, ZIP Code Phone (area code and number)
________________________________________________ ________________________________________________
Name of Person Preparing this Application Title
STEP 2: Business Information
Attach a list with the name and business address of each location at which you conduct business and each of the dealer’s and manufacturer’s numbers
issued by the Texas Parks and Wildlife Department (TPWD).
STEP 3: Business Location of Declared Inventory
Provide the business name, TPWD dealer’s and manufacturer’s numbers, and physical business address of the business location for the inventory you
are declaring in this form. Provide the appraisal district account number if available or attach a tax bill or copy of appraisal or tax office correspondence
concerning your account.
________________________________________________ ________________________________________________
Name of Business TPWD Dealer’s and Manufacturer’s Number
___________________________________________________________________________________________________
Address, City, State, ZIP Code
________________________________________________ ________________________________________________
Appraisal District Account Number (if known) Business Start Date, if Not in Business on Jan. 1
The Property Tax Assistance Division at the Texas Comptroller of Public Accounts provides property tax
information and resources for taxpayers, local taxing entities, appraisal districts and appraisal review boards.
For more information, visit our website:
comptroller.texas.gov/taxes/property-tax
50-259 • 03-17/11
Bexar Appraisal District, PO Box 830248, San Antonio, TX 78283-0248
210-242-2464
Bexar County Tax Office, PO Box 839950, San Antonio, TX 78283-3950
210-335-6606
Texas Comptroller of Public Accounts
Form
50-259
Page 2
50-259 • 03-17/11
STEP 4: Breakdown of Sales and Sales Amounts
Breakdown of units sold for the previous 12-month period corresponding to the prior tax year. If you were not in business for the entire 12-month
period, report the units sold for the months you were in business. See last page for additional instructions.
______________________ ______________________ ______________________ ______________________
Vessel and Outboard Motor Inventory Fleet Transactions Dealer Sales Subsequent Sales
Breakdown of sales amounts for the previous 12-month period corresponding to the prior tax year. If you were not in business for the entire
12-month period, report the sales amounts for the months you were in business.
$ $ $ $
______________________ ______________________ ______________________ ______________________
Vessel and Outboard Motor Inventory Fleet Transactions Dealer Sales Subsequent Sales
STEP 5: Market Value of your Inventory
State the market value of the inventory for the current tax year as computed under Tax Code Section 23.124. Market value is total annual sales from the
dealer’s inventory less sales to dealers, eet transactions, and subsequent sales for the previous 12-month period corresponding to the prior tax year
divided by 12. Total annual sales is the total of the sales price from every sale from the inventory for a 12-month period. If you were not in business for
the entire 12-month period, report the sales for those months you were in business and the chief appraiser will determine the inventory’s market value.
Vessel and Outboard Motor Market Value for
Inventory Sales for Prior Year Current Tax Year
$ ____________________ ÷ 12 = ____________________
STEP 6: Signature and Date
By signing this declaration, you certify that the dealer identied in Step 1 is the owner of a dealer’s vessel and outboard motor inventory.
_____________________________________________________ ____________________________________
Print Name Title
_____________________________________________________ ____________________________________
Authorized Signature Date
If you make a false statement on this report, you could be found guilty of a Class A misdemeanor or state jail felony under Penal Code Section 37.10.
For more information, visit our website:
comptroller.texas.gov/taxes/property-tax
click to sign
signature
click to edit
Texas Comptroller of Public Accounts
Form
50-259
Page 3
50-259 • 03-17/11
Additional Instructions
Step 4: Breakdown of units and sales amounts. Complete the boxes on units sold and sales amounts for the
preceding year. The top row of boxes is the number of units sold in each category. The bottom row of boxes is the
dollar amount sold in each category. The categories include:
• Vessel and outboard motor inventory – the sale of watercraft used or capable of being used for transporta
tion on water that are not more than 65 feet in length (vessels) and the sale of self-contained internal combus
tion propulsion systems which are used to propel vessels and which are detachable as a unit from the vessel
(outboard motors). The term “vessel” also includes a vehicle that is designed to carry watercraft and is either
a “trailer” or “semitrailer” as dened by Transportation Code Section 501.002(23) and (29). The term “vessel”
does not include watercraft of more than 65 feet in length; or a seaplane on water; or canoes, kayaks, punts,
rowboats, rubber rafts, or other vessels under 14 feet in length when paddled, poled, oared, or windblown. This
category does not include a eet transaction, dealer sale, or subsequent sale, each of which is dened below.
[See, Tax Code Sections 23.124(a)(8), (14), (15); and Parks and Wildlife Code, Section 31.003.]
-
-
-
• Fleet transaction – the sale of ve or more vessels or outboard motors from a dealer’s vessel and outboard
motor inventory to the same business entity within one calendar year. [Tax Code Section 23.124(a)(7).]
• Dealer sale – the sale from a dealer’s vessel and outboard motor inventory to another dealer, that is, a per
son who holds a dealer’s and manufacturer’s number issued by the Parks and Wildlife Department under the
authority of Parks and Wildlife Code Section 31.041, or is authorized by law or interstate reciprocity agreement
to purchase vessels or outboards motors in Texas without paying the sales tax. The term does not include the
manufacturer of vessels or outboard motors. [See, Tax Code Section 23.124(a)(3).]
• Subsequent sale – a dealer-nanced sale of a vessel or outboard motor that, at the time of the sale, has been
the subject of a dealer-nanced sale from the same dealer’s vessel and outboard motor inventory in the same
calendar year. [Tax Code Section 23.124(a)(12).
For more information, visit our website: comptroller.texas.gov/taxes/property-tax
Texas Comptroller of Public Accounts
Form
50-260
Dealer’s Vessel and Outboard Motor Inventory Tax Statement
CONFIDENTIAL
________________ __________ Page _________ of pages ________
Reporting Month Year
____________________________________________________________________ ____________________________
Send Original with Payment to: County Tax Office Name and Address Phone (area code and number)
____________________________________________________________________ ____________________________
Send Copy to: Appraisal District Name and Address Phone (area code and number)
GENERAL INSTRUCTIONS: This inventory tax statement must be led by a dealer of vessel and outboard motor inventory pursuant to Tax Code Section
23.125. This statement is led together with an amount equal to the total amount of the unit property tax assigned to all vessels and outboard motors sold
in the preceding month. File a separate statement for each business location and retain documentation.
FILING INSTRUCTIONS: This document and all supporting documentation must be led with the appraisal district and tax assessor-collector offices in the
county in which the business is located. Do not le this document with the Texas Comptroller of Public Accounts. A directory with contact information for
appraisal district and tax offices may be found on the Comptroller’s website.
STATEMENT DEADLINES: Except as provided by Tax Code Section 23.125(g), a statement and prepayment of taxes must be led on or before the 10th
day of each month.
PENALTIES: A dealer who fails to le or timely le a statement commits a misdemeanor offense punishable by a ne not to exceed $100 with each day
that the dealer fails to comply a separate violation. In addition to other penalties provided by law, a dealer who fails to le or timely le a statement must
forfeit a penalty of $500 for each month or part of a month in which a statement is not led or timely led after it is due. A tax lien attaches to the dealer’s
business personal property to secure payment of the penalty. In addition to other penalties provided by law, an owner who fails to remit unit property tax
due must pay a penalty of 5 percent of the amount due. If the amount due is not paid within 10 days after the due date, the owner must pay an additional 5
percent of the amount due. Unit property taxes paid on or before Jan. 31 of the year following the date on which they are due are not delinquent.
OTHER IMPORTANT INFORMATION
The chief appraiser or collector may examine documents held by a dealer in the same manner and subject to the same conditions as provided by Tax
Code sections 23.124(g) and 23.125(f).
STEP 1: Dealer Information
___________________________________________________________________________________________________
Name of Dealer
___________________________________________________________________________________________________
Mailing Address
____________________________________________________________________ ____________________________
City, State, ZIP Code Phone (area code and number)
____________________________________________________________________ ____________________________
Name of Person Completing Statement Title
STEP 2: Business Location Information
Provide the appraisal district account number if available or attach a tax bill or copy of appraisal or tax office correspondence concerning your account.
Provide the dealer’s and manufacturer’s numbers issued by the Texas Parks and Wildlife Department (TPWD).
___________________________________________________________________________________________________
Name of Business
___________________________________________________________________________________________________
Address, City, State, ZIP Code
___________________________________________________ _____________________________________________
Account Number TPWD Dealer’s and Manufacturer’s Numbers
The Property Tax Assistance Division at the Texas Comptroller of Public Accounts provides property tax
information and resources for taxpayers, local taxing entities, appraisal districts and appraisal review boards.
For more information, visit our website:
comptroller.texas.gov/taxes/property-tax
50-260 • 03-17/11
Bexar County Tax Office, PO Box 839950, San Antonio, TX 78283-3950
210-335-6606
Bexar Appraisal District, PO Box 830248, San Antonio, TX 78283-0248
210-242-2464
Texas Comptroller of Public Accounts
Form
50-260
For more information, visit our website: comptroller.texas.gov/taxes/property-tax
Page 2
50-260 • 03-17/11
STEP 3: Inventory Information
Provide the following information about each vessel and outboard motor sale during the reporting month. Continue on additional pages if necessary. In
lieu of lling out the information in this step, you may attach separate documentation setting forth the information required. All such information must be
separately identied in a manner that conforms to the column headers used in the table below. See last page for additional instructions and footnotes.
Description of Vessel and Outboard Motor Sold
Purchaser’s Name
Type of
Sale
1
Sales
Price
2
Unit Property
Tax
3
Date of
Sale
Model
Year
Make Identication Number
Total Unit Property
Tax this month
4
________________________________________________
Unit Property Tax Factor
Texas Comptroller of Public Accounts
Form
50-260
For more information, visit our website: comptroller.texas.gov/taxes/property-tax
Page 3
50-260 • 03-17/11
STEP 4: Units Sold and Sales Amount
Breakdown of Units Sold for Reporting Month
___________________________ _____________________ ______________________ _____________________
Vessel and Outboard Motor Inventory Fleet Transactions Dealer Sales Subsequent Sales
Breakdown of Sales Amounts for Reporting Month
$ __________________________ $ ____________________ $ _____________________ $ ____________________
Vessel and Outboard Motor Inventory Fleet Transactions Dealer Sales Subsequent Sales
STEP 5: Signature
_________________________________________________________ ________________________________
Print Name Title
_________________________________________________________ ________________________________
Authorized Signature Date
If you make a false statement on this report, you could be found guilty of a Class A misdemeanor or a state jail felony under Penal Code Section 37.10.
Additional Instructions
1
Type of Sale: Place one of the following codes by each sale
reported:
VM – vessel and outboard motor inventory – the sale of
water
craft used or capable of being used for transportation on
water that is not more than 65 feet in length (vessels) and the
sale of self-contained internal combustion propulsion systems
which are used to propel vessels and which are detachable
as a unit from the vessel (outboard motors). The term “vessel”
also includes a vehicle that is designed to carry watercraft and
is either a “trailer” or “semitrailer” as dened by Transportation
Code Section 501.002(23) and (29). The term “vessel” does not
include watercraft of more than 65 feet in length; or a seaplane
on water; or canoes, kayaks, punts, rowboats, rubber rafts,
or other vessels under 14 feet in length when paddled, poled,
oared, or windblown. This category does not include a eet
transaction, dealer sale, or subsequent sale, each of which is
dened below. Only this type of sale has a unit property tax (see
below). [See, Tax Code Sections 23.124(a)(8), (14), (15); and
Parks and Wildlife Code, Section 31.003.]
FL – eet transaction – the sal
e of ve or more vessels or
outboard motors from a dealer’s vessel and outboard motor
inventory to the same business entity within one calendar year.
[Tax Code Section 23.124(a)(7).]
DL – dealer sale – the sale from a dealer’s vessel and outboard
motor inventory to another dealer, that is, a person who holds
a dealer’s and manufacturer’s number issued by the Parks and
Wildlife Department under the authority of Parks and Wildlife
Code Section 31.041, or is authorized by law or interstate reci-
procity agreement to purchase vessels or outboard motors in
Texas without paying the sales tax. The term does not include
the man
ufacturer of vessels or outboard motors. [See, Tax Code
Section 23.124(a)(3).]
SS – subsequent sale – a dealer-nanced sale of a vessel or
outboard motor that, at the time of the sale, has been the sub-
ject of a dealer-nanced sale from the same dealer’s vessel and
outboard motor inventory in the same calendar year. [Tax Code
Section 23.124(a)(12).]
2
Sales Price: The price as set forth on the “Application for Texas
Certicate of Number/Title, for Boat/Seller, Donor or Trader’s
Affidavit” for a vessel, the “Application for Texas Certicate of
Title for an Outboard Motor/Seller, Donor or Trader’s Affidavit”
for an outboard motor, or the “Application for Texas Certicate
of Title” for a trailer treated as a vessel, or the price that would
appear if those forms were used.
3
Unit Property Tax: To compute, multiply the sales price by the
unit property tax factor. For eet, dealer and subsequent sales
that are not included in the vessel and outboard motor inven-
tory, the unit property tax is $-0-. Contact either the county tax
assessor-collector or county appraisal district for the current
unit property tax factor. The unit property tax factor is calcu-
lated by dividing the prior year aggregate tax rate by 12. If the
aggregate tax rate is expressed in dollars per $100 of valuation,
divide by $100 and then divide by 12. It represents one-twelfth
of the preceding year’s aggregate tax rate at the location. If no
unit property tax is assigned, state the reason.
4
Total Unit Property Tax for This Month: Enter the total amount
of unit property tax. This is the total amount of unit property tax
that will be submitted with the statement to the collector.
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Dealers Vessel and Outboard Motor Inventory Declaration (Bexar Appraisal District)

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