Fillable Form 50-267: Retail Manufactured Housing Inventory Declaration (Bexar Appraisal District)

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Form 50-267: Retail Manufactured Housing Inventory Declaration (Bexar Appraisal District)

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Form 50-267
Retail Manufactured Housing Inventory Declaration
CONFIDENTIAL
_________________________________________________________________________ ___________________________________
Appraisal District Account Number Tax Year
______________________________________________________________________________________________________________
Send Original to: Appraisal District Name, Address, City, State, ZIP Code
______________________________________________________________________________________________________________
Send Copy to: Assessor-Collector’s Name, Address, City, State, ZIP Code
GENERAL INFORMATION: This form is for retailers to declare retail manufactured housing inventory (Tax Code Section 23.127).
FILING INSTRUCTIONS: This form and all supporting documentation must be filed with the appraisal district office and the county tax assessor-collector’s office in the county in
which the business is located. Do not file this document with the Texas Comptr
oller of Public Accounts.
SECTION 1: Retailer Information
__________________________________________ _____________________________ ___________________________________
Name of Retailer Phone Number (area code and number) Email Address
______________________________________________________________________________________________________________
Mailing Address, City, State, ZIP Code
SECTION 2: Authorized Representative
If you are an individual retailer filing this declaration on your own behalf, skip to Section 3; all other applicants are required to complete Section 2.
Please indicate the basis for your authority to represent the retailer in filing this declaration:
Officer of the company
General partner of the company
Attorney for the company
Agent for tax matters appointed under Tax Code Section 1.111 with completed and signed Form 50-162
Other and explain basis: __________________________________________________________________________________________
______________________________________________________________ ______________________________________________
Name of Authorized Representative Title of Authorized Representative
______________________________________________________________ ______________________________________________
Phone Number (area code and number) Email Address
______________________________________________________________________________________________________________
Mailing Address, City, State, ZIP Code
SECTION 3: Business Information
Attach a list with the name and business address of each location at which you conduct business. If your appraisal district account number is not available, attach a copy of your
tax bill or a copy of appraisal district or tax office correspondence concerning this account.
______________________________________________________________ ______________________________________________
Name of Business Starting Date of Business (if not in business Jan. 1 of this year)
______________________________________________________________________________________________________________
Business Address, City, State, ZIP Code
______________________________________________________________
Texas Department of Housing and Community Affairs Retailer’s License Number(s)
SECTION 4: Breakdown of Sales and Sales Amounts
Retail manufactured housing inventory consists of all units of manufactured housing held for sale at retail that are defined as inventory in Occupations Code Section 1201.201.
See IMPORTANT INFORMATION for category definition.
Part 1: Number of Units Sold
Provide the breakdown of sales (number of units sold) for the previous 12-month period corresponding to the prior tax year. If you were not in business on Jan. 1 of the preceding
year, report the sales for the months you were in business.
__________________________________________ _____________________________ ___________________________________
Net Retail Manufactured Housing Inventory Retailer Sales Subsequent Sales
Form developed by: Texas Comptroller of Public Accounts, Property Tax Assistance Division
For additional copies, visit:
comptroller.texas.gov/taxes/property-tax
50-267 • 10-19/8
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
Retail Manufactured Housing Inventory Declaration Form 50-267
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 2
Part 2: Transaction Amounts
Provide the breakdown of sales amounts for the previous 12-month period corresponding to the prior tax year. If you were not in business on Jan. 1 of the preceding year, report
the sales for the months you were in business.
$ _________________________________________
Net Retail Manufactured Housing Inventory Retailer Sales Subsequent Sales
$ ____________________________ $ __________________________________
SECTION 5: Market Value of Retail Manufactured Housing Inventory
The market value of a retail manufactured housing inventory on Jan. 1 is the total annual sales, less sales to retailers and subsequent sales, for the 12-month period corresponding
to the preceding tax year, divided by 12.
Provide the dollar sales amount in the net retail manufactured housing inventory breakdown from Section 4 and divide by 12 to yield your market value for this tax year. If you
were not in business on Jan. 1 of the preceding year, the chief appraiser will estimate your inventory’s market value.
$ _____________________________________________ ÷ 12 = ____________________________
Net Retail Manufactured Housing Inventory Market Value for Current Tax Year
SECTION 6: Certication and Signature
If you make a false statement on this form, you could be found guilty of a Class A misdemeanor or a state jail felony under Penal Code Section 37.10.
I,
__________________________________________________________________________, swear or affirm that each fact contained
Printed Name of Retailer or Authorized Representative
in this declaration is true and correct and that I am the retailer (or his or her authorized representative) of the retail manufactured housing inventory described in this declaration.
____________________________________________________________ ________________________________________
Signature of Retailer or Authorized Representative Date
Important Information
GENERAL INFORMATION: Tax Code Section 23.127 requires retailers of retail manufac-
tured housing inventory to file this declaration.
FILING INSTRUCTIONS: You must file an original completed declaration with the
appraisal district office and a copy of the original with the tax assessor-collector’s office
in the county in which the business is located. Do not file this document with the
Texas Comptroller of Public Accounts. Contact information for appraisal districts
and county assessor-collectors may be found on the Comptroller’s website.
FILING DEADLINES: You must file this declaration not later than Feb. 1 each year. If
you were not in business on Jan. 1, you must file this declaration not later than 30 days
after starting your business.
FILING PENALTIES: Failure to file a declaration is a misdemeanor offense punishable
by a fine not to exceed $500. Each day that you fail to comply is a separate offense. In
addition to the other penalties, you also will forfeit a penalty of $1,000 for each month
or part of a month in which this declaration is not filed after it is due. A tax lien attaches
to your business personal property to secure the penalty’s payment.
OTHER IMPORTANT INFORMATION: A chief appraiser is required to report to the
Texas Department of Housing and Community Affairs if a retailer fails to file a dec-
laration or reports the sale of fewer than two units of manufactured housing in the
preceding year.
The chief appraiser may examine the books and records of a retailer, including docu-
mentation issued by the Texas Department of Housing and Community Affairs show-
ing the retailer’s license number and documentation regarding the applicability of Tax
Code Sections 23.127 and 23.128 and sales records to substantiate information set forth
in filed declarations.
DEFINITIONS:
• Net Retail Manufactured Housing Inventory – Retail manufactured housing
inventory less retailer sales and subsequent sales.
• Retailer Sales – Sales of manufactured housing to another retailer.
• Subsequent Sales – Retailer-financed sales of manufactured housing that,
at the time of sale, have retailer financing from your manufactured housing
inventory in this same calendar year. The first sale of a retailer-financed unit is
reported as a manufactured housing inventory sale, with sale of this same unit
later in the year classified as a subsequent sale.
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Texas Comptroller of Public Accounts
Form
50-268
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
50-268 • 08-17/8
Retail Manufactured Housing Inventory Tax Statement
CONFIDENTIAL
Reporting Month, Year: __________ Page _________ of Pages _________
_____________________________________________________________________ ___________________________
Send Original with Payment to: Assessor-Collector’s Name Phone (area code and number)
_____________________________________________________________________ ___________________________
Assessor-Collector Office Address, City, State, ZIP Code Assessor-Collector Office Website Address
_____________________________________________________________________ ___________________________
Send Copy to: Appraisal District Name Phone (area code and number)
_____________________________________________________________________ ___________________________
Appraisal District Address, City, State, ZIP Code Appraisal District Website Address
GENERAL INFORMATION: Tax Code Section 23.128 requires retailers of retail manufactured housing inventory to le this tax statement and a monthly tax
payment.
FILING INSTRUCTIONS: You must le the original completed monthly tax statement and monthly tax payment with the assessor-collector and a copy of
the original with the appraisal district’s chief appraiser. Do not le this document with the Texas Comptroller of Public Accounts. A directory with contact
information for appraisal districts and county assessor-collector offices may be found on the Comptroller’s website.
FILING DEADLINES: You must le this statement on or before the 10th day of each month regardless of whether a unit of manufactured housing is sold. If
you were not in business on Jan. 1 of this year, you must le this statement each month after your business opens, but you do not include any tax payment
until the beginning of the next calendar year.
FILING PENALTIES: Failure to remit unit property taxes by the due date incurs a penalty of 5 percent of the amount due. If the amount is not paid within
10 days after the due date, the penalty increases by an additional penalty of 5 percent of the amount due. Failure to le this form is a misdemeanor offense
punishable by a ne not to exceed $100. Each day that you fail to comply is a separate offense. In addition to the other penalties, you will forfeit a penalty
of $500 for each month or part of a month in which this statement is not led after it is due. A tax lien attaches to your business personal property to
secure the penalty’s payment.
OTHER IMPORTANT INFORMATION
The chief appraiser or collector may examine the books and records of a retailer pursuant to Tax Code Sections 23.127(g) and 23.128(f).
SECTION 1: Retailer Information
___________________________________________________________________________________________________
Name of Retailer
_____________________________________________________________________ ___________________________
Website or Email Address* Phone (area code and number)
___________________________________________________________________________________________________
Current Mailing Address, City, State, Zip Code
SECTION 2: Authorized Representative
If you are an individual retailer ling this tax statement on your own behalf, skip to section 3; all other persons are required to complete this
section.
Please indicate the basis for your authority to represent the retailer in ling this tax statement:
£
Officer of the company
£
General Partner of the company
£
Attorney for the company
£
Agent for tax matters appointed under Tax Code Section 1.111 with completed and signed Form 50-162
£
Other and explain basis: _______________________________________________________________________________
Bexar County Tax Office
210-335-6606
PO Box 839950, San Antonio, TX 78283-3950
www.bexar.org/tax
Bexar Appraisal District
210-242-2464
PO Box 830248, San Antonio, TX 78283-0248
www.bcad.org
Texas Comptroller of Public Accounts
Form
50-268
For more information, visit our website: comptroller.texas.gov/taxes/property-tax
Page 2
50-268 • 08-17/8
SECTION 2: Authorized Representative (continued)
Provide the following information for the individual with the legal authority to act for the retailer in this matter.
________________________________________________ ________________________________________________
Name of Authorized Representative Title of Authorized Representative
________________________________________________ ________________________________________________
Primary Phone Number (area code and number) Email Address*
___________________________________________________________________________________________________
Mailing Address, City, State, Zip Code
SECTION 3: Business Information
Provide the business name, physical address of the actual business location of the inventory and retailer license number of the location. Attach additional
pages if necessary. If your appraisal district account number is not available, attach a copy of your tax bill or a copy of appraisal district or tax office
correspondence concerning this account.
________________________________________________ ________________________________________________
Name of Business Starting Date of Business (if not in business Jan. 1 of this year)
___________________________________________________________________________________________________
Physical Address of Inventory Location (number, street, city, state, Zip code +4)
________________________________________________ ________________________________________________
Texas Department of Housing and Community Affairs Retailer’s License Number(s) Appraisal District Account Number
SECTION 4: Inventory Information
Provide the below information for each sale during the reporting month (continue on additional sheets as needed). In lieu of lling out the information in
this section, 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 in the table on page 3.
Type of Sale: Provide one of the following codes for each sale reported.
• MH – Net retail manufactured housing inventory sale – all units of manufactured housing held for sale at retail and dened as inventory
by Occupations Code Section 1201.201. A manufactured home means a mobile home or a HUD-code manufactured home as dened under
Occupations Code Section 1201.003. This excludes retailer sales and subsequent sales.
• RL – retailer sale – sale of manufactured housing to another retailer.
• SS – subsequent sale – retailer-nanced sale of a manufactured housing unit that, at the time of sale, have retailer nancing from your
manufactured housing inventory in this same calendar year. The rst sale of a retailer-nanced house is reported as a manufactured housing
inventory sale, with sale of this same unit later in the year classied as a subsequent sale.
Sales Price: The total amount of money paid or to be paid to a retailer for the purchase of a unit of manufactured housing, excluding any amount paid for
the installation of the home.
Unit Property Tax: Provide the total unit property tax for this month that will be submitted with the monthly statement to the collector. To compute, multiply
the sales price by the unit property tax factor. For retailer and subsequent sales that are not coded as MH (net retail manufactured housing inventory sale),
the unit property tax is $0. If no unit property tax is assigned, provide the reason.
Texas Comptroller of Public Accounts
Form
50-268
For more information, visit our website: comptroller.texas.gov/taxes/property-tax
Page 3
50-268 • 08-17/8
SECTION 4: Inventory Information (continued)
Description of Unit of Manufactured Housing Sold
Date of
Sale
Model
Year Make
Unit of Manufacturing Housing
Identification/Serial Number
Purchaser’s
Name
Type of
Sale
Sales
Price
Unit
Property Tax
Total Unit Property
Tax this month
________________________________________________
Unit Property Tax Factor Used**
** Contact either the county tax assessor-collector or county appraisal district for the current unit property tax factor. The unit property tax factor is calculated by dividing the
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 rate at the location
where the inventory is located on Jan. 1 of the current year.
Texas Comptroller of Public Accounts
Form
50-268
For more information, visit our website: comptroller.texas.gov/taxes/property-tax
Page 4
50-268 • 08-17/8
SECTION 5: Breakdown of Units Sold and Sales Amounts for the Month
Part 1: Number of Units Sold
Provide the total number of units sold this month.
______________________________ _____________________________ ______________________________
Net Retail Manufactured Housing Inventory Retailer Sales Subsequent Sales
Part 2: Transaction Amounts
Provide the total sales amounts for manufactured housing sold for this month.
$ _____________________________ $ ____________________________ $ _____________________________
Net Retail Manufactured Housing Inventory Retailer Sales Subsequent Sales
SECTION 6: Retailer’s Statement and Signature
I, ______________________________________________, swear or affirm that each fact contained in this tax statement is true and correct.
Printed Name of Retailer or Authorized Representative
_______________________________________________ ________________________________________
Signature of Retailer or Authorized Representative Date
If you make a false statement on this application, you could be found guilty of a Class A misdemeanor or a state jail felony under Penal Code
Section 37.10.
* An email address of a member of the public could be condential under Government Code Section 552.137; however, by including the email address on this form, you are
affirmatively consenting to its release under the Public Information Act.
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Form 50-267: Retail Manufactured Housing Inventory Declaration (Bexar Appraisal District)

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Completed 10 February 2021

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