| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to fees levied by municipalities and counties for |
|
|
alcoholic beverage permits and licenses. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 11.38(a), Alcoholic Beverage Code, as |
|
|
effective September 1, 2021, is amended to read as follows: |
|
|
(a) The governing body of a city or town may levy and collect |
|
|
a fee for each permit issued for premises located within the city or |
|
|
town. The commissioners court of a county may levy and collect a |
|
|
fee for each permit issued for premises located within the county. |
|
|
The fees authorized by this subsection may not exceed one-half of |
|
|
the fee set by rule [the statutory fee provided in this code as of |
|
|
August 31, 2021,] for the permit issued. Those authorities may not |
|
|
levy or collect any other fee or tax from the permittee except |
|
|
general ad valorem taxes, the hotel occupancy tax levied under |
|
|
Chapter 351, Tax Code, and the local sales and use tax levied under |
|
|
Chapter 321, Tax Code. |
|
|
SECTION 2. Section 61.36(a), Alcoholic Beverage Code, as |
|
|
effective September 1, 2021, is amended to read as follows: |
|
|
(a) The governing body of an incorporated city or town may |
|
|
levy and collect a fee for each license issued for premises located |
|
|
within the city or town. The commissioners court of a county may |
|
|
levy and collect a fee for each license issued for premises located |
|
|
within the county. The fees authorized by this subsection may not |
|
|
exceed one-half of the fee set by rule [the statutory fee provided |
|
|
in this code as of August 31, 2021,] for the license issued. Those |
|
|
authorities may not levy or collect any other fee or tax from the |
|
|
licensee except general ad valorem taxes, the hotel occupancy tax |
|
|
levied under Chapter 351, Tax Code, and the local sales and use tax |
|
|
levied under Chapter 321, Tax Code. |
|
|
SECTION 3. This Act takes effect September 1, 2021. |