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A BILL TO BE ENTITLED
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AN ACT
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relating to the applicability of the mixed beverage gross receipts |
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tax and the mixed beverage sales tax to items sold by certain |
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nonprofit entity temporary event permittees. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 183.001(b)(1), Tax Code, is amended to |
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read as follows: |
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(1) "Permittee" means a mixed beverage permittee, a |
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private club registration permittee, a private club exemption |
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certificate permittee, a private club registration permittee with a |
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retailer late hours certificate, a nonprofit entity temporary event |
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permittee, a private club registration permittee holding a food and |
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beverage certificate, a mixed beverage permittee with a retailer |
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late hours certificate, a mixed beverage permittee holding a food |
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and beverage certificate, or a distiller's and rectifier's |
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permittee. The term does not include a nonprofit entity temporary |
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event permittee that sells only wine and malt beverages containing |
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alcohol in excess of one-half of one percent by volume but not more |
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than 17 percent by volume. |
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SECTION 2. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 3. This Act takes effect September 1, 2023. |