LEGISLATIVE BUDGET BOARD
                          Austin, Texas

                           FISCAL NOTE
                       74th Regular Session

                          April 2, 1995



 TO:     Honorable John T. Montford, Chair      IN RE:  Senate Bill No. 643
         Committee on Finance                           By: Montford
         Senate
         Austin, Texas






FROM: John Keel, Director

In response to your request for a Fiscal Note on Senate Bill No.
643 (Relating to the administration, imposition, collection, and
enforcement of mixed beverage taxes.) this office has determined
the following:

The bill would amend Chapter 183 of the Tax Code concerning the
administration of the Mixed Beverage Gross Receipts Tax.

The bill would eliminate the collection of the permittee
surcharge now levied for the Comptroller's administration of the
tax.  In addition, the bill would extend the Alcoholic Beverage
Code's provisions for suspending and canceling alcoholic beverage
permits to mixed beverage taxpayers with outstanding tax or tax
penalty obligations to the Comptroller.  Finally, the Alcoholic
Beverage Commission would be allowed to summarily suspend,
without a hearing, the mixed beverage permit of a permit holder
who had not posted the security required by the Comptroller under
the Tax Code.


No fiscal implication to units of local government is
anticipated.

No significant fiscal implication to the State is anticipated.




Source:   Comptroller of Public Accounts, Alcoholic Beverage
Commission    




          LBB Staff: JK, BR, DF