SRC-AXB S.B. 170 76(R)   BILL ANALYSIS


Senate Research Center   S.B. 170
76R2393 MCK-FBy: Armbrister
Economic Development
2/21/1999
As Filed


DIGEST 

Currently, an alcoholic beverage license holder can pay required
establishment permit fees, but avoid paying delinquent ad valorem taxes due
on the establishment.  S.B. 170 authorizes the Texas Alcoholic Beverage
Commission to cancel original permits or prohibit issuance of alcoholic
beverage permits or licenses for nonpayment of ad valorem taxes. 

PURPOSE

As proposed, S.B. 170 authorizes the Texas Alcoholic Beverage Commission to
cancel or deny a permit or a license to an applicant who fails to pay ad
valorem taxes. 

RULEMAKING AUTHORITY

This bill does not grant any additional rulemaking authority to a state
officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 11.38, Alcoholic Beverage Code, by adding
Subsection (e), as follows: 
 
(e)  Authorizes the Texas Alcoholic Beverage Commission (commission) or
administrator to canel or deny a permit to an applicant who fails to pay
delinquent ad valorem taxes. Defines "applicant." 

SECTION 2.  Amends Section 61.36, Alcoholic Beverage Code, by adding
Subsection (d), as follows: 
 
(d)  Authorizes the commission or administrator to cancel or deny a license
for the retail sale of alchoholic beverages to an applicant who fails to
pay delinquent ad valorem taxes. Defines "applicant." 

SECTION 3.  Effective date:  September 1, 1999.

SECTION 4.  Emergency clause.