HBA-GUM S.B. 603 76(R)    BILL ANALYSIS


Office of House Bill AnalysisS.B. 603
By: Nelson
Licensing & Administrative Procedures
5/7/1999
Engrossed



BACKGROUND AND PURPOSE 

The Alcoholic Beverage Code requires the holder of a winery or wine
bottler's permit to post a bond with the Texas Alcoholic Beverage
Commission, to ensure that a permit holder remains current on all required
taxes and fees.  To date, use of the bonds has not been necessary because
no such permit holder has been delinquent in their payments.  The code
exempts from the bond requirements certain manufacturers and distributors
of alcoholic taxes for a period of 36 months.  S.B. 603 extends this same
exemption to winery and wine bottler permit holders.   

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that this bill does
not expressly delegate any additional rulemaking authority to a state
officer, department, agency, or institution. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Sections 204.01(f) and (i), Alcoholic Beverage Code, to
provide that the holder of a winery or wine bottler's permit is not
required to furnish a bond if, for the preceding 36 months, the permittee
or licensee paid all taxes by a certain date as required by this code.
Exempts a permittee or licensee who qualifies for an exemption under
Subsection (f) from the bonding requirement for any winery permit or wine
bottler's permit.  

SECTION 2.  Effective date: September 1, 1999.

SECTION 3.  Emergency clause.