By Burnam H.B. No. 3611
76R5630 SMJ-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the authority of a municipality to impose a tax on
1-3 certain mixed alcoholic beverages.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Title 5, Alcoholic Beverage Code, is amended by
1-6 adding Chapter 207 to read as follows:
1-7 CHAPTER 207. MUNICIPAL TAXATION OF MIXED BEVERAGES
1-8 Sec. 207.001. DEFINITIONS. In this chapter:
1-9 (1) "Alcoholic beverage" has the meaning assigned by
1-10 Section 1.04.
1-11 (2) "Mixed beverage" has the meaning assigned by
1-12 Section 1.04.
1-13 (3) "Permittee" has the meaning assigned by Section
1-14 183.001, Tax Code.
1-15 Sec. 207.002. TAX AUTHORIZED. (a) A municipality by
1-16 ordinance may impose a tax on the gross receipts of a permittee
1-17 received from the sale, preparation, or service of mixed beverages
1-18 or from the sale, preparation, or service of ice or nonalcoholic
1-19 beverages that are sold, prepared, or served for the purpose of
1-20 being mixed with an alcoholic beverage and consumed on the premises
1-21 of the permittee.
1-22 (b) The tax authorized by this chapter does not apply to the
1-23 gross receipts of a permittee unless the tax imposed by Chapter
1-24 183, Tax Code, also applies to the gross receipts.
2-1 (c) The credits and refunds provided by Section 183.055, Tax
2-2 Code, also apply to the tax authorized by this chapter.
2-3 Sec. 207.003. COLLECTION OF TAX. (a) A permittee subject
2-4 to the tax imposed under this chapter shall:
2-5 (1) collect the tax for the benefit of the
2-6 municipality; and
2-7 (2) report and send the taxes collected to the
2-8 municipality as provided by the ordinance imposing the tax.
2-9 (b) A municipality by ordinance may prescribe penalties,
2-10 including interest charges, for failure to keep records required by
2-11 the municipality, to report when required, or to pay the tax when
2-12 due.
2-13 (c) The attorney acting for the municipality may bring suit
2-14 against a person who fails to collect a tax under this chapter and
2-15 to pay it to the municipality as required.
2-16 (d) A municipality by ordinance may permit a permittee who
2-17 is required to collect a tax under this chapter to retain a
2-18 percentage of the amount collected and required to be reported as
2-19 reimbursement to the permittee for the costs of collecting the tax.
2-20 The municipality may provide that the permittee may retain the
2-21 amount only if the permittee pays the tax and files reports as
2-22 required by the municipality.
2-23 Sec. 207.004. DEPOSIT OF TAX REVENUE. (a) A municipality
2-24 shall deposit revenue from a tax imposed under this chapter in a
2-25 special fund in the municipal treasury.
2-26 (b) The municipality may use money in the fund only to
2-27 finance treatment programs for drug dependency and alcoholism that
3-1 meet standards and guidelines prescribed by the municipality.
3-2 Sec. 207.005. EFFECTIVE DATE OF TAX. A tax imposed under
3-3 this chapter or a change in the tax rate takes effect on the date
3-4 prescribed by the ordinance imposing the tax or changing the rate.
3-5 SECTION 2. The importance of this legislation and the
3-6 crowded condition of the calendars in both houses create an
3-7 emergency and an imperative public necessity that the
3-8 constitutional rule requiring bills to be read on three several
3-9 days in each house be suspended, and this rule is hereby suspended,
3-10 and that this Act take effect and be in force from and after its
3-11 passage, and it is so enacted.