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.