By Maxey H.B. No. 3292
77R8427 CBH-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to imposition of a tax on soft drinks; providing
1-3 penalties.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Subtitle E, Title 2, Tax Code, is amended by
1-6 adding Chapter 161 to read as follows:
1-7 CHAPTER 161. SOFT DRINK TAX
1-8 SUBCHAPTER A. GENERAL PROVISIONS
1-9 Sec. 161.001. DEFINITION. In this chapter, "soft drink"
1-10 means a nonalcoholic beverage that is carbonated to some extent and
1-11 that contains natural or artificial sweeteners. The term does not
1-12 include a beverage that contains:
1-13 (1) milk or milk products;
1-14 (2) soy, rice, or similar milk substitutes; or
1-15 (3) more than 50 percent of vegetable or fruit juice
1-16 by volume.
1-17 (Sections 161.002-161.050 reserved for expansion
1-18 SUBCHAPTER B. IMPOSITION AND COLLECTION OF TAX
1-19 Sec. 161.051. TAX IMPOSED. (a) A tax is imposed on the sale
1-20 of soft drinks in this state for resale to the ultimate consumer.
1-21 (b) A tax is imposed on the importation of soft drinks for
1-22 sale in this state to the ultimate consumer.
1-23 Sec. 161.052. RATE OF TAX. The rate of the tax imposed by
1-24 this chapter is one-fourth of one cent for each ounce of soft
2-1 drink.
2-2 Sec. 161.053. EXEMPTION FROM TAX. The tax imposed by this
2-3 chapter does not apply to soft drinks that:
2-4 (1) the comptroller determines are unsalable; or
2-5 (2) this state is prohibited from taxing by federal
2-6 law.
2-7 Sec. 161.054. PAYMENT OF TAX. (a) The manufacturer,
2-8 bottler, or other person selling soft drinks in this state for
2-9 resale to the ultimate consumer or importing soft drinks for sale
2-10 in this state to the ultimate consumer shall pay the tax imposed by
2-11 this chapter.
2-12 (b) On or before the 25th day of each month, the person
2-13 responsible for paying the tax shall send to the comptroller the
2-14 amount of tax due under this chapter for the preceding month.
2-15 Sec. 161.055. REPORTS. On or before the 25th day of each
2-16 month, the person responsible for paying the tax under this chapter
2-17 shall file with the comptroller a report stating:
2-18 (1) the volume of soft drinks sold in this state for
2-19 resale to the ultimate consumer;
2-20 (2) the volume of soft drinks imported into this state
2-21 for sale in this state to the ultimate consumer; and
2-22 (3) any other information required by the comptroller.
2-23 Sec. 161.056. RECORDS. The person responsible for paying the
2-24 tax under this chapter shall keep a complete record of:
2-25 (1) the volume of soft drinks sold in this state for
2-26 resale to the ultimate consumer;
2-27 (2) the volume of soft drinks imported into this state
3-1 for sale in this state to the ultimate consumer; and
3-2 (3) any other information required by the comptroller.
3-3 (Sections 161.057-161.100 reserved for expansion
3-4 SUBCHAPTER C. PENALTIES AND OFFENSES
3-5 Sec. 161.101. INTEREST ON DELINQUENT TAX. A tax imposed by
3-6 this chapter that is delinquent draws interest as provided by
3-7 Section 111.060.
3-8 Sec. 161.102. PENALTY. (a) A person who is responsible for
3-9 paying the tax imposed by this chapter and who fails to file a
3-10 report as required by this chapter or does not pay the tax when it
3-11 is due forfeits to the state a penalty of 12 percent of the amount
3-12 of the delinquent tax.
3-13 (b) If a report required by this chapter is not filed or a
3-14 tax imposed by this chapter is not paid within 30 days after it is
3-15 due, the person responsible for paying the tax forfeits to the
3-16 state a penalty of an additional 12 percent of the amount of the
3-17 delinquent tax.
3-18 (c) The minimum penalty under this section is $1.
3-19 Sec. 161.103. CRIMINAL PENALTY. (a) A person who violates
3-20 this chapter commits an offense.
3-21 (b) An offense under this section is a Class C misdemeanor.
3-22 (Sections 161.104-161.150 reserved for expansion
3-23 SUBCHAPTER D. ALLOCATION
3-24 Sec. 161.151. ALLOCATION OF TAX REVENUE. All of the revenue
3-25 from the tax imposed by this chapter shall be deposited to the
3-26 credit of the general revenue fund.
3-27 SECTION 2. This Act takes effect September 1, 2001, and
4-1 applies to soft drinks sold or imported on or after that date.
4-2 Soft drinks sold or imported before that date are governed by the
4-3 law in effect when the soft drinks were sold or imported, and that
4-4 law is continued in effect for that purpose.