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By: Seaman H.B. No. 30
A BILL TO BE ENTITLED
AN ACT
relating to an increase in the rate of the mixed beverage tax and to
the use of the increase to fund public school career and technology
programs.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 183.021, Tax Code, is amended to read as
follows:
Sec. 183.021. TAX IMPOSED ON MIXED BEVERAGES. A tax at the
rate of 15.4 [14] percent is imposed on the gross receipts of a
permittee received from the sale, preparation, or service of mixed
beverages or from the sale, preparation, or service of ice or
nonalcoholic beverages that are sold, prepared, or served for the
purpose of being mixed with an alcoholic beverage and consumed on
the premises of the permittee.
SECTION 2. Chapter 183, Tax Code, is amended by adding
Subchapter C to read as follows:
SUBCHAPTER C. ALLOCATION OF TAX
Sec. 183.101. ALLOCATION OF TAX. (a) Except as provided by
Subsection (b), the revenue from the tax imposed by this chapter
shall be deposited to the credit of the general revenue fund.
(b) An amount equal to the amount of revenue derived from
the collection of taxes imposed by this chapter at the rate of 1.4
percent shall be deposited to the credit of the foundation school
fund and may be appropriated only to provide funding for the career
and technology allotment prescribed by Section 42.154, Education
Code.
SECTION 3. Section 42.154(a), Education Code, is amended to
read as follows:
(a) For each full-time equivalent student in average daily
attendance in an approved career and technology education program
in grades nine through 12 or in career and technology education
programs for students with disabilities in grades seven through 12,
a district is entitled to an annual allotment equal to the adjusted
basic allotment multiplied by a weight of 1.50 [1.35].
SECTION 4. This Act takes effect September 1, 2004.