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.