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78R4242 SMJ-D
By: Jones of Dallas H.B. No. 2480
A BILL TO BE ENTITLED
AN ACT
relating to an increase in taxes on alcoholic beverages and the
distribution of that increase to certain municipalities for use in
urban renewal projects.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 201.03, 201.04, 201.42, and 203.01,
Alcoholic Beverage Code, are amended to read as follows:
Sec. 201.03. TAX ON DISTILLED SPIRITS. (a) A tax is
imposed on the first sale of distilled spirits at the rate of $2.424
[$2.40] per gallon.
(b) The minimum tax imposed on packages of distilled spirits
containing two ounces or less is $0.0505 [five cents] per package.
(c) Should packages containing less than one-half pint but
more than two ounces ever be legalized in this state, the minimum
tax imposed on each of these packages is $0.1232 [$0.122].
Sec. 201.04. TAX ON VINOUS LIQUOR. (a) A tax is imposed on
the first sale of vinous liquor that does not contain over 14
percent of alcohol by volume at the rate of $0.206 [20.4 cents] per
gallon.
(b) A tax is imposed on vinous liquor that contains more
than 14 percent of alcohol by volume at the rate of $0.4121 [40.8
cents] per gallon.
(c) A tax is imposed on artificially carbonated and natural
sparkling vinous liquor at the rate of $0.5212 [51.6 cents] per
gallon.
Sec. 201.42. TAX ON ALE AND MALT LIQUOR. A tax is imposed on
the first sale of ale and malt liquor at the rate of $0.20 [$0.198]
per gallon.
Sec. 203.01. TAX ON BEER. A tax is imposed on the first sale
of beer manufactured in this state or imported into this state at
the rate of $6.06 [six dollars] per barrel.
SECTION 2. Section 205.02(a), Alcoholic Beverage Code, as
amended by Chapters 28 and 31, Acts of the 68th Legislature, 2nd
Called Session, 1984, is reenacted and amended to read as follows:
(a) After allocation of funds to defray administrative
expenses as provided in the current departmental appropriations
act, receipts from the sale of tax stamps and funds derived from
taxes on distilled spirits, wine, beer, and ale and malt liquor
shall be deposited in the general revenue fund. An amount equal to
one percent [5/24ths] of the net revenue shall be deposited to the
credit of the municipal alcoholic beverage tax fund created by
Section 205.03. The remaining revenue [transferred to the
available school fund, an amount equal to 1/24th of the net revenue
shall be transferred to the foundation school fund, and an amount
equal to three-fourths of the net revenue] shall be credited to the
general revenue fund.
SECTION 3. Chapter 205, Alcoholic Beverage Code, is amended
by adding Section 205.03 to read as follows:
Sec. 205.03. MUNICIPAL ALCOHOLIC BEVERAGE TAX FUND. (a)
The municipal alcoholic beverage tax fund is created as a trust fund
with the comptroller and shall be administered by the comptroller
as a trustee on behalf of municipalities with a population greater
than 250,000.
(b) The comptroller may distribute money allocated to the
municipal alcoholic beverage tax fund only:
(1) to a municipality with a population of more than
250,000; and
(2) to fund activities undertaken as part of an urban
renewal project under Chapter 374, Local Government Code.
(c) To receive money from the fund, the governing body of a
municipality with a population of more than 250,000 must submit to
the comptroller a written certification that the municipality
agrees to spend the money only for an activity described by
Subsection (b)(2). The comptroller shall distribute money from the
fund to all municipalities that submit the certification. The
amount each municipality receives equals the product of:
(1) the amount of money in the fund; and
(2) a fraction of which the numerator is the
population of the municipality and the denominator is the
population of all municipalities that submit the certification.
(d) The comptroller shall provide a form for the
certification required under Subsection (c) to each municipality in
the state with a population of more than 250,000. Each quarter, the
comptroller shall update the comptroller's records relating to
municipalities that have submitted certifications.
(e) The comptroller shall distribute the money in the fund
to qualified municipalities quarterly.
(f) Interest earned on the fund shall be credited to the
fund.
SECTION 4. (a) This Act takes effect October 1, 2003.
(b) The comptroller shall make the first distribution of
money from the municipal alcoholic beverage tax fund under Section
205.03, Alcoholic Beverage Code, as added by this Act, on or after
January 1, 2004.