79R1770 DAK-D

By:  Madla                                                        S.B. No. 269



A BILL TO BE ENTITLED

AN ACT

relating to certain administrative fees and taxes collected by the 
Texas Alcoholic Beverage Commission.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Section 107.07, Alcoholic Beverage Code, is 
amended by adding Subsection (g) to read as follows:
	(g)  In computing the total amount of taxes and 
administrative fees to be collected on alcoholic beverages imported 
by a person into the state for personal use, the commission may 
round the amount up to the nearest quarter of a dollar.
	SECTION 2.  Section 154.024(b), Tax Code, is amended to read 
as follows:     
	(b)  Employees of the Texas Alcoholic Beverage Commission 
who collect taxes on alcoholic beverages at ports of entry shall 
collect at the ports of entry the tax imposed by this chapter on 
cigarettes imported into this state.  In computing the amount of 
taxes to be collected, the commission may round the total amount up 
to the nearest quarter of a dollar.
	SECTION 3.  This Act applies to fees or taxes collected on or 
after the effective date of this Act, without regard to whether the 
fees or taxes were due before, on, or after that date.
	SECTION 4.  This Act takes effect September 1, 2005.