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A BILL TO BE ENTITLED
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AN ACT
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relating to the imposition of taxes on the sales of certain |
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alcoholic beverages and taxable items related to mixed beverages |
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and to the repeal of the mixed beverage gross receipts tax. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Title 2, Tax Code, is amended by adding Subtitle |
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M to read as follows: |
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SUBTITLE M. TAX ON SALE OF CERTAIN LIQUOR |
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CHAPTER 261. MIXED BEVERAGE TAX |
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SUBCHAPTER A. GENERAL PROVISIONS |
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Sec. 261.001. DEFINITIONS. In this chapter, "alcoholic |
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beverage," "licensee," and "permittee" have the meanings assigned |
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by Section 1.04, Alcoholic Beverage Code. |
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[Sections 261.002-261.050 reserved for expansion] |
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SUBCHAPTER B. TAX ON ALCOHOLIC BEVERAGES SOLD TO CERTAIN |
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PERMITTEES |
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Sec. 261.051. TAX IMPOSED. (a) A tax is imposed on the sale |
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of an alcoholic beverage by a permittee or licensee to: |
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(1) a mixed beverage permittee; |
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(2) a private club registration permittee; |
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(3) a private club exemption certificate permittee; |
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(4) a private club late hours permittee; |
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(5) a daily temporary private club permittee; |
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(6) a private club registration permittee holding a |
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food and beverage certificate; |
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(7) a daily temporary mixed beverage permittee; |
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(8) a mixed beverage late hours permittee; |
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(9) a mixed beverage permittee holding a food and |
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beverage certificate; or |
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(10) a caterer permittee. |
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(b) The rate of the tax is $_____ per liter of the alcoholic |
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beverage. |
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Sec. 261.052. COLLECTION OF TAX. (a) A permittee or |
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licensee that makes the sale on which the tax is imposed under this |
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chapter shall remit the tax to the comptroller, together with any |
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reports required by the comptroller. |
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(b) The tax on an alcoholic beverage is due and payable on |
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the 15th day of the month following the month in which the permittee |
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or licensee made the sale. |
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(c) The comptroller may adopt rules as necessary for the |
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collection of the tax imposed under this chapter. |
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Sec. 261.053. ENFORCEMENT. (a) The tax imposed under this |
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chapter is enforced in the same manner as the taxes imposed under |
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Subchapter A, Chapter 201, Alcoholic Beverage Code, are enforced. |
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(b) The comptroller may adopt rules as necessary for the |
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enforcement of the tax imposed under this chapter. |
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(c) Rules adopted under Subsection (b) may include rules |
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that require the affixing of a stamp to show payment of the tax. The |
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tax stamp to show payment of the tax under this chapter may be in |
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addition to any tax stamp required under Section 201.71, Alcoholic |
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Beverage Code. |
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Sec. 261.054. TAXES IMPOSED UNDER OTHER LAW. The tax |
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imposed under this chapter is in addition to the taxes imposed under |
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Chapter 201 or 203, Alcoholic Beverage Code. |
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[Sections 261.055-261.100 reserved for expansion] |
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SUBCHAPTER C. DISPOSITION OF PROCEEDS |
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Sec. 261.101. DISPOSITION OF PROCEEDS. Except as provided |
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by Section 261.102, all proceeds from the collection of the taxes |
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imposed under this chapter shall be deposited to the credit of the |
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general revenue fund. |
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Sec. 261.102. MIXED BEVERAGE TAX CLEARANCE FUND. (a) Not |
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later than the last day of the month following a calendar quarter, |
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the comptroller shall calculate the total amount of taxes received |
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during the quarter that were collected from the sale of alcoholic |
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beverages to permittees described by Sections 261.051(a)(1) |
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through (10) located outside an incorporated municipality within |
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each county and the total amount collected from the sale of |
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alcoholic beverages to those permittees located within each |
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incorporated municipality in each county. |
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(b) The comptroller shall issue to each county described in |
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Subsection (a) a warrant drawn on the general revenue fund in an |
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amount appropriated by the legislature that may not be greater than |
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10.7143 percent of taxes that were collected from the sale of |
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alcoholic beverages to permittees located within the county during |
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the quarter and shall issue to each incorporated municipality |
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described in Subsection (a) a warrant drawn on that fund in an |
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amount appropriated by the legislature that may not be greater than |
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10.7143 percent of taxes that were collected from the sale of |
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alcoholic beverages to permittees located within the incorporated |
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municipality during the quarter. |
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SECTION 2. Section 11.61(b), Alcoholic Beverage Code, is |
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amended to read as follows: |
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(b) The commission or administrator may suspend for not more |
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than 60 days or cancel an original or renewal permit if it is found, |
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after notice and hearing, that any of the following is true: |
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(1) the permittee has been finally convicted of a |
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violation of this code; |
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(2) the permittee violated a provision of this code or |
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a rule of the commission; |
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(3) the permittee was finally convicted of a felony |
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while holding an original or renewal permit; |
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(4) the permittee made a false or misleading statement |
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in connection with his original or renewal application, either in |
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the formal application itself or in any other written instrument |
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relating to the application submitted to the commission, its |
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officers, or employees; |
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(5) the permittee is indebted to the state for taxes, |
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fees, or payment of penalties imposed by this code, by a rule of the |
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commission, or by Chapter 261 [183], Tax Code; |
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(6) the permittee is not of good moral character or his |
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reputation for being a peaceable and law-abiding citizen in the |
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community where he resides is bad; |
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(7) the place or manner in which the permittee |
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conducts his business warrants the cancellation or suspension of |
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the permit based on the general welfare, health, peace, morals, and |
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safety of the people and on the public sense of decency; |
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(8) the permittee is not maintaining an acceptable |
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bond; |
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(9) the permittee maintains a noisy, lewd, disorderly, |
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or unsanitary establishment or has supplied impure or otherwise |
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deleterious beverages; |
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(10) the permittee is insolvent or mentally or |
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physically unable to carry on the management of his establishment; |
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(11) the permittee is in the habit of using alcoholic |
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beverages to excess; |
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(12) the permittee knowingly misrepresented to a |
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customer or the public any liquor sold by him; |
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(13) the permittee was intoxicated on the licensed |
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premises; |
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(14) the permittee sold or delivered an alcoholic |
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beverage to an intoxicated person; |
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(15) the permittee possessed on the licensed premises |
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an alcoholic beverage that he was not authorized by his permit to |
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purchase and sell; |
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(16) a package store or wine only package store |
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permittee transported or shipped liquor, or caused it to be |
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transported or shipped, into a dry state or a dry area within this |
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state; |
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(17) the permittee is residentially domiciled with a |
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person who has a financial interest in an establishment engaged in |
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the business of selling beer at retail, other than a mixed beverage |
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establishment, except as authorized by Section 22.06, 24.05, or |
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102.05 [of this code]; |
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(18) the permittee is residentially domiciled with a |
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person whose permit or license was cancelled for cause within the |
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12-month period preceding his own application; |
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(19) the permittee is not a citizen of the United |
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States or has not been a citizen of Texas for a period of one year |
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immediately preceding the filing of his application, unless he was |
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issued an original or renewal permit on or before September 1, 1948, |
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and has been a United States citizen at some time; |
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(20) the permittee permitted a person to open a |
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container of alcoholic beverage or possess an open container of |
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alcoholic beverage on the licensed premises unless a mixed beverage |
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permit has been issued for the premises; |
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(21) the permittee failed to promptly report to the |
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commission a breach of the peace occurring on the permittee's |
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licensed premises; |
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(22) the permittee consumed an alcoholic beverage or |
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permitted one to be consumed on the licensed premises at a time when |
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the consumption of alcoholic beverages is prohibited by this code; |
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or |
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(23) the permittee sold, served, or delivered an |
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alcoholic beverage at a time when its sale is prohibited. |
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SECTION 3. Section 1504.256, Government Code, is amended to |
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read as follows: |
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Sec. 1504.256. PLEDGE OF MIXED BEVERAGE TAX RECEIPTS. (a) |
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The governing body of a municipality by official action may pledge |
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for the purposes provided by this subchapter a portion of the mixed |
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beverage tax that is remitted to the municipality under Section |
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261.102 [183.051], Tax Code. |
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(b) The total amount of mixed beverage tax receipts pledged |
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under Subsection (a) may not exceed an amount equal to 1-1/2 percent |
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of the total amount of taxes collected from the sale of alcoholic |
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beverages [gross receipts] subject to taxation under Chapter 261 |
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[183], Tax Code, to [from] permittees located within the |
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municipality. |
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SECTION 4. Section 1504.257, Government Code, is amended to |
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read as follows: |
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Sec. 1504.257. SHORTAGE OF MIXED BEVERAGE TAX RECEIPTS. If |
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at the time of a remittance of mixed beverage tax receipts by the |
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comptroller under Section 261.102 [183.051], Tax Code, the amount |
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collected by the comptroller from taxes collected from the sale of |
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alcoholic beverages to permittees located in a municipality that |
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has pledged a portion of its mixed beverage tax receipts under |
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Section 1504.256 is less than the total amount required to be |
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collected from the sale of alcoholic beverages to those permittees |
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by Chapter 261 [183], Tax Code, then the amount to be pledged under |
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Section 1504.256 is an amount equal to the total amount actually |
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collected from the sale of alcoholic beverages to those permittees |
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in the municipality, multiplied by a fraction, the numerator of |
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which is the amount of mixed beverage tax receipts pledged under |
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Section 1504.256 for the quarterly period and the denominator of |
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which is the total amount required to be collected from the sale of |
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alcoholic beverages to those permittees located in the municipality |
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during that period. |
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SECTION 5. Section 151.302, Tax Code, is amended by |
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amending Subsection (a) and adding Subsection (e) to read as |
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follows: |
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(a) Except as provided by Subsection (e), the [The] sale for |
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resale of a taxable item is exempted from the taxes imposed by this |
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chapter. |
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(e) The sale to any permittee described by Sections |
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261.051(a)(1) through (10) of a taxable item intended to be used in |
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the preparation of a mixed beverage, as defined by Section 1.04, |
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Alcoholic Beverage Code, including ice and nonalcoholic beverages, |
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is not a sale for resale. |
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SECTION 6. Section 151.308(a), Tax Code, is amended to read |
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as follows: |
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(a) The following are exempted from the taxes imposed by |
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this chapter: |
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(1) oil as taxed by Chapter 202; |
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(2) sulphur as taxed by Chapter 203; |
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(3) motor fuels and special fuels as defined, taxed, |
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or exempted by Chapter 162 [153]; |
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(4) cement as taxed by Chapter 181; |
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(5) motor vehicles, trailers, and semitrailers as |
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defined, taxed, or exempted by Chapter 152, other than a mobile |
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office as defined by Section 152.001(16); |
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(6) a mixed beverage, as that term is defined by |
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Section 1.04, Alcoholic Beverage Code, that is sold by a permittee |
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described by Sections 261.051(a)(1) through (10) [beverages, ice,
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or nonalcoholic beverages and the preparation or service of these
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items if the receipts are taxable by Chapter 183]; |
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(6-a) alcoholic beverages sold to any permittee |
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described by Sections 261.051(a)(1) through (10) that are taxable |
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by Chapter 261; |
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(7) alcoholic beverages when sold to the holder of a |
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private club registration permit or to the agent or employee of the |
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holder of a private club registration permit if the holder or agent |
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or employee is acting as the agent of the members of the club and if |
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the beverages are to be served on the premises of the club; |
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(8) oil well service as taxed by Subchapter E, Chapter |
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191; and |
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(9) insurance premiums subject to gross premiums |
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taxes. |
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SECTION 7. Chapter 183, Tax Code, is repealed. |
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SECTION 8. For purposes of Subchapter F, Chapter 1504, |
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Government Code, a pledge under Section 1504.256, Government Code, |
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as amended by this Act, by the governing body of a municipality of |
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mixed beverage tax receipts under Section 183.051, Tax Code, before |
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the effective date of this Act is considered a pledge of mixed |
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beverage tax receipts under Section 261.102, Tax Code, as added by |
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this Act, on and after the effective date of this Act. |
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SECTION 9. The change in law made by this Act does not |
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affect taxes imposed before the effective date of this Act, and the |
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law in effect before the effective date of this Act is continued in |
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effect for purposes of the liability for and collection of those |
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taxes. |
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SECTION 10. This Act takes effect September 1, 2007. |