|
|
A BILL TO BE ENTITLED
|
|
AN ACT
|
|
relating to the taxation of holders of a private club beer and wine |
|
permit. |
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
SECTION 1. Chapter 183, Tax Code, is amended by adding |
|
Subchapter D to read as follows: |
|
SUBCHAPTER D. EXEMPTIONS |
|
Sec. 183.101. EXEMPTION FOR HOLDER OF PRIVATE CLUB BEER AND |
|
WINE PERMIT. The tax imposed by this chapter does not apply to the |
|
gross receipts of a permittee that is a holder of a private club |
|
beer and wine permit. |
|
SECTION 2. Section 151.308(a), Tax Code, is amended to read |
|
as follows: |
|
(a) The following are exempted from the taxes imposed by |
|
this chapter: |
|
(1) oil as taxed by Chapter 202; |
|
(2) sulphur as taxed by Chapter 203; |
|
(3) motor fuels and special fuels as defined, taxed, |
|
or exempted by Chapter 153; |
|
(4) cement as taxed by Chapter 181; |
|
(5) motor vehicles, trailers, and semitrailers as |
|
defined, taxed, or exempted by Chapter 152, other than a mobile |
|
office as defined by Section 152.001(16); |
|
(6) mixed beverages, ice, or nonalcoholic beverages |
|
and the preparation or service of these items if the receipts are |
|
taxable by Chapter 183; |
|
(7) alcoholic beverages when sold to the holder of a |
|
private club registration permit or to the agent or employee of the |
|
holder of a private club registration permit if: |
|
(A) the holder or agent or employee is acting as |
|
the agent of the members of the club; |
|
(B) [and if] the beverages are to be served on the |
|
premises of the club; and |
|
(C) the holder does not have a private club beer |
|
and wine permit; |
|
(8) oil well service as taxed by Subchapter E, Chapter |
|
191; and |
|
(9) insurance premiums subject to gross premiums |
|
taxes. |
|
SECTION 3. The change in law made by this Act does not |
|
affect taxes imposed before the effective date of this Act, and the |
|
law in effect before the effective date of this Act is continued in |
|
effect for purposes of the liability for and collection of those |
|
taxes. |
|
SECTION 4. This Act takes effect July 1, 2007, if it |
|
receives a vote of two-thirds of all the members elected to each |
|
house, as provided by Section 39, Article III, Texas Constitution. |
|
If this Act does not receive the vote necessary for immediate |
|
effect, this Act takes effect September 1, 2007. |