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A BILL TO BE ENTITLED
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AN ACT
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relating to the taxation of holders of a private club beer and wine |
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permit. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Chapter 183, Tax Code, is amended by adding |
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Subchapter D to read as follows: |
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SUBCHAPTER D. EXEMPTIONS |
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Sec. 183.101. EXEMPTION FOR HOLDER OF PRIVATE CLUB BEER AND |
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WINE PERMIT. The tax imposed by this chapter does not apply to the |
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gross receipts of a permittee that is a holder of a private club |
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beer and wine permit. |
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SECTION 2. 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 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) mixed beverages, ice, or nonalcoholic beverages |
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and the preparation or service of these items if the receipts are |
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taxable by Chapter 183; |
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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: |
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(A) the holder or agent or employee is acting as |
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the agent of the members of the club; |
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(B) [and if] the beverages are to be served on the |
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premises of the club; and |
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(C) the holder does not have a private club beer |
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and wine permit; |
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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 3. 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 4. This Act takes effect July 1, 2007, if it |
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receives a vote of two-thirds of all the members elected to each |
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house, as provided by Section 39, Article III, Texas Constitution. |
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If this Act does not receive the vote necessary for immediate |
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effect, this Act takes effect September 1, 2007. |