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A BILL TO BE ENTITLED
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AN ACT
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relating to the separate statement of the mixed beverage tax for |
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informational purposes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter B, Chapter 183, Tax Code, is amended |
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by adding Section 183.0212 to read as follows: |
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Sec. 183.0212. SEPARATE DISCLOSURE OF TAX ALLOWED. (a) For |
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informational purposes only, a permittee may provide that each |
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sales invoice, billing, service check, ticket, or other receipt to |
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a customer for the purchase of an item subject to taxation under |
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this chapter include a separate statement disclosing the amount of |
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tax to be paid by the permittee under this chapter in relation to |
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that item. |
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(b) The separate statement must clearly disclose the amount |
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of tax payable by the permittee. |
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(c) The tax may not be separately charged to or paid by the |
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customer. |
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SECTION 2. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2011. |