|
|
|
|
AN ACT
|
|
relating to the separate statement of the mixed beverage tax for |
|
informational purposes. |
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
SECTION 1. Subchapter B, Chapter 183, Tax Code, is amended |
|
by adding Section 183.0212 to read as follows: |
|
Sec. 183.0212. SEPARATE DISCLOSURE OF TAX ALLOWED. (a) For |
|
informational purposes only, a permittee may provide that each |
|
sales invoice, billing, service check, ticket, or other receipt to |
|
a customer for the purchase of an item subject to taxation under |
|
this chapter include a separate statement disclosing the amount of |
|
tax to be paid by the permittee under this chapter in relation to |
|
that item. |
|
(b) The separate statement must clearly disclose the amount |
|
of tax payable by the permittee. |
|
(c) The tax may not be separately charged to or paid by the |
|
customer. |
|
SECTION 2. This Act takes effect immediately 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, 2011. |
|
|
|
______________________________ |
______________________________ |
|
President of the Senate |
Speaker of the House |
|
|
|
I certify that H.B. No. 2033 was passed by the House on April |
|
26, 2011, by the following vote: Yeas 148, Nays 0, 2 present, not |
|
voting. |
|
|
|
______________________________ |
|
Chief Clerk of the House |
|
|
|
I certify that H.B. No. 2033 was passed by the Senate on May |
|
17, 2011, by the following vote: Yeas 31, Nays 0. |
|
|
|
______________________________ |
|
Secretary of the Senate |
|
APPROVED: _____________________ |
|
Date |
|
|
|
_____________________ |
|
Governor |