82R9594 KLA-D

By: Pitts H.B. No. 3643

A BILL TO BE ENTITLED

AN ACT

relating to the remittance of mixed beverage taxes and taxes and fees on certain alcoholic beverages.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 34.04, Alcoholic Beverage Code, is amended by amending Subsection (b) and adding Subsections (c), (d), and (e) to read as follows:

(b) The preparation and service of alcoholic beverages by the holder of an airline beverage permit is exempt from the tax imposed by Chapter 151, Tax Code [the Limited Sales, Excise and Use Tax Act]. An airline beverage service fee of five cents is imposed on each individual serving of an alcoholic beverage served by the permittee inside the state. The fee accrues at the time the container containing an alcoholic beverage is delivered to the passenger. The permittee may absorb the cost of the fee or may collect it from the passenger. Subject to Subsections (c) and (e), the [The] permittee shall remit the fees to the commission each month under a reporting system prescribed by the commission.

(c) A permittee shall remit not later than the last workday of August of each odd-numbered year the portion prescribed by this subsection of the fees and taxes described by this section that accrue during that month and that would otherwise have been due in September under the reporting system in effect on January 1, 2011. The remittance must be accompanied by a report containing estimates for the month of August of the information ordinarily required on the report if it were filed in September. A remittance under this subsection must be equal to one of the following amounts, at the permittee's election:

(1) 90 percent of the estimated amount of the taxes and fees the permittee is required to collect and remit for the August reporting period; or

(2) the amount of taxes and fees the permittee actually collected and remitted in August of the preceding year.

(d) The report and payment required by Subsection (c) may be made in conjunction with the report and payment ordinarily required during August under the reporting system prescribed by the commission.

(e) A permittee who files a report required by Subsection (c) shall file a supplemental report not later than September 15 of each odd-numbered year that reports the total amount of taxes and fees collected for the month of August of that year and the amount required to be remitted. If the payment made under Subsection (c) is less than the amount required to be remitted, the supplemental report must be accompanied by a payment for the difference between the amount required to be remitted and the amount of the payment made under Subsection (c). If the payment made under Subsection (c) exceeds the amount required to be remitted, the supplemental report must state the amount of the overpayment. The permittee filing the supplemental report may take a credit in the amount of the overpayment against the next payment due under the reporting system prescribed by the commission.

SECTION 2. Section 48.04, Alcoholic Beverage Code, is amended by amending Subsection (b) and adding Subsections (c), (d), and (e) to read as follows:

(b) The preparation and service of alcoholic beverages by the holder of a passenger train beverage permit is exempt from the tax imposed by Chapter 151, Tax Code [the Limited Sales, Excise, and Use Tax Act (Section 151.001 et seq., Tax Code)]. A passenger train service fee of five cents is imposed on each individual serving of an alcoholic beverage served by the permittee inside the state. The fee accrues at the time the container containing an alcoholic beverage is delivered to the passenger. Subject to Subsections (c) and (e), the [The] permittee shall remit the fees to the commission each month under a reporting system prescribed by the commission.

(c) A permittee shall remit not later than the last workday of August of each odd-numbered year the portion prescribed by this subsection of the fees and taxes described by this section that accrue during that month and that would otherwise have been due in September under the reporting system in effect on January 1, 2011. The remittance must be accompanied by a report containing estimates for the month of August of the information ordinarily required on the report if it were filed in September. A remittance under this subsection must be equal to one of the following amounts, at the permittee's election:

(1) 90 percent of the estimated amount of the taxes and fees the permittee is required to collect and remit for the August reporting period; or

(2) the amount of taxes and fees the permittee actually collected and remitted in August of the preceding year.

(d) The report and payment required by Subsection (c) may be made in conjunction with the report and payment ordinarily required during August under the reporting system prescribed by the commission.

(e) A permittee who files a report required by Subsection (c) shall file a supplemental report not later than September 15 of each odd-numbered year that reports the total amount of taxes and fees collected for the month of August of that year and the amount required to be remitted. If the payment made under Subsection (c) is less than the amount required to be remitted, the supplemental report must be accompanied by a payment for the difference between the amount required to be remitted and the amount of the payment made under Subsection (c). If the payment made under Subsection (c) exceeds the amount required to be remitted, the supplemental report must state the amount of the overpayment. The permittee filing the supplemental report may take a credit in the amount of the overpayment against the next payment due under the reporting system prescribed by the commission.

SECTION 3. Section 201.07, Alcoholic Beverage Code, is amended to read as follows:

Sec. 201.07. DUE DATE. (a) Subject to Subsections (b) and (d), the [The] tax on liquor is due and payable on the 15th of the month following the first sale, together with a report on the tax due.

(b) Each permittee who is liable for the taxes imposed by this subchapter shall file not later than the last workday of August of each odd-numbered year the report that would otherwise have been due on or before September 15 of that year under Subsection (a) without accounting for any credit or discount to which the permittee is entitled. The report must contain estimates for the month of August of the information ordinarily required on the report if it were filed in September, other than information relating to any credit or discount to which the permittee is entitled. The permittee must remit with the report a payment equal to one of the following amounts, at the permittee's election:

(1) 90 percent of the estimated amount of tax for which the permittee is liable for the month of August without accounting for any credit or discount to which the permittee is entitled; or

(2) the amount of tax the permittee actually collected and remitted in August of the preceding year.

(c) The report and payment required by Subsection (b) may be filed in conjunction with the report and payment required by Subsection (a) that is due on or before August 15 of an odd-numbered year.

(d) A permittee who files a report required by Subsection (b) shall file a supplemental report not later than September 15 of each odd-numbered year that reports the total amount of tax for which the permittee is liable for the month of August of that year and the amount required to be remitted, after accounting for any credit or discount to which the permittee is entitled. If the payment made under Subsection (b) is less than the amount required to be remitted, the supplemental report must be accompanied by a payment for the difference between the amount required to be remitted and the amount of the payment made under Subsection (b). If the payment made under Subsection (b) exceeds the amount required to be remitted, the supplemental report must state the amount of the overpayment. The permittee filing the supplemental report may take a credit in the amount of the overpayment against the next payment due under Subsection (a).

SECTION 4. Section 201.43, Alcoholic Beverage Code, is amended by amending Subsection (b) and adding Subsections (c), (d), and (e) to read as follows:

(b) Subject to Subsections (c) and (e), the [The] tax is due and payable on the 15th day of the month following the month in which the taxable first sale occurs, together with a report on the tax due.

(c) Each permittee who is liable for the tax imposed by this subchapter shall file not later than the last workday of August of each odd-numbered year the report that would otherwise have been due on or before September 15 of that year under Subsection (b) without accounting for any credit or discount to which the permittee is entitled. The report must contain estimates for the month of August of the information ordinarily required on the report if it were filed in September, other than information relating to any credit or discount to which the permittee is entitled. The permittee must remit with the report a payment equal to one of the following amounts, at the permittee's election:

(1) 90 percent of the estimated amount of tax the permittee is required to collect and remit during August without accounting for any credit or discount to which the permittee is entitled; or

(2) the amount of tax the permittee actually collected and remitted in August of the preceding year.

(d) The report and payment required by Subsection (c) may be filed in conjunction with the report and payment required by Subsection (b) that is due on or before August 15 of an odd-numbered year.

(e) A permittee who files a report required by Subsection (c) shall file a supplemental report not later than September 15 of each odd-numbered year that reports the total amount of tax for which the permittee is liable for the month of August of that year and the amount required to be remitted, after accounting for any credit or discount to which the permittee is entitled. If the payment made under Subsection (c) is less than the amount required to be remitted, the supplemental report must be accompanied by a payment for the difference between the amount required to be remitted and the amount of the payment made under Subsection (c). If the payment made under Subsection (c) exceeds the amount required to be remitted, the supplemental report must state the amount of the overpayment. The permittee filing the supplemental report may take a credit in the amount of the overpayment against the next payment due under Subsection (b).

SECTION 5. Section 203.03, Alcoholic Beverage Code, is amended by amending Subsection (b) and adding Subsections (c), (d), and (e) to read as follows:

(b) Subject to Subsections (c) and (e), the [The] tax is due and payable on the 15th day of the month following the month in which the taxable first sale occurs, together with a report on the tax due.

(c) Each licensee who is liable for the tax imposed by this chapter shall file not later than the last workday of August of each odd-numbered year the report that would otherwise have been due on or before September 15 of that year under Subsection (b) without accounting for any credit or discount to which the licensee is entitled. The report must contain estimates for the month of August of the information ordinarily required on the report if it were filed in September, other than information relating to any credit or discount to which the licensee is entitled. The licensee must remit with the report a payment equal to one of the following amounts, at the licensee's election:

(1) 90 percent of the estimated amount of tax for which the licensee is liable for the month of August without accounting for any credit or discount to which the licensee is entitled; or

(2) the amount of tax the licensee actually collected and remitted in August of the preceding year.

(d) The report and payment required by Subsection (c) may be filed in conjunction with the report and payment required by Subsection (b) that is due on or before August 15 of an odd-numbered year.

(e) A licensee who files a report required by Subsection (c) shall file a supplemental report not later than September 15 of each odd-numbered year that reports the total amount of tax for which the licensee is liable for the month of August of that year and the amount required to be remitted, after accounting for any credit or discount to which the licensee is entitled. If the payment made under Subsection (c) is less than the amount required to be remitted, the supplemental report must be accompanied by a payment for the difference between the amount required to be remitted and the amount of the payment made under Subsection (c). If the payment made under Subsection (c) exceeds the amount required to be remitted, the supplemental report must state the amount of the overpayment. The licensee filing the supplemental report may take a credit in the amount of the overpayment against the next payment due under Subsection (b).

SECTION 6. Subchapter B, Chapter 183, Tax Code, is amended by adding Section 183.024 to read as follows:

Sec. 183.024. DUE DATES OF CERTAIN RETURNS AND PAYMENTS. (a) This section applies to the reporting and remittance of taxes imposed under this subchapter during August of each odd-numbered year and prevails to the extent of a conflict with Section 183.022 or 183.023.

(b) A permittee shall file with the comptroller not later than the last workday of August of each odd-numbered year the tax return that would otherwise have been due on or before September 20 of that year under Section 183.022 without accounting for any credit or allowance to which the permittee is entitled. The return must contain estimates for the month of August of the information ordinarily required on the return if it were filed in September, other than information relating to any credit or allowance to which the permittee is entitled. The permittee must remit with the return a payment equal to one of the following amounts, at the permittee's election:

(1) 90 percent of the estimated amount of tax imposed on the permittee during August without accounting for any credit or allowance to which the permittee is entitled; or

(2) the amount of tax actually imposed on the permittee and remitted in August of the preceding year.

(c) The return and payment required by Subsection (b) may be filed in conjunction with the return and payment required by Sections 183.022 and 183.023 that is due on or before August 20 of an odd-numbered year.

(d) A permittee who files a return required by Subsection (b) shall file a supplemental return not later than September 20 of each odd-numbered year that reports the total amount of tax collected for the month of August of that year and the amount required to be remitted, after accounting for any credit or allowance to which the permittee is entitled. If the payment made under Subsection (b) is less than the amount required to be remitted, the supplemental return must be accompanied by a payment for the difference between the amount required to be remitted and the amount of the payment made under Subsection (b). If the payment made under Subsection (b) exceeds the amount required to be remitted, the supplemental return must state the amount of the overpayment. The permittee filing the supplemental return may take a credit in the amount of the overpayment against the next payment due under Section 183.023.

SECTION 7. 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.