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INTRODUCED
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HOUSE COMMITTEE
SUBSTITUTE
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SECTION 1. Section 12.05,
Alcoholic Beverage Code, is amended to read as follows:
Sec. 12.05. SALES BY CERTAIN
BREWERS. (a) The holder of a brewer's permit whose annual
production of ale in this state does not exceed, together with the annual
production of beer by the holder of a manufacturer's license acting under
the authority of Section 62.12 of this code at the same premises, a total
of 75,000 barrels, may sell ale produced under the permit to those persons
to whom the holder of a general class B wholesaler's permit may sell malt
liquor under Section 20.01(3) of this code.
(b) With regard to [such]
a sale described by Subsection (a), the brewer has the same
authority and is subject to the same requirements, including the
requirement to collect and remit taxes under Chapter 183, Tax Code,
that apply to a sale made by the holder of a general class B wholesaler's
permit.
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No
equivalent provision.
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SECTION 2. Section 62.12(a),
Alcoholic Beverage Code, is amended to read as follows:
(a) A manufacturer's
licensee whose annual production of beer in this state does not exceed
75,000 barrels may sell beer produced under the license to those
permittees, licensees, and persons to whom a general distributor's licensee
may sell beer under Section 64.01(2) of this code. With regard to such a
sale, the manufacturer has the same authority and is subject to the same
requirements, including the requirement to collect and remit taxes under
Chapter 183, Tax Code, as apply to a sale made by a general
distributor's licensee.
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No
equivalent provision.
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SECTION 3. Subchapter A,
Chapter 151, Tax Code, is amended by adding Section 151.0027 to read as
follows:
Sec. 151.0027.
"ALCOHOLIC BEVERAGE." "Alcoholic beverage" has the
meaning assigned by Section 1.04, Alcoholic Beverage Code.
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No
equivalent provision.
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SECTION 4. Section
151.054(a), Tax Code, is amended to read as follows:
(a) All [Except as
provided by Subsection (d) of this section, all] gross receipts of a
seller are presumed to have been subject to the sales tax unless a properly
completed resale or exemption certificate is accepted by the seller.
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No
equivalent provision.
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SECTION 5. Section 151.151,
Tax Code, is amended to read as follows:
Sec. 151.151. RESALE
CERTIFICATE. (a) In this section, "distributor,"
"package store local distributor," "permittee," and
"wholesaler" have the meanings assigned by Section 183.001(b).
(b) A purchaser may
give a resale certificate for the acquisition of a taxable item if the
purchaser intends to sell, lease, or rent it in the regular course of
business or transfer it as an integral part of a taxable service performed
in the regular course of business.
(c) A wholesaler,
distributor, or package store local distributor may not accept a resale
certificate in relation to a sale of an alcoholic beverage made to a
permittee.
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No
equivalent provision.
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SECTION 6. Section 151.153,
Tax Code, is amended to read as follows:
Sec. 151.153. RESALE
CERTIFICATE: COMMINGLED FUNGIBLE GOODS. (a) Except as provided by
Subsection (b), if [If] a purchaser gives a resale certificate
with respect to the purchase of fungible goods and then commingles the
goods with other similar fungible goods for which a resale certificate was
not given, sales from the mass of commingled fungible goods are deemed to
be sales of goods covered by the resale certificate until the quantity of
goods covered by the certificate equals the quantity of goods sold.
(b) If a purchaser gives
a resale certificate with respect to the purchase of fungible goods and
then commingles the goods with other similar fungible goods for which
acceptance of a resale certificate is not allowed under Section 151.151,
sales from the mass of commingled fungible goods are deemed to be sales of
goods subject to taxation under this chapter.
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No
equivalent provision.
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SECTION 7. Section 151.308,
Tax Code, is amended by amending Subsection (a) and adding Subsection (a-1)
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 162;
(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 or an oilfield portable unit, as those terms are
defined by Section 152.001;
(6) sales of alcoholic beverages by a wholesaler,
distributor, or package store local distributor to a permittee subject to
taxation under [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 the holder or agent or employee is acting as the
agent of the members of the club and if the beverages are to be served on
the premises of the club;
[(8)] oil well
service as taxed by Subchapter E, Chapter 191; and
(8) [(9)]
insurance premiums subject to gross premiums taxes.
(a-1) In this section, "distributor," "package store
local distributor," "permittee," and "wholesaler"
have the meanings assigned by Section 183.001(b).
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SECTION 1. 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 162;
(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 or an oilfield portable unit, as those terms are
defined by Section 152.001;
(6) mixed beverages, ice, or nonalcoholic beverages and the preparation
or service of these items if the receipts are taxable by Subchapter B, Chapter 183, or the items are taxable by Subchapter B-1, 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 the holder or agent or employee is acting as
the agent of the members of the club and if the beverages are to be served
on the premises of the club;
(8) oil well service as
taxed by Subchapter E, Chapter 191; and
(9) insurance premiums
subject to gross premiums taxes.
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SECTION 8. Section 151.462,
Tax Code, is amended by adding Subsection (d) to read as follows:
(d) The comptroller may
modify a report requirement prescribed by this section as necessary to
ensure the accurate remittance of taxes imposed under this chapter and
Chapter 183.
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No
equivalent provision.
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SECTION 9. The heading to
Subtitle G, Title 2, Tax Code, is amended to read as follows:
SUBTITLE G. GROSS RECEIPTS AND
WHOLESALE SALES TAXES
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SECTION 2. The heading to
Subtitle G, Title 2, Tax Code, is amended to read as follows:
SUBTITLE G. GROSS RECEIPTS AND
MIXED BEVERAGE TAXES
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SECTION 10. The heading to
Chapter 183, Tax Code, is amended to read as follows:
CHAPTER 183. WHOLESALE
ALCOHOLIC BEVERAGE [MIXED BEVERAGE] TAX
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SECTION 3. The heading to
Chapter 183, Tax Code, is amended to read as follows:
CHAPTER 183. MIXED BEVERAGE TAXES
[TAX]
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SECTION 11. Section
183.001(b), Tax Code, is amended to read as follows:
(b)
In this chapter:
(1)
"Commission" means the Texas Alcoholic Beverage Commission.
(2) "Distributor" means a person required to hold:
(A) a general distributor's license under Chapter 64, Alcoholic
Beverage Code;
(B) a local distributor's license under Chapter 65, Alcoholic
Beverage Code; or
(C) a branch distributor's license under Chapter 66, Alcoholic
Beverage Code.
(3) "Package store local distributor" means a person
required to hold:
(A) a package store permit under Chapter 22, Alcoholic Beverage
Code; and
(B) a local distributor's permit under Chapter 23, Alcoholic
Beverage Code.
(4) "Permittee"
means a mixed beverage permittee, a private club registration permittee, a
private club exemption certificate permittee, a private club late hours
permittee, a daily temporary private club permittee, a private club
registration permittee holding a food and beverage certificate, a daily
temporary mixed beverage permittee, a mixed beverage late hours permittee,
a mixed beverage permittee holding a food and beverage certificate, or a
caterer permittee.
(5) "Sales
price" has the meaning assigned by Section 151.007, as applicable.
(6) "Wholesaler" means a person required to hold:
(A) a wholesaler's permit under Chapter 19, Alcoholic Beverage Code;
(B) a general Class B wholesaler's permit under Chapter 20,
Alcoholic Beverage Code; or
(C) a local Class B wholesaler's permit under Chapter 21, Alcoholic
Beverage Code.
[(2)
"Business day" means the period beginning at 3 a.m. one day and
ending at 3 a.m. the next day.]
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SECTION 4. Section 183.001(b),
Tax Code, is amended by adding Subdivision (3) to read as follows:
(3) "Sales
price" has the meaning assigned by Section 151.007, as applicable.
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SECTION 12. The heading to
Subchapter B, Chapter 183, Tax Code, is amended to read as follows:
SUBCHAPTER B. WHOLESALE
ALCOHOLIC BEVERAGE [MIXED BEVERAGE] TAX
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SECTION 5. The heading to
Subchapter B, Chapter 183, Tax Code, is amended to read as follows:
SUBCHAPTER B. MIXED BEVERAGE
GROSS RECEIPTS TAX
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SECTION 13. Section 183.021,
Tax Code, is amended to read as follows:
Sec. 183.021. TAX IMPOSED ON
WHOLESALE ALCOHOLIC BEVERAGE SALE [MIXED BEVERAGES]. (a)
A tax [at the rate of 14 percent]
is imposed on the sale by a wholesaler,
distributor, or package store local distributor to a permittee of an
alcoholic beverage [gross
receipts of a permittee received from the sale, preparation, or service of
mixed beverages or from the sale, preparation, or service of ice or
nonalcoholic beverages that are sold, prepared, or served for the purpose
of being mixed with an alcoholic beverage and consumed on the premises of
the permittee].
(b) The rate of the tax is 14 percent of the sales price of the
alcoholic beverage.
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SECTION 6. Section 183.021,
Tax Code, is amended to read as follows:
Sec. 183.021. TAX IMPOSED ON
GROSS RECEIPTS OF PERMITTEE FROM MIXED BEVERAGES. A tax at the rate of seven [14] percent
is imposed on the gross receipts of a
permittee received from the sale, preparation, or service of mixed
beverages or from the sale, preparation, or service of ice or nonalcoholic
beverages that are sold, prepared, or served for the purpose of being mixed
with an alcoholic beverage and consumed on the premises of the permittee.
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SECTION 14. Section
183.0212, Tax Code, is amended to read as follows:
Sec. 183.0212. [SEPARATE]
DISCLOSURE OF TAX REQUIRED [ALLOWED]. (a) A [For
informational purposes only, a] wholesaler, distributor, or package
store local distributor shall [permittee may] provide
that each sales invoice, billing, service check, ticket, or other receipt
to a permittee [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
wholesaler, distributor, or package store
local distributor [permittee]
under this chapter in relation to that
item.
(b)
The separate statement must clearly disclose the amount of tax payable by
the wholesaler, distributor, or package store local distributor [permittee].
[(c)
The tax may not be separately charged to or paid by the customer.]
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SECTION 7. Section
183.0212(a), Tax Code, is amended to read as follows:
(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 subchapter [chapter] include a separate
statement disclosing the amount of tax to be paid by the permittee under this subchapter
[chapter] in relation to that item.
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SECTION 15. Sections 183.022(a)
and (b), Tax Code, are amended to read as follows:
(a) A wholesaler,
distributor, or package store local distributor [permittee]
shall file a tax return and remit the appropriate amount of tax
collected to [with] the commission [comptroller]
not later than the 20th day of each month.
(b) The return under this
section shall be in a form prescribed by the commission [comptroller]
and shall include [a statement of the total gross taxable receipts
during the preceding month and] any [other] information required
by the commission [comptroller].
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No
equivalent provision.
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SECTION 16. Section
183.023(b), Tax Code, is amended to read as follows:
(b) The commission [comptroller]
shall deposit the revenue received under this section in the general revenue
fund.
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No
equivalent provision.
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SECTION 17. Sections
183.024(a) and (d), Tax Code, are amended to read as follows:
(a) A wholesaler, distributor, or package store local distributor
[permittee] who fails to file a report as required by this chapter or who fails to pay a tax imposed by
this chapter when due shall pay five
percent of the amount due as a penalty, and if the wholesaler, distributor, or package store local
distributor [permittee]
fails to file the report or pay the tax within 30 days after the day the
tax or report is due, the wholesaler,
distributor, or package store local distributor [permittee] shall pay an additional
five percent of the amount due as an additional penalty.
(d) In addition to any other
penalty authorized by this section, a wholesaler,
distributor, or package store local distributor [permittee] who fails to file a
report as required by this chapter
shall pay a penalty of $50. The penalty provided by this subsection is
assessed without regard to whether the wholesaler,
distributor, or package store local distributor [permittee] subsequently files the
report or whether any taxes were due from the wholesaler, distributor, or package store local distributor [permittee] for the reporting period
under the required report.
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SECTION 8. Sections
183.024(a) and (d), Tax Code, are amended to read as follows:
(a) A permittee who fails to file a report as required by this subchapter
[chapter] or who fails to pay a tax imposed by this subchapter
[chapter] when due shall pay five percent of the amount due
as a penalty, and if the permittee
fails to file the report or pay the tax within 30 days after the day the
tax or report is due, the permittee
shall pay an additional five percent of the amount due as an additional
penalty.
(d) In addition to any other
penalty authorized by this section, a permittee
who fails to file a report as required by this subchapter [chapter]
shall pay a penalty of $50. The penalty provided by this subsection is
assessed without regard to whether the permittee
subsequently files the report or whether any taxes were due from the permittee for the reporting period under the
required report.
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SECTION 18. Section 183.051,
Tax Code, as effective September 1, 2013, is amended to read as follows:
Sec. 183.051. [MIXED
BEVERAGE] TAX CLEARANCE FUND. (a) Not later than the last day of the
month following a calendar quarter, the comptroller shall calculate the
total amount of taxes received during the quarter from wholesalers, distributors, or package store local distributors
for sales to permittees outside an
incorporated municipality within each county and the total amount received
from wholesalers, distributors, or package store local distributors for
sales to permittees within each incorporated municipality in each
county.
(b) The comptroller shall
issue to each county described in Subsection (a) a warrant drawn on the
general revenue fund in an amount appropriated by the legislature that may
not be less than 10.7143 percent of receipts
from sales to permittees within the county during the quarter
and shall issue to each incorporated municipality described in Subsection
(a) a warrant drawn on that fund in an amount appropriated by the
legislature that may not be less than 10.7143 percent of receipts from sales to permittees
within the incorporated municipality during the quarter.
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SECTION 13. Section 183.051,
Tax Code, as effective September 1, 2013, is amended to read as follows:
Sec. 183.051. MIXED BEVERAGE
TAX CLEARANCE FUND. (a) Not later than the last day of the month
following a calendar quarter, the comptroller shall calculate the total
amount of taxes received under Subchapters
B and B-1 during the quarter from
permittees outside an incorporated municipality within each county and the
total amount received from permittees within each incorporated municipality
in each county.
(b) The comptroller shall
issue to each county described in Subsection (a) a warrant drawn on the
general revenue fund in an amount appropriated by the legislature that may
not be less than 10.7143 percent of the
taxes received [receipts]
from permittees within the county during the quarter and shall issue
to each incorporated municipality described in Subsection (a) a warrant
drawn on that fund in an amount appropriated by the legislature that may
not be less than 10.7143 percent of the
taxes received [receipts]
from permittees within the incorporated municipality during the
quarter.
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SECTION 19. Section 183.053,
Tax Code, is amended to read as follows:
Sec. 183.053. SECURITY
REQUIREMENT. (a) A wholesaler,
distributor, or package store local distributor [permittee] subject to the tax
imposed by this chapter must comply
with the security requirements imposed by Chapter 151 except that a wholesaler, distributor, or package store local
distributor [permittee]
is not required to comply with Section 151.253(b).
(b) The total of bonds,
certificates of deposit, letters of credit, or other security determined to
be sufficient by the commission [comptroller] of a wholesaler, distributor, or package store local
distributor [permittee]
subject to the tax imposed by this chapter
shall be in an amount that the commission [comptroller] determines to be
sufficient to protect the fiscal interests of the state. The commission
[comptroller] may not set the amount of security at less than
$1,000 or more than the greater of $100,000 or four times the amount of the
wholesaler's, distributor's, or package
store local distributor's [permittee's]
average monthly tax liability.
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SECTION 9. Section 183.053,
Tax Code, is transferred to Subchapter B, Chapter 183, Tax Code,
redesignated as Section 183.025, Tax Code, and amended to read as follows:
Sec. 183.025 [183.053].
SECURITY REQUIREMENT. (a) A permittee
subject to the tax imposed by this subchapter [chapter] must comply with the
security requirements imposed by Chapter 151 except that a permittee is not required to comply with
Section 151.253(b).
(b) The total of bonds,
certificates of deposit, letters of credit, or other security determined to
be sufficient by the comptroller of a permittee subject to the tax imposed by this
subchapter [chapter] shall be in an amount that
the comptroller determines to be
sufficient to protect the fiscal interests of the state. The comptroller may not set the amount of
security at less than $1,000 or more than the greater of $100,000 or four
times the amount of the permittee's
average monthly tax liability.
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SECTION 20. Section 183.054,
Tax Code, is amended to read as follows:
Sec. 183.054. AUDIT
FREQUENCY. The commission [comptroller] shall have the
discretion to determine the frequency of [mixed
beverage tax] audits under this chapter.
In determining the frequency of the audit the commission [comptroller]
may consider the following factors:
(1) reasonable and prudent
accounting standards;
(2) the audit history of the
wholesaler, distributor, or package store
local distributor [permittee];
(3) the effect on state
revenues; and
(4) other factors the commission
[comptroller] deems appropriate.
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SECTION 10. Section 183.054,
Tax Code, is transferred to Subchapter B, Chapter 183, Tax Code,
redesignated as Section 183.026, Tax Code, and amended to read as follows:
Sec. 183.026 [183.054].
AUDIT FREQUENCY. The comptroller
shall have the discretion to determine the frequency of mixed beverage tax audits under this subchapter. In determining the
frequency of the audit the comptroller
may consider the following factors:
(1) reasonable and prudent
accounting standards;
(2) the audit history of the
permittee;
(3) the effect on state
revenues; and
(4) other factors the comptroller deems appropriate.
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SECTION 21. Section 183.055,
Tax Code is amended to read as follows:
Sec. 183.055. CREDITS AND
REFUNDS FOR BAD DEBTS. (a) A wholesaler,
distributor, or package store local distributor [permittee] may withhold the payment
of the tax on a portion of the sales price [gross receipts] that remains unpaid
by a purchaser if:
(1) during the reporting
period in which the alcoholic [mixed] beverage is sold, the wholesaler, distributor, or package store local
distributor [permittee]
determines that the unpaid portion will remain unpaid;
(2) the wholesaler, distributor, or package store local
distributor [permittee]
enters the unpaid portion of the sales price [gross receipts] in the wholesaler's, distributor's, or package store local
distributor's [permittee's]
books as a bad debt; and
(3) the bad debt is claimed
as a deduction for federal tax purposes during the same or a subsequent
reporting period.
(b) If the portion of a debt
determined to be bad under Subsection (a) is paid, the wholesaler, distributor, or package store local
distributor [permittee]
shall report and pay the tax on the portion during the reporting period in
which payment is made.
(c) A wholesaler, distributor, or package store local
distributor [permittee]
is entitled to credit or reimbursement for taxes paid on the portion of the
sales price [gross receipts] determined to be
worthless and actually charged off for federal income tax purposes.
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SECTION 11. Section 183.055,
Tax Code, is transferred to Subchapter B, Chapter 183, Tax Code,
redesignated as Section 183.027, Tax Code, and amended to read as follows:
Sec. 183.027 [183.055].
CREDITS AND REFUNDS FOR BAD DEBTS. (a) A permittee
may withhold the payment of the tax under
this subchapter on a portion of the gross receipts that remains unpaid by a purchaser if:
(1) during the reporting
period in which the mixed beverage is
sold, the permittee determines that
the unpaid portion will remain unpaid;
(2) the permittee enters the unpaid portion of the
sales gross receipts in the permittee's books as a bad debt; and
(3) the bad debt is claimed
as a deduction for federal tax purposes during the same or a subsequent
reporting period.
(b) If the portion of a debt
determined to be bad under Subsection (a) is paid, the permittee shall report and pay the tax on
the portion during the reporting period in which payment is made.
(c) A permittee is entitled to credit or
reimbursement for taxes paid on the portion of the gross receipts determined to be worthless and actually charged
off for federal income tax purposes.
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No
equivalent provision.
No
equivalent provision.
No
equivalent provision.
No
equivalent provision.
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SECTION 12. Chapter 183, Tax
Code, is amended by adding Subchapter B-1 to read as follows:
SUBCHAPTER B-1. MIXED
BEVERAGE SALES TAX
Sec. 183.041. TAX IMPOSED
ON SALES OF MIXED BEVERAGES AND RELATED ITEMS. (a) A tax is imposed on
each mixed beverage sold, prepared, or served by a permittee in this state
and on ice and each nonalcoholic beverage sold, prepared, or served by a
permittee in this state for the purpose of being mixed with an alcoholic
beverage and consumed on the premises of the permittee.
(b) The rate of the tax
is 8.25 percent of the sales price of the item sold, prepared, or served.
Sec. 183.042. 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 subchapter include a separate statement disclosing
the amount of tax imposed on the item under this subchapter.
(b) The separate
statement must clearly disclose the amount of tax.
Sec. 183.043.
APPLICABILITY OF OTHER LAW. (a) Except as otherwise provided by this
section:
(1) the tax imposed by
this subchapter is administered, collected, and enforced in the same manner
as the tax under Chapter 151 is administered, collected, and enforced; and
(2) Chapter 151 applies
to the tax imposed by this subchapter in the same manner as Chapter 151
applies to the tax imposed under Section 151.051.
(b) Sections 151.423 and
151.424 do not apply to the tax imposed by this subchapter.
(c) A sale to a permittee
of an item described by Section 183.021 is not a sale for resale for
purposes of Section 151.302 if the item is mixed with or becomes a
component part of a mixed beverage subject to taxation under this subchapter
that is served without any consideration paid to the permittee.
(d) An item subject to
tax under this subchapter is exempt from the taxes imposed under Subtitle
C, Title 3.
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No
equivalent provision.
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SECTION 14. Section 183.052,
Tax Code, is amended to read as follows:
Sec. 183.052. CONFLICT OF
RULES. If a rule or policy adopted by the Texas Alcoholic Beverage
Commission [commission] conflicts with a rule adopted by the
comptroller for the application, enforcement, or collection of a [the]
tax imposed by this chapter, the comptroller's rule prevails. A
conflicting rule or policy adopted by the commission is invalid to the
extent of the inconsistency. If the comptroller determines that a rule or
policy adopted by the commission conflicts with one adopted by the
comptroller relating to the application, enforcement, or collection of a
[the] tax imposed by this chapter, the comptroller shall notify the
commission in writing of the determination. After receipt of the
notification, the commission must amend or repeal the conflicting rule or
policy not later than the 90th day after the date of notification.
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SECTION 22. The following
provisions of the Tax Code are repealed:
(1) Section 151.054(d);
(2) Section 151.465;
(3) Section 151.466;
(4) Section 183.022(c); and
(5) Section 183.052.
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No
equivalent provision.
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SECTION 23. The change in
law made by this Act does not affect tax liability accruing before the
effective date of this Act. That liability continues in effect as if this
Act had not been enacted, and the former law is continued in effect for the
collection of taxes due and for civil and criminal enforcement of the
liability for those taxes.
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SECTION 15. Same as
introduced version.
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SECTION 24. This Act takes
effect January 1, 2014.
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SECTION 16. Same as
introduced version.
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