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A BILL TO BE ENTITLED
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AN ACT
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relating to imposing an additional mixed beverage tax and |
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depositing the revenue in the crime victim compensation fund. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 183.021, Tax Code, is amended to read as |
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follows: |
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Sec. 183.021. TAX IMPOSED ON MIXED BEVERAGES. (a) A tax at |
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the rate of 14 percent is imposed on the gross receipts of a |
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permittee received from the sale, preparation, or service of mixed |
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beverages or from the sale, preparation, or service of ice or |
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nonalcoholic beverages that are sold, prepared, or served for the |
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purpose of being mixed with an alcoholic beverage and consumed on |
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the premises of the permittee. |
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(b) An additional tax of one cent is imposed on each: |
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(1) mixed beverage sold, prepared, or served by a |
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permittee; and |
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(2) glass or serving of ice or nonalcoholic beverage |
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sold, prepared, or served by a permittee for the purpose of being |
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mixed with an alcoholic beverage and consumed on the premises of the |
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permittee. |
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SECTION 2. Section 183.023(b), Tax Code, is amended to read |
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as follows: |
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(b) The comptroller shall deposit the revenue received |
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under this section from: |
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(1) the tax imposed under Section 183.021(a) in the |
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general revenue fund; and |
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(2) the tax imposed under Section 183.021(b) in the |
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compensation to victims of crime fund established under Subchapter |
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B, Chapter 56, Code of Criminal Procedure. |
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SECTION 3. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 4. This Act takes effect September 1, 2013. |