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A BILL TO BE ENTITLED
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AN ACT
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relating to changing the manner in which the tax on mixed beverages |
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is imposed. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.308(a), Tax Code, is amended to read |
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as follows: |
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(a) The following are exempted from the taxes imposed by |
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this chapter: |
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(1) oil as taxed by Chapter 202; |
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(2) sulphur as taxed by Chapter 203; |
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(3) motor fuels and special fuels as defined, taxed, |
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or exempted by Chapter 162; |
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(4) cement as taxed by Chapter 181; |
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(5) motor vehicles, trailers, and semitrailers as |
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defined, taxed, or exempted by Chapter 152, other than a mobile |
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office or an oilfield portable unit, as those terms are defined by |
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Section 152.001; |
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(6) mixed beverages, ice, or nonalcoholic beverages |
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and the preparation or service of these items [if the receipts are] |
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taxable by Chapter 183; |
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(7) alcoholic beverages when sold to the holder of a |
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private club registration permit or to the agent or employee of the |
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holder of a private club registration permit if the holder or agent |
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or employee is acting as the agent of the members of the club and if |
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the beverages are to be served on the premises of the club; |
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(8) oil well service as taxed by Subchapter E, Chapter |
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191; and |
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(9) insurance premiums subject to gross premiums |
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taxes. |
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SECTION 2. The heading to Subtitle G, Title 2, Tax Code, is |
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amended to read as follows: |
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SUBTITLE G. GROSS RECEIPTS AND ALCOHOLIC BEVERAGE TAXES |
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SECTION 3. 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, use, preparation, or service of |
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mixed beverages and [or from] the sale, use, preparation, or |
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service of ice or nonalcoholic beverages that are sold, used, |
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prepared, or served for the purpose of being mixed with an alcoholic |
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beverage and consumed on the premises of a [the] permittee. |
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(b) The tax rate is 14 percent of the sales price of the item |
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sold, used, prepared, or served. |
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SECTION 4. Subchapter B, Chapter 183, Tax Code, is amended |
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by adding Section 183.0215 to read as follows: |
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Sec. 183.0215. APPLICABILITY OF OTHER LAW. (a) Except as |
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provided by this chapter: |
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(1) the tax imposed by this chapter is administered, |
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imposed, collected, and enforced in the same manner as the tax under |
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Chapter 151 is administered, imposed, collected, and enforced; and |
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(2) the provisions of Chapter 151 applicable to the |
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sales tax imposed under Subchapter C, Chapter 151, apply to the tax |
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imposed by this chapter. |
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(b) Sections 151.423 and 151.424 do not apply to the tax |
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imposed by this chapter. |
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(c) A sale to a permittee of an item described by Section |
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183.021 is not a sale for resale for purposes of Section 151.302 if |
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the item is mixed with or becomes a component part of a mixed |
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beverage subject to taxation under this chapter that is served |
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without any consideration paid to the permittee. |
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(d) An item subject to taxation under this chapter is |
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exempted from taxes imposed under Subtitle C, Title 3. |
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SECTION 5. Section 183.051(b), Tax Code, as effective |
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September 1, 2013, is amended to read as follows: |
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(b) The comptroller shall issue to each county described in |
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Subsection (a) a warrant drawn on the general revenue fund in an |
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amount appropriated by the legislature that may not be less than |
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10.7143 percent of taxes received under this chapter [receipts] |
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from permittees within the county during the quarter and shall |
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issue to each incorporated municipality described in Subsection (a) |
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a warrant drawn on that fund in an amount appropriated by the |
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legislature that may not be less than 10.7143 percent of taxes |
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received under this chapter [receipts] from permittees within the |
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incorporated municipality during the quarter. |
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SECTION 6. Section 1504.256(b), Government Code, is amended |
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to read as follows: |
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(b) The total amount of mixed beverage tax receipts pledged |
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under Subsection (a) may not exceed an amount equal to 1-1/2 percent |
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of the sales price of items [gross receipts] subject to taxation |
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under Chapter 183, Tax Code, from permittees within the |
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municipality. |
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SECTION 7. Sections 183.022, 183.023, 183.024, and 183.055, |
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Tax Code, are repealed. |
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SECTION 8. The change in law made by this Act does not |
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affect a tax imposed before the effective date of this Act. A tax |
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imposed before the effective date of this Act is governed by the law |
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in effect when the tax was imposed, and that law is continued in |
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effect for purposes of the liability for and collection of that tax. |
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SECTION 9. This Act takes effect September 1, 2013. |