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A BILL TO BE ENTITLED
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AN ACT
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relating to the administration, collection, and enforcement of |
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taxes on mixed beverages; imposing a tax on sales of mixed |
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beverages; decreasing the rate of the current tax on mixed |
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beverages. |
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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 Subchapter B, Chapter 183, or the items are taxable by |
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Subchapter B-1, 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 MIXED BEVERAGE TAXES |
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SECTION 3. The heading to Chapter 183, Tax Code, is amended |
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to read as follows: |
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CHAPTER 183. MIXED BEVERAGE TAXES [TAX] |
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SECTION 4. Section 183.001(b), Tax Code, is amended by |
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adding Subdivision (3) to read as follows: |
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(3) "Sales price" has the meaning assigned by Section |
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151.007, as applicable. |
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SECTION 5. The heading to Subchapter B, Chapter 183, Tax |
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Code, is amended to read as follows: |
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SUBCHAPTER B. MIXED BEVERAGE GROSS RECEIPTS TAX |
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SECTION 6. 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 GROSS RECEIPTS OF PERMITTEE |
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FROM MIXED BEVERAGES. A tax at the rate of seven [14] percent is |
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imposed on the gross receipts of a permittee received from the sale, |
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preparation, or service of mixed beverages or from the sale, |
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preparation, or service of ice or nonalcoholic beverages that are |
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sold, prepared, or served for the purpose of being mixed with an |
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alcoholic beverage and consumed on the premises of the permittee. |
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SECTION 7. Section 183.0212(a), Tax Code, is amended to |
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read as follows: |
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(a) For informational purposes only, a permittee may |
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provide that each sales invoice, billing, service check, ticket, or |
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other receipt to a customer for the purchase of an item subject to |
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taxation under this subchapter [chapter] include a separate |
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statement disclosing the amount of tax to be paid by the permittee |
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under this subchapter [chapter] in relation to that item. |
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SECTION 8. Sections 183.024(a) and (d), Tax Code, are |
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amended to read as follows: |
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(a) A permittee who fails to file a report as required by |
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this subchapter [chapter] or who fails to pay a tax imposed by this |
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subchapter [chapter] when due shall pay five percent of the amount |
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due as a penalty, and if the permittee fails to file the report or |
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pay the tax within 30 days after the day the tax or report is due, |
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the permittee shall pay an additional five percent of the amount due |
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as an additional penalty. |
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(d) In addition to any other penalty authorized by this |
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section, a permittee who fails to file a report as required by this |
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subchapter [chapter] shall pay a penalty of $50. The penalty |
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provided by this subsection is assessed without regard to whether |
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the permittee subsequently files the report or whether any taxes |
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were due from the permittee for the reporting period under the |
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required report. |
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SECTION 9. Section 183.053, Tax Code, is transferred to |
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Subchapter B, Chapter 183, Tax Code, redesignated as Section |
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183.025, Tax Code, and amended to read as follows: |
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Sec. 183.025 [183.053]. SECURITY REQUIREMENT. (a) A |
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permittee subject to the tax imposed by this subchapter [chapter] |
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must comply with the security requirements imposed by Chapter 151 |
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except that a permittee is not required to comply with Section |
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151.253(b). |
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(b) The total of bonds, certificates of deposit, letters of |
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credit, or other security determined to be sufficient by the |
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comptroller of a permittee subject to the tax imposed by this |
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subchapter [chapter] shall be in an amount that the comptroller |
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determines to be sufficient to protect the fiscal interests of the |
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state. The comptroller may not set the amount of security at less |
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than $1,000 or more than the greater of $100,000 or four times the |
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amount of the permittee's average monthly tax liability. |
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SECTION 10. Section 183.054, Tax Code, is transferred to |
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Subchapter B, Chapter 183, Tax Code, redesignated as Section |
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183.026, Tax Code, and amended to read as follows: |
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Sec. 183.026 [183.054]. AUDIT FREQUENCY. The comptroller |
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shall have the discretion to determine the frequency of mixed |
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beverage tax audits under this subchapter. In determining the |
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frequency of the audit the comptroller may consider the following |
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factors: |
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(1) reasonable and prudent accounting standards; |
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(2) the audit history of the permittee; |
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(3) the effect on state revenues; and |
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(4) other factors the comptroller deems appropriate. |
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SECTION 11. Section 183.055, Tax Code, is transferred to |
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Subchapter B, Chapter 183, Tax Code, redesignated as Section |
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183.027, Tax Code, and amended to read as follows: |
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Sec. 183.027 [183.055]. CREDITS AND REFUNDS FOR BAD DEBTS. |
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(a) A permittee may withhold the payment of the tax under this |
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subchapter on a portion of the gross receipts that remains unpaid by |
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a purchaser if: |
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(1) during the reporting period in which the mixed |
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beverage is sold, the permittee determines that the unpaid portion |
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will remain unpaid; |
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(2) the permittee enters the unpaid portion of the |
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sales gross receipts in the permittee's books as a bad debt; and |
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(3) the bad debt is claimed as a deduction for federal |
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tax purposes during the same or a subsequent reporting period. |
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(b) If the portion of a debt determined to be bad under |
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Subsection (a) is paid, the permittee shall report and pay the tax |
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on the portion during the reporting period in which payment is made. |
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(c) A permittee is entitled to credit or reimbursement for |
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taxes paid on the portion of the gross receipts determined to be |
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worthless and actually charged off for federal income tax purposes. |
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SECTION 12. Chapter 183, Tax Code, is amended by adding |
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Subchapter B-1 to read as follows: |
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SUBCHAPTER B-1. MIXED BEVERAGE SALES TAX |
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Sec. 183.041. TAX IMPOSED ON SALES OF MIXED BEVERAGES AND |
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RELATED ITEMS. (a) A tax is imposed on each mixed beverage sold, |
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prepared, or served by a permittee in this state and on ice and each |
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nonalcoholic beverage sold, prepared, or served by a permittee in |
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this state for the purpose of being mixed with an alcoholic beverage |
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and consumed on the premises of the permittee. |
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(b) The rate of the tax is 8.25 percent of the sales price of |
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the item sold, prepared, or served. |
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Sec. 183.042. SEPARATE DISCLOSURE OF TAX ALLOWED. (a) For |
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informational purposes only, a permittee may provide that each |
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sales invoice, billing, service check, ticket, or other receipt to |
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a customer for the purchase of an item subject to taxation under |
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this subchapter include a separate statement disclosing the amount |
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of tax imposed on the item under this subchapter. |
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(b) The separate statement must clearly disclose the amount |
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of tax. |
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Sec. 183.043. APPLICABILITY OF OTHER LAW. (a) Except as |
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otherwise provided by this section: |
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(1) the tax imposed by this subchapter is |
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administered, collected, and enforced in the same manner as the tax |
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under Chapter 151 is administered, collected, and enforced; and |
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(2) Chapter 151 applies to the tax imposed by this |
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subchapter in the same manner as Chapter 151 applies to the tax |
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imposed under Section 151.051. |
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(b) Sections 151.423 and 151.424 do not apply to the tax |
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imposed by this subchapter. |
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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 subchapter that is served |
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without any consideration paid to the permittee. |
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(d) An item subject to tax under this subchapter is exempt |
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from the taxes imposed under Subtitle C, Title 3. |
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SECTION 13. Section 183.051, Tax Code, as effective |
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September 1, 2013, is amended to read as follows: |
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Sec. 183.051. MIXED BEVERAGE TAX CLEARANCE FUND. (a) Not |
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later than the last day of the month following a calendar quarter, |
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the comptroller shall calculate the total amount of taxes received |
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under Subchapters B and B-1 during the quarter from permittees |
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outside an incorporated municipality within each county and the |
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total amount received from permittees within each incorporated |
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municipality in each county. |
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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 the taxes received [receipts] from permittees |
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within the county during the quarter and shall issue to each |
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incorporated municipality described in Subsection (a) a warrant |
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drawn on that fund in an amount appropriated by the legislature that |
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may not be less than 10.7143 percent of the taxes received |
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[receipts] from permittees within the incorporated municipality |
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during the quarter. |
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SECTION 14. Section 183.052, Tax Code, is amended to read as |
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follows: |
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Sec. 183.052. CONFLICT OF RULES. If a rule or policy |
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adopted by the Texas Alcoholic Beverage Commission [commission] |
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conflicts with a rule adopted by the comptroller for the |
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application, enforcement, or collection of a [the] tax imposed by |
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this chapter, the comptroller's rule prevails. A conflicting rule |
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or policy adopted by the commission is invalid to the extent of the |
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inconsistency. If the comptroller determines that a rule or policy |
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adopted by the commission conflicts with one adopted by the |
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comptroller relating to the application, enforcement, or |
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collection of a [the] tax imposed by this chapter, the comptroller |
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shall notify the commission in writing of the determination. After |
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receipt of the notification, the commission must amend or repeal |
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the conflicting rule or policy not later than the 90th day after the |
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date of notification. |
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SECTION 15. 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 16. This Act takes effect January 1, 2014. |