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A BILL TO BE ENTITLED
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AN ACT
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relating to the repeal of certain alcoholic beverage taxes and the |
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tax on controlled substances. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 34.04, Alcoholic Beverage Code, is |
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amended to read as follows: |
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Sec. 34.04. EXEMPTION FROM TAXES. [(a) The taxes imposed by
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this code shall be paid on all alcoholic beverages on a commercial
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passenger aircraft departing from an airport in this state, in
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accordance with rules and regulations prescribed by the commission.
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[(b)] The preparation and service of alcoholic beverages by |
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the holder of an airline beverage permit is exempt from a tax |
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imposed by this code and from the tax imposed by Chapter 151, Tax |
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Code [the Limited Sales, Excise and Use Tax Act]. [An airline
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beverage service fee of five cents is imposed on each individual
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serving of an alcoholic beverage served by the permittee inside the
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state. The fee accrues at the time the container containing an
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alcoholic beverage is delivered to the passenger. The permittee
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may absorb the cost of the fee or may collect it from the passenger.
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The permittee shall remit the fees to the commission each month
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under a reporting system prescribed by the commission.] |
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SECTION 2. Section 48.04, Alcoholic Beverage Code, is |
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amended to read as follows: |
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Sec. 48.04. EXEMPTION FROM TAXES. [(a) The taxes imposed by
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this code shall be paid on all alcoholic beverages on a commercial
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passenger train departing from a depot in this state in accordance
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with the rules prescribed by the commission.
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[(b)] The preparation and service of alcoholic beverages by |
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the holder of a passenger train beverage permit is exempt from a tax |
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imposed by this chapter and from the tax imposed by Chapter 151, Tax |
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Code [the Limited Sales, Excise, and Use Tax Act (Section 151.001 et
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seq., Tax Code)]. [A passenger train service fee of five cents is
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imposed on each individual serving of an alcoholic beverage served
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by the permittee inside the state. The fee accrues at the time the
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container containing an alcoholic beverage is delivered to the
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passenger. The permittee shall remit the fees to the commission
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each month under a reporting system prescribed by the commission.] |
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SECTION 3. The following are repealed: |
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(1) Section 411.109(c), Government Code; |
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(2) Section 111.021(j), Tax Code; and |
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(3) Chapter 159, Tax Code. |
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SECTION 4. 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 5. This Act takes effect September 1, 2015. |