|
|
|
A BILL TO BE ENTITLED
|
|
AN ACT
|
|
relating to taxes imposed on vinous liquor. |
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
SECTION 1. Sections 201.04(a) and (b), Alcoholic Beverage |
|
Code, are amended to read as follows: |
|
(a) A tax is imposed on the first sale of vinous liquor that |
|
does not contain over 16 [14] percent of alcohol by volume at the |
|
rate of 20.4 cents per gallon. |
|
(b) A tax is imposed on vinous liquor that contains more |
|
than 16 [14] percent of alcohol by volume at the rate of 40.8 cents |
|
per gallon. |
|
SECTION 2. The changes in law made by this Act do 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. |
|
SECTION 3. This Act takes effect September 1, 2017. |