|
|
|
A BILL TO BE ENTITLED
|
|
AN ACT
|
|
relating to the administration of the mixed beverage sales tax. |
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
SECTION 1. Subchapter B-1, Chapter 183, Tax Code, is |
|
amended by adding Sections 183.0421 and 183.0422 to read as |
|
follows: |
|
Sec. 183.0421. TAX RETURN DUE DATE. (a) A permittee shall |
|
file a tax return with the comptroller not later than the 20th day |
|
of each month. |
|
(b) The return under this section must be in a form |
|
prescribed by the comptroller and must include a statement of the |
|
total sales and total taxable sales during the preceding month and |
|
any other information required by the comptroller. |
|
(c) A tax due for a business day that falls in two different |
|
months is allocated to the month in which the business day begins. |
|
Sec. 183.0422. PAYMENT. The tax due for the preceding month |
|
must accompany the return and must be payable to the state. |
|
SECTION 2. Section 183.043, Tax Code, is amended by |
|
amending Subsection (b) and adding Subsection (e) to read as |
|
follows: |
|
(b) Sections 151.027(a), 151.423, and 151.424 do not apply |
|
to the tax imposed by this subchapter. |
|
(e) To the extent of a conflict between a provision of this |
|
subchapter and a provision of Subchapter I, Chapter 151, the |
|
provision of this subchapter prevails. |
|
SECTION 3. This Act takes effect October 1, 2019. |