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By: Burrows (Senate Sponsor - West) |
H.B. No. 3006 |
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(In the Senate - Received from the House April 30, 2019; |
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May 1, 2019, read first time and referred to Committee on Business & |
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Commerce; May 20, 2019, reported favorably by the following vote: |
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Yeas 9, Nays 0; May 20, 2019, sent to printer.) |
| Click here to see the committee vote |
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A BILL TO BE ENTITLED
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AN ACT
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relating to the administration of the mixed beverage sales tax. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter B-1, Chapter 183, Tax Code, is |
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amended by adding Sections 183.0421 and 183.0422 to read as |
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follows: |
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Sec. 183.0421. TAX RETURN DUE DATE. (a) A permittee shall |
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file a tax return with the comptroller not later than the 20th day |
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of each month. |
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(b) The return under this section must be in a form |
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prescribed by the comptroller and must include a statement of the |
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total sales and total taxable sales during the preceding month and |
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any other information required by the comptroller. |
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(c) A tax due for a business day that falls in two different |
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months is allocated to the month in which the business day begins. |
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Sec. 183.0422. PAYMENT. The tax due for the preceding month |
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must accompany the return and must be payable to the state. |
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SECTION 2. Section 183.043, Tax Code, is amended by |
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amending Subsection (b) and adding Subsection (e) to read as |
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follows: |
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(b) Sections 151.027(a), 151.423, and 151.424 do not apply |
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to the tax imposed by this subchapter. |
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(e) To the extent of a conflict between a provision of this |
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subchapter and a provision of Subchapter I, Chapter 151, the |
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provision of this subchapter prevails. |
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SECTION 3. This Act takes effect October 1, 2019. |
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* * * * * |