Honorable Dustin Burrows, Chair, House Committee on Ways & Means
FROM:
John McGeady, Assistant Director Sarah Keyton, Assistant Director Legislative Budget Board
IN RE:
HB3006 by Burrows (relating to the administration of the mixed beverage sales tax.), Committee Report 1st House, Substituted
No significant fiscal implication to the State is anticipated.
The bill would amend Chapter 183, Subchapter B-1 of the Tax Code, regarding the Mixed Beverage Sales Tax, to align the due date for reports and payments-on or before the 20th day of each month-with those of the Mixed Beverage Gross Receipts Tax.
The bill would take effect October 1, 2019.
Most mixed beverage taxpayers are presently operating under the due date set in this bill, therefore the revenue implications of this bill should not be significant.
Local Government Impact
No fiscal implication to units of local government is anticipated.