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A BILL TO BE ENTITLED
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AN ACT
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relating to temporarily decreasing the rate of the mixed beverage |
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gross receipts tax. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. (a) Section 183.021, Tax Code, is amended to |
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read as follows: |
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Sec. 183.021. TAX IMPOSED ON GROSS RECEIPTS OF PERMITTEE |
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FROM MIXED BEVERAGES. A tax at the rate of 4.7 [6.7] percent is |
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imposed on the gross receipts of a permittee received from the sale, |
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preparation, or service of mixed beverages or from the sale, |
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preparation, or service of ice or nonalcoholic beverages that are |
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sold, prepared, or served for the purpose of being mixed with an |
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alcoholic beverage and consumed on the premises of the permittee. |
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(b) The change in law made by this section does not affect |
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tax liability accruing before the effective date of this section. |
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That liability continues in effect as if this section had not been |
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enacted, and the former law is continued in effect for the |
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collection and enforcement of those taxes. |
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(c) The change in law made by this section applies beginning |
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at 3 a.m. on the effective date of this section. The law in effect |
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immediately before the effective date of this section continues in |
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effect until 3 a.m. on the effective date of this section. |
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SECTION 2. (a) This section takes effect September 1, |
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2023. |
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(b) Section 183.021, Tax Code, is amended to read as |
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follows: |
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Sec. 183.021. TAX IMPOSED ON GROSS RECEIPTS OF PERMITTEE |
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|
FROM MIXED BEVERAGES. A tax at the rate of 6.7 percent is imposed on |
|
|
the gross receipts of a permittee received from the sale, |
|
|
preparation, or service of mixed beverages or from the sale, |
|
|
preparation, or service of ice or nonalcoholic beverages that are |
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|
sold, prepared, or served for the purpose of being mixed with an |
|
|
alcoholic beverage and consumed on the premises of the permittee. |
|
|
(c) The change in law made by this section does not affect |
|
|
tax liability accruing before the effective date of this section. |
|
|
That liability continues in effect as if this section had not been |
|
|
enacted, and the former law is continued in effect for the |
|
|
collection and enforcement of those taxes. |
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|
(d) The change in law made by this section applies beginning |
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|
at 3 a.m. on the effective date of this section. The law in effect |
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immediately before the effective date of this section continues in |
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effect until 3 a.m. on the effective date of this section. |
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SECTION 3. Except as otherwise provided by this Act, this |
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Act takes effect September 1, 2021. |