| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to a reduction in the amount of sales and use tax |
|
|
collections that the owners of restaurants that purchase Texas |
|
|
farm-raised oysters are required to remit to the comptroller of |
|
|
public accounts. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Subchapter I, Chapter 151, Tax Code, is amended |
|
|
by adding Section 151.4245 to read as follows: |
|
|
Sec. 151.4245. DISCOUNT FOR CERTAIN TAXPAYERS PURCHASING |
|
|
TEXAS FARM-RAISED OYSTERS. (a) In this section: |
|
|
(1) "Food service establishment" has the meaning |
|
|
assigned by Section 437.001, Health and Safety Code. |
|
|
(2) "Texas farm-raised oyster" means an oyster |
|
|
cultivated in the waters of this state in accordance with all |
|
|
applicable state and federal regulations. |
|
|
(b) A taxpayer may deduct and withhold from the taxpayer's |
|
|
tax liability for a quarter or month in which a payment is made the |
|
|
amount determined under Subsection (c) if the taxpayer owns a food |
|
|
service establishment and purchases Texas farm-raised oysters to be |
|
|
prepared and served at the establishment. |
|
|
(c) A taxpayer may deduct and withhold from the taxpayer's |
|
|
tax liability for a quarter or month for each food service |
|
|
establishment for which a permit has been issued to the taxpayer |
|
|
under this chapter the amount equal to $5 for every 100 Texas |
|
|
farm-raised oysters purchased for preparation and service at the |
|
|
food service establishment during the quarter or month, as |
|
|
applicable. |
|
|
(d) The comptroller may require a taxpayer to provide any |
|
|
information the comptroller determines is reasonably necessary to |
|
|
determine the accuracy of the amount deducted and withheld by the |
|
|
taxpayer under this section. |
|
|
(e) The comptroller may adopt rules necessary to implement |
|
|
and administer this section. |
|
|
SECTION 2. The change in law made by this Act does 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 October 1, 2025. |