Bill Text: TX HB2543 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to changing the manner in which the tax on mixed beverages is imposed.
Spectrum: Slight Partisan Bill (Republican 2-1)
Status: (Introduced - Dead) 2013-04-09 - Left pending in committee [HB2543 Detail]
Download: Texas-2013-HB2543-Introduced.html
83R8955 ADM-D | ||
By: Eiland | H.B. No. 2543 |
|
||
|
||
relating to changing the manner in which the tax on mixed beverages | ||
is imposed. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 151.308(a), Tax Code, is amended to read | ||
as follows: | ||
(a) The following are exempted from the taxes imposed by | ||
this chapter: | ||
(1) oil as taxed by Chapter 202; | ||
(2) sulphur as taxed by Chapter 203; | ||
(3) motor fuels and special fuels as defined, taxed, | ||
or exempted by Chapter 162; | ||
(4) cement as taxed by Chapter 181; | ||
(5) motor vehicles, trailers, and semitrailers as | ||
defined, taxed, or exempted by Chapter 152, other than a mobile | ||
office or an oilfield portable unit, as those terms are defined by | ||
Section 152.001; | ||
(6) mixed beverages, ice, or nonalcoholic beverages | ||
and the preparation or service of these items [ |
||
taxable by Chapter 183; | ||
(7) alcoholic beverages when sold to the holder of a | ||
private club registration permit or to the agent or employee of the | ||
holder of a private club registration permit if the holder or agent | ||
or employee is acting as the agent of the members of the club and if | ||
the beverages are to be served on the premises of the club; | ||
(8) oil well service as taxed by Subchapter E, Chapter | ||
191; and | ||
(9) insurance premiums subject to gross premiums | ||
taxes. | ||
SECTION 2. The heading to Subtitle G, Title 2, Tax Code, is | ||
amended to read as follows: | ||
SUBTITLE G. GROSS RECEIPTS AND ALCOHOLIC BEVERAGE TAXES | ||
SECTION 3. Section 183.021, Tax Code, is amended to read as | ||
follows: | ||
Sec. 183.021. TAX IMPOSED ON MIXED BEVERAGES. (a) A tax [ |
||
|
||
|
||
mixed beverages and [ |
||
service of ice or nonalcoholic beverages that are sold, used, | ||
prepared, or served for the purpose of being mixed with an alcoholic | ||
beverage and consumed on the premises of a [ |
||
(b) The tax rate is 14 percent of the sales price of the item | ||
sold, used, prepared, or served. | ||
SECTION 4. Subchapter B, Chapter 183, Tax Code, is amended | ||
by adding Section 183.0215 to read as follows: | ||
Sec. 183.0215. APPLICABILITY OF OTHER LAW. (a) Except as | ||
provided by this chapter: | ||
(1) the tax imposed by this chapter is administered, | ||
imposed, collected, and enforced in the same manner as the tax under | ||
Chapter 151 is administered, imposed, collected, and enforced; and | ||
(2) the provisions of Chapter 151 applicable to the | ||
sales tax imposed under Subchapter C, Chapter 151, apply to the tax | ||
imposed by this chapter. | ||
(b) Sections 151.423 and 151.424 do not apply to the tax | ||
imposed by this chapter. | ||
(c) A sale to a permittee of an item described by Section | ||
183.021 is not a sale for resale for purposes of Section 151.302 if | ||
the item is mixed with or becomes a component part of a mixed | ||
beverage subject to taxation under this chapter that is served | ||
without any consideration paid to the permittee. | ||
(d) An item subject to taxation under this chapter is | ||
exempted from taxes imposed under Subtitle C, Title 3. | ||
SECTION 5. Section 183.051(b), Tax Code, as effective | ||
September 1, 2013, is amended to read as follows: | ||
(b) The comptroller shall issue to each county described in | ||
Subsection (a) a warrant drawn on the general revenue fund in an | ||
amount appropriated by the legislature that may not be less than | ||
10.7143 percent of taxes received under this chapter [ |
||
from permittees within the county during the quarter and shall | ||
issue to each incorporated municipality described in Subsection (a) | ||
a warrant drawn on that fund in an amount appropriated by the | ||
legislature that may not be less than 10.7143 percent of taxes | ||
received under this chapter [ |
||
incorporated municipality during the quarter. | ||
SECTION 6. Section 1504.256(b), Government Code, is amended | ||
to read as follows: | ||
(b) The total amount of mixed beverage tax receipts pledged | ||
under Subsection (a) may not exceed an amount equal to 1-1/2 percent | ||
of the sales price of items [ |
||
under Chapter 183, Tax Code, from permittees within the | ||
municipality. | ||
SECTION 7. Sections 183.022, 183.023, 183.024, and 183.055, | ||
Tax Code, are repealed. | ||
SECTION 8. The change in law made by this Act does not | ||
affect a tax imposed before the effective date of this Act. A tax | ||
imposed before the effective date of this Act is governed by the law | ||
in effect when the tax was imposed, and that law is continued in | ||
effect for purposes of the liability for and collection of that tax. | ||
SECTION 9. This Act takes effect September 1, 2013. |