LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 81ST LEGISLATIVE REGULAR SESSION April 20, 2009 TO: Honorable Tommy Williams, Chair, Senate Committee on Administration FROM: John S. O'Brien, Director, Legislative Budget Board IN RE:SB2523 by Williams (Relating to the possession and consumption of wine on the premise of a mixed beverage or private club permittee, providing for separate statement of the mixed beverage tax.), As Introduced Depending upon the amount of wine consumed in accordance with provisions of the bill, there could be an indeterminate amount of revenue gain to the state. The bill would amend Chapter 23 and 28 of the Alcoholic Beverage Code, relating to the possession and consumption of wine at certain locations. The bill would also amend Chapter 183 of the Tax Code, regarding the mixed beverage tax. The bill would let the holders of a mixed beverage permit or the holders of a private club permit allow a person to possess and consume wine brought onto the premises by that person. The holder of the permit would also be allowed to charge a corkage fee for the consumption of wine by the person on their premises that would be subject to the mixed beverage tax. The number of people who would consume wine, in accordance with the provisions of the bill, is not known. Depending on the number of people consuming wine at these locations, the amount of wine consumed, and the corkage fee charged, there would be an indeterminate amount of gain in mixed beverage tax revenue. The bill would take effect September 1, 2009. Local Government Impact No significant fiscal implication to units of local government is anticipated. Source Agencies:304 Comptroller of Public Accounts, 458 Alcoholic Beverage Commission LBB Staff: JOB, SD, KK
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 81ST LEGISLATIVE REGULAR SESSION
April 20, 2009
TO: Honorable Tommy Williams, Chair, Senate Committee on Administration FROM: John S. O'Brien, Director, Legislative Budget Board IN RE:SB2523 by Williams (Relating to the possession and consumption of wine on the premise of a mixed beverage or private club permittee, providing for separate statement of the mixed beverage tax.), As Introduced
TO: Honorable Tommy Williams, Chair, Senate Committee on Administration
FROM: John S. O'Brien, Director, Legislative Budget Board
IN RE: SB2523 by Williams (Relating to the possession and consumption of wine on the premise of a mixed beverage or private club permittee, providing for separate statement of the mixed beverage tax.), As Introduced
Honorable Tommy Williams, Chair, Senate Committee on Administration
Honorable Tommy Williams, Chair, Senate Committee on Administration
John S. O'Brien, Director, Legislative Budget Board
John S. O'Brien, Director, Legislative Budget Board
SB2523 by Williams (Relating to the possession and consumption of wine on the premise of a mixed beverage or private club permittee, providing for separate statement of the mixed beverage tax.), As Introduced
SB2523 by Williams (Relating to the possession and consumption of wine on the premise of a mixed beverage or private club permittee, providing for separate statement of the mixed beverage tax.), As Introduced
Depending upon the amount of wine consumed in accordance with provisions of the bill, there could be an indeterminate amount of revenue gain to the state.
Depending upon the amount of wine consumed in accordance with provisions of the bill, there could be an indeterminate amount of revenue gain to the state.
The bill would amend Chapter 23 and 28 of the Alcoholic Beverage Code, relating to the possession and consumption of wine at certain locations. The bill would also amend Chapter 183 of the Tax Code, regarding the mixed beverage tax. The bill would let the holders of a mixed beverage permit or the holders of a private club permit allow a person to possess and consume wine brought onto the premises by that person. The holder of the permit would also be allowed to charge a corkage fee for the consumption of wine by the person on their premises that would be subject to the mixed beverage tax. The number of people who would consume wine, in accordance with the provisions of the bill, is not known. Depending on the number of people consuming wine at these locations, the amount of wine consumed, and the corkage fee charged, there would be an indeterminate amount of gain in mixed beverage tax revenue. The bill would take effect September 1, 2009.
The bill would amend Chapter 23 and 28 of the Alcoholic Beverage Code, relating to the possession and consumption of wine at certain locations. The bill would also amend Chapter 183 of the Tax Code, regarding the mixed beverage tax.
The bill would let the holders of a mixed beverage permit or the holders of a private club permit allow a person to possess and consume wine brought onto the premises by that person. The holder of the permit would also be allowed to charge a corkage fee for the consumption of wine by the person on their premises that would be subject to the mixed beverage tax. The number of people who would consume wine, in accordance with the provisions of the bill, is not known. Depending on the number of people consuming wine at these locations, the amount of wine consumed, and the corkage fee charged, there would be an indeterminate amount of gain in mixed beverage tax revenue.
The bill would take effect September 1, 2009.
Local Government Impact
No significant fiscal implication to units of local government is anticipated.
Source Agencies: 304 Comptroller of Public Accounts, 458 Alcoholic Beverage Commission
304 Comptroller of Public Accounts, 458 Alcoholic Beverage Commission
LBB Staff: JOB, SD, KK
JOB, SD, KK