By: Hamilton (Senate Sponsor - Eltife) H.B. No. 2033
(In the Senate - Received from the House April 27, 2011;
May 3, 2011, read first time and referred to Committee on Business
and Commerce; May 10, 2011, reported favorably by the following
vote: Yeas 9, Nays 0; May 10, 2011, sent to printer.)
A BILL TO BE ENTITLED
AN ACT
relating to the separate statement of the mixed beverage tax for
informational purposes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 183, Tax Code, is amended
by adding Section 183.0212 to read as follows:
Sec. 183.0212. SEPARATE DISCLOSURE OF TAX ALLOWED. (a) For
informational purposes only, a permittee may provide that each
sales invoice, billing, service check, ticket, or other receipt to
a customer for the purchase of an item subject to taxation under
this chapter include a separate statement disclosing the amount of
tax to be paid by the permittee under this chapter in relation to
that item.
(b) The separate statement must clearly disclose the amount
of tax payable by the permittee.
(c) The tax may not be separately charged to or paid by the
customer.
SECTION 2. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2011.
* * * * *