| 1 | 1 | | By: Hamilton (Senate Sponsor - Eltife) H.B. No. 2033 |
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| 2 | 2 | | (In the Senate - Received from the House April 27, 2011; |
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| 3 | 3 | | May 3, 2011, read first time and referred to Committee on Business |
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| 4 | 4 | | and Commerce; May 10, 2011, reported favorably by the following |
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| 5 | 5 | | vote: Yeas 9, Nays 0; May 10, 2011, sent to printer.) |
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| 6 | 6 | | |
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| 7 | 7 | | |
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| 8 | 8 | | A BILL TO BE ENTITLED |
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| 9 | 9 | | AN ACT |
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| 10 | 10 | | relating to the separate statement of the mixed beverage tax for |
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| 11 | 11 | | informational purposes. |
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| 12 | 12 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 13 | 13 | | SECTION 1. Subchapter B, Chapter 183, Tax Code, is amended |
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| 14 | 14 | | by adding Section 183.0212 to read as follows: |
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| 15 | 15 | | Sec. 183.0212. SEPARATE DISCLOSURE OF TAX ALLOWED. (a) For |
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| 16 | 16 | | informational purposes only, a permittee may provide that each |
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| 17 | 17 | | sales invoice, billing, service check, ticket, or other receipt to |
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| 18 | 18 | | a customer for the purchase of an item subject to taxation under |
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| 19 | 19 | | this chapter include a separate statement disclosing the amount of |
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| 20 | 20 | | tax to be paid by the permittee under this chapter in relation to |
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| 21 | 21 | | that item. |
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| 22 | 22 | | (b) The separate statement must clearly disclose the amount |
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| 23 | 23 | | of tax payable by the permittee. |
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| 24 | 24 | | (c) The tax may not be separately charged to or paid by the |
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| 25 | 25 | | customer. |
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| 26 | 26 | | SECTION 2. This Act takes effect immediately if it receives |
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| 27 | 27 | | a vote of two-thirds of all the members elected to each house, as |
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| 28 | 28 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 29 | 29 | | Act does not receive the vote necessary for immediate effect, this |
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| 30 | 30 | | Act takes effect September 1, 2011. |
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| 31 | 31 | | * * * * * |
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