Texas 2011 - 82nd Regular

Texas House Bill HB3643

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the remittance of mixed beverage taxes and taxes and fees on certain alcoholic beverages.

Impact

The bill's implementation will affect various stakeholders in the alcoholic beverage sector, specifically those holding permits for serving alcoholic goods on airlines and passenger trains. By allowing permit holders to remit taxes based on estimates or previous year's collections, it aims to alleviate the fiscal burden during peak operational periods. The alterations in remittance timelines could enhance compliance rates and improve overall revenue collection for the state while providing businesses with more flexibility in their fiscal operations.

Summary

House Bill 3643 introduces amendments to the Alcoholic Beverage Code concerning the remittance of mixed beverage taxes and fees on alcoholic beverages. Primarily, the bill outlines new reporting requirements for permit holders, such as airlines and passenger trains, mandating them to remit taxes and fees by the last workday of August in odd-numbered years, rather than the September timelines previously in place. This shift seeks to streamline the tax collection processes and establish a more consistent fiscal practice in the industry.

Sentiment

The sentiment around HB 3643 is generally supportive among industry stakeholders. Permit holders and associations representing the hospitality and transportation sectors have expressed optimism about the bill's potential to simplify the process and reduce the administrative overhead associated with tax remittance. However, there may be minor dissent regarding the perceived complexity in adapting to the new reporting structure, emphasizing the need for clear guidelines and support during the transition process.

Contention

While the bill has not encountered significant opposition, discussions may arise regarding the effectiveness of the proposed changes in ensuring timely tax payments and transparency in tax collection. Questions could be raised around the accuracy of tax estimates provided by permit holders, leading to concerns about potential shortfalls in state revenue if estimates are inaccurately calculated. Thus, ongoing dialogue between regulatory bodies and permit holders will be crucial to ensure that the intentions of the bill are met without compromising revenue streams.

Companion Bills

No companion bills found.

Similar Bills

TX HB3640

Relating to the remittance and allocation of certain taxes and fees.

TX SB1587

Relating to the remittance and allocation of certain taxes and fees.

TX SB1811

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TX HB3790

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IN SB0478

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IN HB1276

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TX HB3791

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TX HB4284

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