82R9594 KLA-D
By: Pitts H.B. No. 3643
A BILL TO BE ENTITLED
AN ACT
relating to the remittance of mixed beverage taxes and taxes and
fees on certain alcoholic beverages.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 34.04, Alcoholic Beverage Code, is
amended by amending Subsection (b) and adding Subsections (c), (d),
and (e) to read as follows:
(b) The preparation and service of alcoholic beverages by
the holder of an airline beverage permit is exempt from the tax
imposed by Chapter 151, Tax Code [the Limited Sales, Excise and Use
Tax Act]. An airline beverage service fee of five cents is imposed
on each individual serving of an alcoholic beverage served by the
permittee inside the state. The fee accrues at the time the
container containing an alcoholic beverage is delivered to the
passenger. The permittee may absorb the cost of the fee or may
collect it from the passenger. Subject to Subsections (c) and (e),
the [The] permittee shall remit the fees to the commission each
month under a reporting system prescribed by the commission.
(c) A permittee shall remit not later than the last workday
of August of each odd-numbered year the portion prescribed by this
subsection of the fees and taxes described by this section that
accrue during that month and that would otherwise have been due in
September under the reporting system in effect on January 1, 2011.
The remittance must be accompanied by a report containing estimates
for the month of August of the information ordinarily required on
the report if it were filed in September. A remittance under this
subsection must be equal to one of the following amounts, at the
permittee's election:
(1) 90 percent of the estimated amount of the taxes and
fees the permittee is required to collect and remit for the August
reporting period; or
(2) the amount of taxes and fees the permittee
actually collected and remitted in August of the preceding year.
(d) The report and payment required by Subsection (c) may be
made in conjunction with the report and payment ordinarily required
during August under the reporting system prescribed by the
commission.
(e) A permittee who files a report required by Subsection
(c) shall file a supplemental report not later than September 15 of
each odd-numbered year that reports the total amount of taxes and
fees collected for the month of August of that year and the amount
required to be remitted. If the payment made under Subsection (c)
is less than the amount required to be remitted, the supplemental
report must be accompanied by a payment for the difference between
the amount required to be remitted and the amount of the payment
made under Subsection (c). If the payment made under Subsection (c)
exceeds the amount required to be remitted, the supplemental report
must state the amount of the overpayment. The permittee filing the
supplemental report may take a credit in the amount of the
overpayment against the next payment due under the reporting system
prescribed by the commission.
SECTION 2. Section 48.04, Alcoholic Beverage Code, is
amended by amending Subsection (b) and adding Subsections (c), (d),
and (e) to read as follows:
(b) The preparation and service of alcoholic beverages by
the holder of a passenger train beverage permit is exempt from the
tax imposed by Chapter 151, Tax Code [the Limited Sales, Excise, and
Use Tax Act (Section 151.001 et seq., Tax Code)]. A passenger train
service fee of five cents is imposed on each individual serving of
an alcoholic beverage served by the permittee inside the state. The
fee accrues at the time the container containing an alcoholic
beverage is delivered to the passenger. Subject to Subsections (c)
and (e), the [The] permittee shall remit the fees to the commission
each month under a reporting system prescribed by the commission.
(c) A permittee shall remit not later than the last workday
of August of each odd-numbered year the portion prescribed by this
subsection of the fees and taxes described by this section that
accrue during that month and that would otherwise have been due in
September under the reporting system in effect on January 1, 2011.
The remittance must be accompanied by a report containing estimates
for the month of August of the information ordinarily required on
the report if it were filed in September. A remittance under this
subsection must be equal to one of the following amounts, at the
permittee's election:
(1) 90 percent of the estimated amount of the taxes and
fees the permittee is required to collect and remit for the August
reporting period; or
(2) the amount of taxes and fees the permittee
actually collected and remitted in August of the preceding year.
(d) The report and payment required by Subsection (c) may be
made in conjunction with the report and payment ordinarily required
during August under the reporting system prescribed by the
commission.
(e) A permittee who files a report required by Subsection
(c) shall file a supplemental report not later than September 15 of
each odd-numbered year that reports the total amount of taxes and
fees collected for the month of August of that year and the amount
required to be remitted. If the payment made under Subsection (c)
is less than the amount required to be remitted, the supplemental
report must be accompanied by a payment for the difference between
the amount required to be remitted and the amount of the payment
made under Subsection (c). If the payment made under Subsection (c)
exceeds the amount required to be remitted, the supplemental report
must state the amount of the overpayment. The permittee filing the
supplemental report may take a credit in the amount of the
overpayment against the next payment due under the reporting system
prescribed by the commission.
SECTION 3. Section 201.07, Alcoholic Beverage Code, is
amended to read as follows:
Sec. 201.07. DUE DATE. (a) Subject to Subsections (b) and
(d), the [The] tax on liquor is due and payable on the 15th of the
month following the first sale, together with a report on the tax
due.
(b) Each permittee who is liable for the taxes imposed by
this subchapter shall file not later than the last workday of August
of each odd-numbered year the report that would otherwise have been
due on or before September 15 of that year under Subsection (a)
without accounting for any credit or discount to which the
permittee is entitled. The report must contain estimates for the
month of August of the information ordinarily required on the
report if it were filed in September, other than information
relating to any credit or discount to which the permittee is
entitled. The permittee must remit with the report a payment equal
to one of the following amounts, at the permittee's election:
(1) 90 percent of the estimated amount of tax for which
the permittee is liable for the month of August without accounting
for any credit or discount to which the permittee is entitled; or
(2) the amount of tax the permittee actually collected
and remitted in August of the preceding year.
(c) The report and payment required by Subsection (b) may be
filed in conjunction with the report and payment required by
Subsection (a) that is due on or before August 15 of an odd-numbered
year.
(d) A permittee who files a report required by Subsection
(b) shall file a supplemental report not later than September 15 of
each odd-numbered year that reports the total amount of tax for
which the permittee is liable for the month of August of that year
and the amount required to be remitted, after accounting for any
credit or discount to which the permittee is entitled. If the
payment made under Subsection (b) is less than the amount required
to be remitted, the supplemental report must be accompanied by a
payment for the difference between the amount required to be
remitted and the amount of the payment made under Subsection (b).
If the payment made under Subsection (b) exceeds the amount
required to be remitted, the supplemental report must state the
amount of the overpayment. The permittee filing the supplemental
report may take a credit in the amount of the overpayment against
the next payment due under Subsection (a).
SECTION 4. Section 201.43, Alcoholic Beverage Code, is
amended by amending Subsection (b) and adding Subsections (c), (d),
and (e) to read as follows:
(b) Subject to Subsections (c) and (e), the [The] tax is due
and payable on the 15th day of the month following the month in
which the taxable first sale occurs, together with a report on the
tax due.
(c) Each permittee who is liable for the tax imposed by this
subchapter shall file not later than the last workday of August of
each odd-numbered year the report that would otherwise have been
due on or before September 15 of that year under Subsection (b)
without accounting for any credit or discount to which the
permittee is entitled. The report must contain estimates for the
month of August of the information ordinarily required on the
report if it were filed in September, other than information
relating to any credit or discount to which the permittee is
entitled. The permittee must remit with the report a payment equal
to one of the following amounts, at the permittee's election:
(1) 90 percent of the estimated amount of tax the
permittee is required to collect and remit during August without
accounting for any credit or discount to which the permittee is
entitled; or
(2) the amount of tax the permittee actually collected
and remitted in August of the preceding year.
(d) The report and payment required by Subsection (c) may be
filed in conjunction with the report and payment required by
Subsection (b) that is due on or before August 15 of an odd-numbered
year.
(e) A permittee who files a report required by Subsection
(c) shall file a supplemental report not later than September 15 of
each odd-numbered year that reports the total amount of tax for
which the permittee is liable for the month of August of that year
and the amount required to be remitted, after accounting for any
credit or discount to which the permittee is entitled. If the
payment made under Subsection (c) is less than the amount required
to be remitted, the supplemental report must be accompanied by a
payment for the difference between the amount required to be
remitted and the amount of the payment made under Subsection (c).
If the payment made under Subsection (c) exceeds the amount
required to be remitted, the supplemental report must state the
amount of the overpayment. The permittee filing the supplemental
report may take a credit in the amount of the overpayment against
the next payment due under Subsection (b).
SECTION 5. Section 203.03, Alcoholic Beverage Code, is
amended by amending Subsection (b) and adding Subsections (c), (d),
and (e) to read as follows:
(b) Subject to Subsections (c) and (e), the [The] tax is due
and payable on the 15th day of the month following the month in
which the taxable first sale occurs, together with a report on the
tax due.
(c) Each licensee who is liable for the tax imposed by this
chapter shall file not later than the last workday of August of each
odd-numbered year the report that would otherwise have been due on
or before September 15 of that year under Subsection (b) without
accounting for any credit or discount to which the licensee is
entitled. The report must contain estimates for the month of August
of the information ordinarily required on the report if it were
filed in September, other than information relating to any credit
or discount to which the licensee is entitled. The licensee must
remit with the report a payment equal to one of the following
amounts, at the licensee's election:
(1) 90 percent of the estimated amount of tax for which
the licensee is liable for the month of August without accounting
for any credit or discount to which the licensee is entitled; or
(2) the amount of tax the licensee actually collected
and remitted in August of the preceding year.
(d) The report and payment required by Subsection (c) may be
filed in conjunction with the report and payment required by
Subsection (b) that is due on or before August 15 of an odd-numbered
year.
(e) A licensee who files a report required by Subsection (c)
shall file a supplemental report not later than September 15 of each
odd-numbered year that reports the total amount of tax for which the
licensee is liable for the month of August of that year and the
amount required to be remitted, after accounting for any credit or
discount to which the licensee is entitled. If the payment made
under Subsection (c) is less than the amount required to be
remitted, the supplemental report must be accompanied by a payment
for the difference between the amount required to be remitted and
the amount of the payment made under Subsection (c). If the payment
made under Subsection (c) exceeds the amount required to be
remitted, the supplemental report must state the amount of the
overpayment. The licensee filing the supplemental report may take
a credit in the amount of the overpayment against the next payment
due under Subsection (b).
SECTION 6. Subchapter B, Chapter 183, Tax Code, is amended
by adding Section 183.024 to read as follows:
Sec. 183.024. DUE DATES OF CERTAIN RETURNS AND PAYMENTS.
(a) This section applies to the reporting and remittance of taxes
imposed under this subchapter during August of each odd-numbered
year and prevails to the extent of a conflict with Section 183.022
or 183.023.
(b) A permittee shall file with the comptroller not later
than the last workday of August of each odd-numbered year the tax
return that would otherwise have been due on or before September 20
of that year under Section 183.022 without accounting for any
credit or allowance to which the permittee is entitled. The return
must contain estimates for the month of August of the information
ordinarily required on the return if it were filed in September,
other than information relating to any credit or allowance to which
the permittee is entitled. The permittee must remit with the return
a payment equal to one of the following amounts, at the permittee's
election:
(1) 90 percent of the estimated amount of tax imposed
on the permittee during August without accounting for any credit or
allowance to which the permittee is entitled; or
(2) the amount of tax actually imposed on the
permittee and remitted in August of the preceding year.
(c) The return and payment required by Subsection (b) may be
filed in conjunction with the return and payment required by
Sections 183.022 and 183.023 that is due on or before August 20 of
an odd-numbered year.
(d) A permittee who files a return required by Subsection
(b) shall file a supplemental return not later than September 20 of
each odd-numbered year that reports the total amount of tax
collected for the month of August of that year and the amount
required to be remitted, after accounting for any credit or
allowance to which the permittee is entitled. If the payment made
under Subsection (b) is less than the amount required to be
remitted, the supplemental return must be accompanied by a payment
for the difference between the amount required to be remitted and
the amount of the payment made under Subsection (b). If the payment
made under Subsection (b) exceeds the amount required to be
remitted, the supplemental return must state the amount of the
overpayment. The permittee filing the supplemental return may take
a credit in the amount of the overpayment against the next payment
due under Section 183.023.
SECTION 7. 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.