82R1600 CJC-D
By: Lucio S.B. No. 1004
A BILL TO BE ENTITLED
AN ACT
relating to the imposition of a tax on certain beverages.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subtitle E, Title 2, Tax Code, is amended by
adding Chapter 163 to read as follows:
CHAPTER 163. TAX ON DISCRETIONARY DRINK ITEMS
SUBCHAPTER A. GENERAL PROVISIONS
Sec. 163.001. DEFINITION. In this chapter, "soft drink"
means a carbonated or noncarbonated nonalcoholic beverage that
contains natural or artificial sweeteners. The term does not
include a beverage that:
(1) contains:
(A) milk or milk products;
(B) soy, rice, or similar milk substitutes; or
(C) more than 50 percent of vegetable or fruit
juice by volume; or
(2) is intended by the manufacturer for consumption by
an infant and is commonly referred to as "infant formula."
[Sections 163.002-163.050 reserved for expansion]
SUBCHAPTER B. IMPOSITION AND COLLECTION OF TAX
Sec. 163.051. TAX IMPOSED. (a) A tax is imposed on each
sale at retail of a soft drink.
(b) The tax rate is one cent on each ounce or fractional
ounce of soft drink sold.
(c) The tax imposed under this chapter is in addition to any
other tax imposed by state law.
Sec. 163.052. EXCEPTIONS TO APPLICATION OF TAX. The tax
imposed under this chapter does not apply to:
(1) a beverage sold in or by a restaurant, lunch
counter, cafeteria, hotel, or other business for consumption on the
premises of the business; or
(2) a beverage if the receipts from the sale of the
beverage are taxable under Chapter 183.
Sec. 163.053. RULES. The comptroller by rule shall
prescribe the manner in which the tax imposed under this chapter is
administered, imposed, and collected.
[Sections 163.054-163.100 reserved for expansion]
SUBCHAPTER C. ALLOCATION OF TAX
Sec. 163.101. ALLOCATION OF TAX. The revenue from the tax
imposed under this chapter shall be deposited to the credit of the
general revenue fund.
SECTION 2. This Act takes effect September 1, 2011.