83R4309 ADM-D
By: Thompson of Harris H.B. No. 2078
A BILL TO BE ENTITLED
AN ACT
relating to imposing an additional mixed beverage tax and
depositing the revenue in the crime victim compensation fund.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 183.021, Tax Code, is amended to read as
follows:
Sec. 183.021. TAX IMPOSED ON MIXED BEVERAGES. (a) A tax at
the rate of 14 percent is imposed on the gross receipts of a
permittee received from the sale, preparation, or service of mixed
beverages or from the sale, preparation, or service of ice or
nonalcoholic beverages that are sold, prepared, or served for the
purpose of being mixed with an alcoholic beverage and consumed on
the premises of the permittee.
(b) An additional tax of one cent is imposed on each:
(1) mixed beverage sold, prepared, or served by a
permittee; and
(2) glass or serving of ice or nonalcoholic beverage
sold, prepared, or served by a permittee for the purpose of being
mixed with an alcoholic beverage and consumed on the premises of the
permittee.
SECTION 2. Section 183.023(b), Tax Code, is amended to read
as follows:
(b) The comptroller shall deposit the revenue received
under this section from:
(1) the tax imposed under Section 183.021(a) in the
general revenue fund; and
(2) the tax imposed under Section 183.021(b) in the
compensation to victims of crime fund established under Subchapter
B, Chapter 56, Code of Criminal Procedure.
SECTION 3. The change in law made by this Act does not
affect tax liability accruing before the effective date of this
Act. That liability continues in effect as if this Act had not been
enacted, and the former law is continued in effect for the
collection of taxes due and for civil and criminal enforcement of
the liability for those taxes.
SECTION 4. This Act takes effect September 1, 2013.