By: Miller of Comal H.B. No. 2882
A BILL TO BE ENTITLED
AN ACT
relating to the payment by certain alcoholic beverage permit or
license holders of certain fees and taxes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.38, Alcoholic Beverage Code, is
amended by amending Subsections (a), (b), and (c), and adding
Subsection (b-1) to read as follows:
(a) The governing body of a city or town may levy [and
collect] a fee not to exceed one-half the state fee for each permit
issued for premises located within the city or town. The
commissioners court of a county may levy [and collect] a fee equal
to one-half of the state fee for each permit issued for premises
located within the county. Those authorities may not levy or
collect any other fee or tax from the permittee except general ad
valorem taxes, the hotel occupancy tax levied under Chapter 351,
Tax Code, and the local sales and use tax levied under Chapter 321,
Tax Code.
(b) The commission or administrator shall [may] cancel or
deny a permit if it finds that the permittee has not paid a fee
levied under this section. A permittee who sells an alcoholic
beverage without first having paid a fee levied under this section
commits a misdemeanor punishable by a fine of not less than $10 nor
more than $200.
(b-1) The commission by rule shall establish a method under
which the commission:
(1) collects a local fee levied under Subsection (a)
from each permit holder required to pay the fee; and
(2) remits the fee to the political subdivision that
levied the fee.
(c) Nothing in this code shall be construed as a grant to any
political subdivision of the authority to regulate permittees
except by levying [collecting] the fees authorized in this section
and exercising those powers granted to political subdivisions by
other provisions of this code.
SECTION 2. Section 61.36, Alcoholic Beverage Code, is
amended by amending Subsections (a), (b), and (c), and adding
Subsection (b-1) to read as follows:
(a) The governing body of an incorporated city or town may
levy [and collect] a fee not to exceed one-half of the state fee for
each license, except a temporary or agent's beer license, issued
for premises located within the city or town. The commissioners
court of a county may levy [and collect] a fee equal to one-half the
state fee for each license, except a temporary or agent's beer
license, issued for premises located within the county. Those
authorities may not levy or collect any other fee or tax from the
licensee except general ad valorem taxes, the hotel occupancy tax
levied under Chapter 351, Tax Code, and the local sales and use tax
levied under Chapter 321, Tax Code.
(b) The commission or administrator shall [may] cancel or
deny a license if it finds the licensee has not paid a fee levied
under this section. A licensee who sells an alcoholic beverage
without first having paid a fee levied under this section commits a
misdemeanor punishable by a fine of not less than $10 nor more than
$200.
(b-1) The commission by rule shall establish a method under
which the commission:
(1) collects a local fee levied under Subsection (a)
from each license holder required to pay the fee; and
(2) remits the fee to the political subdivision that
levied the fee.
(c) Nothing in this code shall be construed as a grant to any
political subdivision of the authority to regulate licensees except
by levying [collecting] the fees authorized in this section and
exercising those powers granted to political subdivisions by other
provisions of this code.
SECTION 3. This Act takes effect September 1, 2015.