84R12100 BEF-F
By: Wray H.B. No. 4039
A BILL TO BE ENTITLED
AN ACT
relating to mixed beverage taxes; repealing a tax; increasing the
rate of a tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1504.256(b), Government Code, is amended
to read as follows:
(b) The total amount of mixed beverage tax receipts pledged
under Subsection (a) may not exceed an amount equal to 1-1/2 percent
of the sales [gross receipts] subject to taxation under Chapter
183, Tax Code, by [from] permittees within the municipality.
SECTION 2. Section 111.0625(b), Tax Code, is amended to
read as follows:
(b) The comptroller by rule shall require a taxpayer who
paid $10,000 or more during the preceding fiscal year in the
category of payments described by this subsection to transfer
payments in that category by means of electronic funds transfer in
accordance with Section 404.095, Government Code, if the
comptroller reasonably anticipates the person will pay at least
that amount during the current fiscal year. This subsection
applies only to:
(1) state and local sales and use taxes;
(2) direct payment sales taxes;
(3) gas severance taxes;
(4) oil severance taxes;
(5) franchise taxes;
(6) gasoline taxes;
(7) diesel fuel taxes;
(8) hotel occupancy taxes;
(9) insurance premium taxes;
(10) mixed beverage sales [gross receipts] taxes; and
(11) motor vehicle rental taxes[; and
[(12) telecommunications infrastructure fund
assessments].
SECTION 3. Section 151.308(a), Tax Code, is amended to read
as follows:
(a) The following are exempted from the taxes imposed by
this chapter:
(1) oil as taxed by Chapter 202;
(2) sulphur as taxed by Chapter 203;
(3) motor fuels and special fuels as defined, taxed,
or exempted by Chapter 162;
(4) cement as taxed by Chapter 181;
(5) motor vehicles, trailers, and semitrailers as
defined, taxed, or exempted by Chapter 152, other than a mobile
office or an oilfield portable unit, as those terms are defined by
Section 152.001;
(6) mixed beverages, ice, or nonalcoholic beverages
and the preparation or service of these items if [the receipts are
taxable by Subchapter B, Chapter 183, or] the items are taxable by
Subchapter B-1, Chapter 183;
(7) alcoholic beverages when sold to the holder of a
private club registration permit or to the agent or employee of the
holder of a private club registration permit if the holder or agent
or employee is acting as the agent of the members of the club and if
the beverages are to be served on the premises of the club;
(8) oil well service as taxed by Subchapter E, Chapter
191; and
(9) insurance premiums subject to gross premiums
taxes.
SECTION 4. Section 183.041(b), Tax Code, is amended to read
as follows:
(b) The rate of the tax is 14 [8.25] percent of the sales
price of the item sold, prepared, or served.
SECTION 5. Section 183.042, Tax Code, is amended to read as
follows:
Sec. 183.042. DISCLOSURE OF TAX. A permittee may provide
that a sales invoice, billing, service check, ticket, or other
receipt to a customer for the purchase of an item subject to
taxation under this subchapter include:
(1) a statement that mixed beverage sales tax is
included in the sales price;
(2) a separate statement of the amount of tax imposed
under this subchapter on that item; or
(3) [a statement of the mixed beverage taxes,
consisting of the combined amount of the tax to be paid by the
permittee under Subchapter B in relation to that item and the amount
of tax imposed under this subchapter on that item; or
[(4)] a statement of the combined amount of taxes
imposed under this subchapter and Chapter 151 on all items listed on
the invoice, billing, service check, ticket, or other receipt.
SECTION 6. Section 183.043(c), Tax Code, is amended to read
as follows:
(c) A sale to a permittee of an item described by Section
183.041(a) [183.021] is not a sale for resale for purposes of
Section 151.302 if the item is mixed with or becomes a component
part of a mixed beverage subject to taxation under this subchapter
that is served without any consideration paid to the permittee.
SECTION 7. Section 183.051(a), Tax Code, is amended to read
as follows:
(a) Not later than the last day of the month following a
calendar quarter, the comptroller shall calculate the total amount
of taxes received under Subchapter [Subchapters B and] B-1 during
the quarter from permittees outside an incorporated municipality
within each county and the total amount received from permittees
within each incorporated municipality in each county.
SECTION 8. Section 183.052, Tax Code, is amended to read as
follows:
Sec. 183.052. CONFLICT OF RULES. If a rule or policy
adopted by the Texas Alcoholic Beverage Commission conflicts with a
rule adopted by the comptroller for the application, enforcement,
or collection of the [a] tax imposed by this chapter, the
comptroller's rule prevails. A conflicting rule or policy adopted
by the commission is invalid to the extent of the inconsistency. If
the comptroller determines that a rule or policy adopted by the
commission conflicts with one adopted by the comptroller relating
to the application, enforcement, or collection of the [a] tax
imposed by this chapter, the comptroller shall notify the
commission in writing of the determination. After receipt of the
notification, the commission must amend or repeal the conflicting
rule or policy not later than the 90th day after the date of
notification.
SECTION 9. The following provisions are repealed:
(1) Section 183.001(b)(2), Tax Code; and
(2) Subchapter B, Chapter 183, Tax Code.
SECTION 10. For purposes of a pledge made under Section
1504.256, Government Code, by a municipality before the effective
date of this Act, a pledge of a percentage of gross receipts subject
to taxation under Chapter 183, Tax Code, means a pledge of a
percentage of sales subject to taxation under Chapter 183, Tax
Code.
SECTION 11. The changes in law made by this Act do 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 and enforcement of those taxes.
SECTION 12. This Act takes effect September 1, 2015.