85R9214 ADM-F
By: Kuempel H.B. No. 2186
A BILL TO BE ENTITLED
AN ACT
relating to the rates of the taxes imposed on the first sale of ale,
malt liquor, and beer; reducing a tax rate.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 201.42, Alcoholic Beverage Code, is
amended to read as follows:
Sec. 201.42. TAX ON ALE AND MALT LIQUOR. A tax is imposed on
the first sale of ale and malt liquor at the same rate imposed on
beer under Section 203.01 [of $0.198 per gallon].
SECTION 2. Section 203.01, Alcoholic Beverage Code, is
amended to read as follows:
Sec. 203.01. TAX ON BEER. A tax is imposed on the first sale
of beer manufactured in this state or imported into this state at
the rate of $0.193548 per gallon [six dollars per barrel].
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, 2017.