| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 85R9214 ADM-F | |
| 2 | 2 | By: Hancock S.B. No. 955 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | A BILL TO BE ENTITLED | |
| 6 | 6 | AN ACT | |
| 7 | 7 | relating to the rates of the taxes imposed on the first sale of ale, | |
| 8 | 8 | malt liquor, and beer; reducing a tax rate. | |
| 9 | 9 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 10 | 10 | SECTION 1. Section 201.42, Alcoholic Beverage Code, is | |
| 11 | 11 | amended to read as follows: | |
| 12 | 12 | Sec. 201.42. TAX ON ALE AND MALT LIQUOR. A tax is imposed on | |
| 13 | 13 | the first sale of ale and malt liquor at the same rate imposed on | |
| 14 | 14 | beer under Section 203.01 [of $0.198 per gallon]. | |
| 15 | 15 | SECTION 2. Section 203.01, Alcoholic Beverage Code, is | |
| 16 | 16 | amended to read as follows: | |
| 17 | 17 | Sec. 203.01. TAX ON BEER. A tax is imposed on the first sale | |
| 18 | 18 | of beer manufactured in this state or imported into this state at | |
| 19 | 19 | the rate of $0.193548 per gallon [six dollars per barrel]. | |
| 20 | 20 | SECTION 3. The change in law made by this Act does not | |
| 21 | 21 | affect tax liability accruing before the effective date of this | |
| 22 | 22 | Act. That liability continues in effect as if this Act had not been | |
| 23 | 23 | enacted, and the former law is continued in effect for the | |
| 24 | 24 | collection of taxes due and for civil and criminal enforcement of | |
| 25 | 25 | the liability for those taxes. | |
| 26 | 26 | SECTION 4. This Act takes effect September 1, 2017. |