By: Burrows (Senate Sponsor - West) H.B. No. 3006
(In the Senate - Received from the House April 30, 2019;
May 1, 2019, read first time and referred to Committee on Business &
Commerce; May 20, 2019, reported favorably by the following vote:
Yeas 9, Nays 0; May 20, 2019, sent to printer.)
Click here to see the committee vote
A BILL TO BE ENTITLED
AN ACT
relating to the administration of the mixed beverage sales tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B-1, Chapter 183, Tax Code, is
amended by adding Sections 183.0421 and 183.0422 to read as
follows:
Sec. 183.0421. TAX RETURN DUE DATE. (a) A permittee shall
file a tax return with the comptroller not later than the 20th day
of each month.
(b) The return under this section must be in a form
prescribed by the comptroller and must include a statement of the
total sales and total taxable sales during the preceding month and
any other information required by the comptroller.
(c) A tax due for a business day that falls in two different
months is allocated to the month in which the business day begins.
Sec. 183.0422. PAYMENT. The tax due for the preceding month
must accompany the return and must be payable to the state.
SECTION 2. Section 183.043, Tax Code, is amended by
amending Subsection (b) and adding Subsection (e) to read as
follows:
(b) Sections 151.027(a), 151.423, and 151.424 do not apply
to the tax imposed by this subchapter.
(e) To the extent of a conflict between a provision of this
subchapter and a provision of Subchapter I, Chapter 151, the
provision of this subchapter prevails.
SECTION 3. This Act takes effect October 1, 2019.
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