| 1 | | - | H.B. No. 3006 |
|---|
| 1 | + | By: Burrows (Senate Sponsor - West) H.B. No. 3006 |
|---|
| 2 | + | (In the Senate - Received from the House April 30, 2019; |
|---|
| 3 | + | May 1, 2019, read first time and referred to Committee on Business & |
|---|
| 4 | + | Commerce; May 20, 2019, reported favorably by the following vote: |
|---|
| 5 | + | Yeas 9, Nays 0; May 20, 2019, sent to printer.) |
|---|
| 6 | + | Click here to see the committee vote |
|---|
| 4 | 10 | | AN ACT |
|---|
| 5 | 11 | | relating to the administration of the mixed beverage sales tax. |
|---|
| 6 | 12 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 7 | 13 | | SECTION 1. Subchapter B-1, Chapter 183, Tax Code, is |
|---|
| 8 | 14 | | amended by adding Sections 183.0421 and 183.0422 to read as |
|---|
| 9 | 15 | | follows: |
|---|
| 10 | 16 | | Sec. 183.0421. TAX RETURN DUE DATE. (a) A permittee shall |
|---|
| 11 | 17 | | file a tax return with the comptroller not later than the 20th day |
|---|
| 12 | 18 | | of each month. |
|---|
| 13 | 19 | | (b) The return under this section must be in a form |
|---|
| 14 | 20 | | prescribed by the comptroller and must include a statement of the |
|---|
| 15 | 21 | | total sales and total taxable sales during the preceding month and |
|---|
| 16 | 22 | | any other information required by the comptroller. |
|---|
| 17 | 23 | | (c) A tax due for a business day that falls in two different |
|---|
| 18 | 24 | | months is allocated to the month in which the business day begins. |
|---|
| 19 | 25 | | Sec. 183.0422. PAYMENT. The tax due for the preceding month |
|---|
| 20 | 26 | | must accompany the return and must be payable to the state. |
|---|
| 21 | 27 | | SECTION 2. Section 183.043, Tax Code, is amended by |
|---|
| 22 | 28 | | amending Subsection (b) and adding Subsection (e) to read as |
|---|
| 23 | 29 | | follows: |
|---|
| 24 | 30 | | (b) Sections 151.027(a), 151.423, and 151.424 do not apply |
|---|
| 25 | 31 | | to the tax imposed by this subchapter. |
|---|
| 26 | 32 | | (e) To the extent of a conflict between a provision of this |
|---|
| 27 | 33 | | subchapter and a provision of Subchapter I, Chapter 151, the |
|---|
| 28 | 34 | | provision of this subchapter prevails. |
|---|
| 29 | 35 | | SECTION 3. This Act takes effect October 1, 2019. |
|---|
| 30 | | - | ______________________________ ______________________________ |
|---|
| 31 | | - | President of the Senate Speaker of the House |
|---|
| 32 | | - | I certify that H.B. No. 3006 was passed by the House on April |
|---|
| 33 | | - | 30, 2019, by the following vote: Yeas 145, Nays 0, 2 present, not |
|---|
| 34 | | - | voting. |
|---|
| 35 | | - | ______________________________ |
|---|
| 36 | | - | Chief Clerk of the House |
|---|
| 37 | | - | I certify that H.B. No. 3006 was passed by the Senate on May |
|---|
| 38 | | - | 21, 2019, by the following vote: Yeas 31, Nays 0. |
|---|
| 39 | | - | ______________________________ |
|---|
| 40 | | - | Secretary of the Senate |
|---|
| 41 | | - | APPROVED: _____________________ |
|---|
| 42 | | - | Date |
|---|
| 43 | | - | _____________________ |
|---|
| 44 | | - | Governor |
|---|
| 36 | + | * * * * * |
|---|