Texas Senate Bill SB2211

Texas 2019 - 86th Regular

Caption

Relating to the administration of the mixed beverage sales tax.

Impact

By implementing clear filing deadlines and structured reporting requirements, SB2211 seeks to streamline the administrative processes associated with the mixed beverage sales tax. This legislation could significantly impact businesses in the beverage industry, as it formalizes the timeline and content expected from permittees. The monthly filing stipulations aim to help the state better track and collect tax revenue, potentially boosting fiscal stability related to mixed beverage sales.

Summary

SB2211 amends the Texas Tax Code by introducing regulations specifically for the administration of the mixed beverage sales tax. The bill establishes new requirements for permittees, delineating the tax return due date as the 20th day of each month. It mandates that these returns include detailed statements of total sales and taxable sales from the preceding month, along with any additional information that the comptroller may require. This change aims to enhance the clarity and efficiency of tax reporting for businesses involved in mixed beverage sales.

Contention

While the bill primarily involves administrative adjustments, it is not without contention. Some stakeholders in the beverage industry may view the requirement for detailed monthly reporting as burdensome. There might be concerns regarding the ability of smaller businesses to comply with the increased regulatory framework, which could be perceived as an additional financial strain. The debate around the bill may further reflect broader discussions concerning state taxation and regulatory practices, particularly within the food and beverage sector.