| 1 | 1 | | 86R9565 SRA-F |
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| 2 | 2 | | By: West S.B. No. 2211 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the administration of the mixed beverage sales tax. |
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| 8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 9 | | SECTION 1. Subchapter B-1, Chapter 183, Tax Code, is |
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| 10 | 10 | | amended by adding Sections 183.0421 and 183.0422 to read as |
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| 11 | 11 | | follows: |
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| 12 | 12 | | Sec. 183.0421. TAX RETURN DUE DATE. (a) A permittee shall |
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| 13 | 13 | | file a tax return with the comptroller not later than the 20th day |
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| 14 | 14 | | of each month. |
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| 15 | 15 | | (b) The return under this section must be in a form |
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| 16 | 16 | | prescribed by the comptroller and must include a statement of the |
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| 17 | 17 | | total sales and total taxable sales during the preceding month and |
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| 18 | 18 | | any other information required by the comptroller. |
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| 19 | 19 | | (c) A tax due for a business day that falls in two different |
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| 20 | 20 | | months is allocated to the month in which the business day begins. |
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| 21 | 21 | | Sec. 183.0422. PAYMENT. The tax due for the preceding month |
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| 22 | 22 | | must accompany the return and must be payable to the state. |
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| 23 | 23 | | SECTION 2. Section 183.043, Tax Code, is amended by |
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| 24 | 24 | | amending Subsection (b) and adding Subsection (e) to read as |
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| 25 | 25 | | follows: |
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| 26 | 26 | | (b) Sections 151.027(a), 151.423, and 151.424 do not apply |
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| 27 | 27 | | to the tax imposed by this subchapter. |
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| 28 | 28 | | (e) To the extent of a conflict between a provision of this |
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| 29 | 29 | | subchapter and a provision of Subchapter I, Chapter 151, the |
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| 30 | 30 | | provision of this subchapter prevails. |
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| 31 | 31 | | SECTION 3. This Act takes effect September 1, 2019. |
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