Texas 2021 - 87th Regular

Texas House Bill HB2829 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	87R6679 BEF-D
2	2	By: White H.B. No. 2829
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to restaurants and certain alcoholic beverage permittees,
8	8	including the rates of certain taxes imposed on items sold by those
9	9	establishments and the applicability to those establishments of
10	10	certain orders issued in response to a disaster or emergency;
11	11	temporarily decreasing the rate of the state sales tax on certain
12	12	items; temporarily decreasing the rate of the mixed beverage sales
13	13	tax.
14	14	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
15	15	SECTION 1. Section 151.051, Tax Code, is amended to read as
16	16	follows:
17	17	Sec. 151.051. SALES TAX IMPOSED. (a) A tax is imposed on
18	18	each sale of a taxable item in this state.
19	19	(b) Except as provided by Subsection (c), the [The] sales
20	20	tax rate is 6-1/4 percent of the sales price of the taxable item
21	21	sold.
22	22	(c) This subsection applies only to a taxable item sold by a
23	23	restaurant that is not a permittee. The sales tax rate is:
24	24	(1) 3.125 percent of the sales price of a taxable item
25	25	sold on or after the effective date of the Act enacting this
26	26	subsection and before September 1, 2022;
27	27	(2) 3.75 percent of the sales price of a taxable item
28	28	sold on or after September 1, 2022, and before December 1, 2022;
29	29	(3) 4.375 percent of the sales price of a taxable item
30	30	sold on or after December 1, 2022, and before March 1, 2023;
31	31	(4) 5 percent of the sales price of a taxable item sold
32	32	on or after March 1, 2023, and before June 1, 2023; and
33	33	(5) 5.625 percent of the sales price of a taxable item
34	34	sold on or after June 1, 2023, and before September 1, 2023.
35	35	(d) In this section:
36	36	(1) "Permittee" has the meaning assigned by Section
37	37	183.001.
38	38	(2) "Restaurant" means a place where meals are sold
39	39	for immediate on-premises consumption.
40	40	SECTION 2. (a) This section takes effect September 1, 2023.
41	41	(b) Section 151.051, Tax Code, is amended to read as
42	42	follows:
43	43	Sec. 151.051. SALES TAX IMPOSED. (a) A tax is imposed on
44	44	each sale of a taxable item in this state.
45	45	(b) The sales tax rate is 6-1/4 percent of the sales price of
46	46	the taxable item sold.
47	47	SECTION 3. (a) Section 183.041, Tax Code, is amended to
48	48	read as follows:
49	49	Sec. 183.041. TAX IMPOSED ON SALES OF MIXED BEVERAGES AND
50	50	RELATED ITEMS. (a) A tax is imposed on each mixed beverage sold,
51	51	prepared, or served by a permittee in this state and on ice and each
52	52	nonalcoholic beverage sold, prepared, or served by a permittee in
53	53	this state for the purpose of being mixed with an alcoholic beverage
54	54	and consumed on the premises of the permittee.
55	55	(b) The rate of the tax is:
56	56	(1) 2.25 percent of the sales price of an item sold,
57	57	prepared, or served at or after 3 a.m. on the effective date of the
58	58	Act enacting this subdivision and before 3 a.m. on September 1,
59	59	2022;
60	60	(2) 3.45 percent of the sales price of an item sold,
61	61	prepared, or served at or after 3 a.m. on September 1, 2022, and
62	62	before 3 a.m. on December 1, 2022;
63	63	(3) 4.65 percent of the sales price of an item sold,
64	64	prepared, or served at or after 3 a.m. on December 1, 2022, and
65	65	before 3 a.m. on March 1, 2023;
66	66	(4) 5.85 percent of the sales price of an item sold,
67	67	prepared, or served at or after 3 a.m. on March 1, 2023, and before 3
68	68	a.m. on June 1, 2023; and
69	69	(5) 7.05 percent of the sales price of an item sold,
70	70	prepared, or served at or after 3 a.m. on June 1, 2023, and before 3
71	71	a.m. on September 1, 2023 [8.25 percent of the sales price of the
72	72	item sold, prepared, or served].
73	73	(b) The change in law made by this section applies beginning
74	74	at 3 a.m. on the effective date of this Act. The law in effect
75	75	immediately before the effective date of this Act continues in
76	76	effect until 3 a.m. on the effective date of this Act.
77	77	SECTION 4. (a) This section takes effect September 1, 2023.
78	78	(b) Section 183.041, Tax Code, is amended to read as
79	79	follows:
80	80	Sec. 183.041. TAX IMPOSED ON SALES OF MIXED BEVERAGES AND
81	81	RELATED ITEMS. (a) A tax is imposed on each mixed beverage sold,
82	82	prepared, or served by a permittee in this state and on ice and each
83	83	nonalcoholic beverage sold, prepared, or served by a permittee in
84	84	this state for the purpose of being mixed with an alcoholic beverage
85	85	and consumed on the premises of the permittee.
86	86	(b) The rate of the tax is 8.25 percent of the sales price of
87	87	the item sold, prepared, or served.
88	88	(c) The change in law made by this section applies beginning
89	89	at 3 a.m. on the effective date of this section. The law in effect
90	90	immediately before the effective date of this section continues in
91	91	effect until 3 a.m. on the effective date of this section.
92	92	SECTION 5. (a) In this section:
93	93	(1) "Permittee" has the meaning assigned by Section
94	94	183.001, Tax Code; and
95	95	(2) "Restaurant" has the meaning assigned by Section
96	96	151.051(d), Tax Code, as added by this Act.
97	97	(b) Notwithstanding any other law, an executive order
98	98	issued under Section 418.012, Government Code, or an order issued
99	99	in response to a disaster or emergency by a political subdivision of
100	100	this state that applied to a permittee or restaurant immediately
101	101	before the effective date of this Act does not apply to a permittee
102	102	or restaurant on or after the effective date of this Act.
103	103	SECTION 6. A change in law made by this Act does not affect
104	104	tax liability accruing before the effective date of the change in
105	105	law. That liability continues in effect as if this Act had not been
106	106	enacted, and the former law is continued in effect for the
107	107	collection of taxes due and for civil and criminal enforcement of
108	108	the liability for those taxes.
109	109	SECTION 7. Except as otherwise provided by this Act, this
110	110	Act takes effect July 1, 2021, if it receives a vote of two-thirds
111	111	of all the members elected to each house, as provided by Section 39,
112	112	Article III, Texas Constitution. If this Act does not receive the
113	113	vote necessary to take effect July 1, 2021, this Act takes effect
114	114	September 1, 2021, except as otherwise provided by this Act.