87R6447 BEF-D
By: Taylor S.B. No. 1249
A BILL TO BE ENTITLED
AN ACT
relating to temporarily decreasing the rate of the mixed beverage
gross receipts tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. (a) Section 183.021, Tax Code, is amended to
read as follows:
Sec. 183.021. TAX IMPOSED ON GROSS RECEIPTS OF PERMITTEE
FROM MIXED BEVERAGES. A tax at the rate of 4.7 [6.7] percent is
imposed on the gross receipts of a permittee received from the sale,
preparation, or service of mixed beverages or from the sale,
preparation, or service of ice or nonalcoholic beverages that are
sold, prepared, or served for the purpose of being mixed with an
alcoholic beverage and consumed on the premises of the permittee.
(b) The change in law made by this section does not affect
tax liability accruing before the effective date of this section.
That liability continues in effect as if this section had not been
enacted, and the former law is continued in effect for the
collection and enforcement of those taxes.
(c) The change in law made by this section applies beginning
at 3 a.m. on the effective date of this section. The law in effect
immediately before the effective date of this section continues in
effect until 3 a.m. on the effective date of this section.
SECTION 2. (a) This section takes effect September 1,
2023.
(b) Section 183.021, Tax Code, is amended to read as
follows:
Sec. 183.021. TAX IMPOSED ON GROSS RECEIPTS OF PERMITTEE
FROM MIXED BEVERAGES. A tax at the rate of 6.7 percent is imposed on
the gross receipts of a permittee received from the sale,
preparation, or service of mixed beverages or from the sale,
preparation, or service of ice or nonalcoholic beverages that are
sold, prepared, or served for the purpose of being mixed with an
alcoholic beverage and consumed on the premises of the permittee.
(c) The change in law made by this section does not affect
tax liability accruing before the effective date of this section.
That liability continues in effect as if this section had not been
enacted, and the former law is continued in effect for the
collection and enforcement of those taxes.
(d) The change in law made by this section applies beginning
at 3 a.m. on the effective date of this section. The law in effect
immediately before the effective date of this section continues in
effect until 3 a.m. on the effective date of this section.
SECTION 3. Except as otherwise provided by this Act, this
Act takes effect September 1, 2021.