| 1 | 1 | | 87R6447 BEF-D |
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| 2 | 2 | | By: Taylor S.B. No. 1249 |
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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 temporarily decreasing the rate of the mixed beverage |
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| 8 | 8 | | gross receipts tax. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. (a) Section 183.021, Tax Code, is amended to |
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| 11 | 11 | | read as follows: |
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| 12 | 12 | | Sec. 183.021. TAX IMPOSED ON GROSS RECEIPTS OF PERMITTEE |
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| 13 | 13 | | FROM MIXED BEVERAGES. A tax at the rate of 4.7 [6.7] percent is |
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| 14 | 14 | | imposed on the gross receipts of a permittee received from the sale, |
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| 15 | 15 | | preparation, or service of mixed beverages or from the sale, |
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| 16 | 16 | | preparation, or service of ice or nonalcoholic beverages that are |
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| 17 | 17 | | sold, prepared, or served for the purpose of being mixed with an |
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| 18 | 18 | | alcoholic beverage and consumed on the premises of the permittee. |
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| 19 | 19 | | (b) The change in law made by this section does not affect |
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| 20 | 20 | | tax liability accruing before the effective date of this section. |
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| 21 | 21 | | That liability continues in effect as if this section had not been |
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| 22 | 22 | | enacted, and the former law is continued in effect for the |
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| 23 | 23 | | collection and enforcement of those taxes. |
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| 24 | 24 | | (c) The change in law made by this section applies beginning |
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| 25 | 25 | | at 3 a.m. on the effective date of this section. The law in effect |
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| 26 | 26 | | immediately before the effective date of this section continues in |
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| 27 | 27 | | effect until 3 a.m. on the effective date of this section. |
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| 28 | 28 | | SECTION 2. (a) This section takes effect September 1, |
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| 29 | 29 | | 2023. |
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| 30 | 30 | | (b) Section 183.021, Tax Code, is amended to read as |
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| 31 | 31 | | follows: |
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| 32 | 32 | | Sec. 183.021. TAX IMPOSED ON GROSS RECEIPTS OF PERMITTEE |
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| 33 | 33 | | FROM MIXED BEVERAGES. A tax at the rate of 6.7 percent is imposed on |
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| 34 | 34 | | the gross receipts of a permittee received from the sale, |
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| 35 | 35 | | preparation, or service of mixed beverages or from the sale, |
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| 36 | 36 | | preparation, or service of ice or nonalcoholic beverages that are |
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| 37 | 37 | | sold, prepared, or served for the purpose of being mixed with an |
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| 38 | 38 | | alcoholic beverage and consumed on the premises of the permittee. |
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| 39 | 39 | | (c) The change in law made by this section does not affect |
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| 40 | 40 | | tax liability accruing before the effective date of this section. |
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| 41 | 41 | | That liability continues in effect as if this section had not been |
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| 42 | 42 | | enacted, and the former law is continued in effect for the |
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| 43 | 43 | | collection and enforcement of those taxes. |
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| 44 | 44 | | (d) The change in law made by this section applies beginning |
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| 45 | 45 | | at 3 a.m. on the effective date of this section. The law in effect |
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| 46 | 46 | | immediately before the effective date of this section continues in |
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| 47 | 47 | | effect until 3 a.m. on the effective date of this section. |
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| 48 | 48 | | SECTION 3. Except as otherwise provided by this Act, this |
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| 49 | 49 | | Act takes effect September 1, 2021. |
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