Texas 2021 - 87th Regular

Texas Senate Bill SB625

Caption

Relating to the allocation of certain revenue from mixed beverage gross receipts and sales taxes.

Impact

By reallocating a portion of the mixed beverage tax revenue, SB625 signifies an increased commitment to supporting specialty courts, such as drug courts or mental health courts, which play a crucial role in diverting individuals from traditional punitive measures into rehabilitative programs. This financial support could enhance the operational capabilities of those courts, potentially improving outcomes for defendants and the surrounding communities. Furthermore, it could also foster a more interconnected approach to law enforcement and community support services.

Summary

Senate Bill 625 aims to modify the allocation of revenue generated from mixed beverage gross receipts and sales taxes in Texas. The bill mandates that one percent of these taxes be deposited into the specialty court account, which is established under Section 133.121 of the Local Government Code. The funds allocated to this account are to be used strictly for the purposes outlined in that section, thereby ensuring that certain specialty court programs receive dedicated funding from this revenue source. This legislative change reflects an effort to support judicial programs that address specific community needs.

Contention

Although the bill may be generally supported as a step towards enhancing judicial services, there could be some contention regarding the prioritization of tax revenues. Discussions may arise about whether using tax revenue from mixed beverage sales for specialty courts is the best approach, considering the various needs of local governments and the demands on public funds. Critics may argue for more transparency in how these funds are managed or suggest that there are alternative uses for this revenue that could better serve broader community needs.

Companion Bills

TX HB1256

Same As Relating to the allocation of certain revenue from mixed beverage gross receipts and sales taxes.

Previously Filed As

TX SB341

Relating to the applicability of the mixed beverage gross receipts tax and the mixed beverage sales tax to items sold by certain nonprofit entity temporary event permittees.

TX SB1244

Relating to the allocation of certain revenue to the sexual assault program fund.

TX HB1542

Relating to certain temporary sales by a mixed beverage permit holder.

TX SB926

Relating to certain temporary sales by a mixed beverage permit holder.

TX HB3998

Relating to the use of certain revenue derived from state sales and use taxes to provide grants to incentivize the recycling of certain electronics.

TX SB377

Relating to the Texas Connectivity Fund and to the allocation and the use of certain proceeds from the imposition of state sales and use taxes on telecommunications services.

TX HB3461

Relating to the creation and re-creation of funds and accounts, the dedication and rededication of revenue and allocation of accrued interest on dedicated revenue, and the exemption of unappropriated money from use for general governmental purposes.

TX HB3345

Relating to the amount of the fee imposed on certain sexually oriented businesses that is allocated to the sexual assault program fund and the allocation of certain other revenue to that fund; increasing the amount of a fee.

TX SB1508

Relating to the creation and re-creation of funds and accounts, the dedication and rededication of revenue and allocation of accrued interest on dedicated revenue, and the exemption of unappropriated money from use for general governmental purposes.

TX HB2282

Relating to the use of hotel occupancy tax revenue by certain municipalities and counties and the authority of certain municipalities to receive certain tax revenue derived from a hotel and convention center project and to pledge certain tax revenue for the payment of obligations related to the project.

Similar Bills

No similar bills found.