By: Springer, West S.B. No. 341
A BILL TO BE ENTITLED
AN ACT
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.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 183.001(b)(1), Tax Code, is amended to
read as follows:
(1) "Permittee" means a mixed beverage permittee, a
private club registration permittee, a private club exemption
certificate permittee, a private club registration permittee with a
retailer late hours certificate, a nonprofit entity temporary event
permittee, a private club registration permittee holding a food and
beverage certificate, a mixed beverage permittee with a retailer
late hours certificate, a mixed beverage permittee holding a food
and beverage certificate, or a distiller's and rectifier's
permittee. The term does not include a nonprofit entity temporary
event permittee that sells only wine and malt beverages containing
alcohol in excess of one-half of one percent by volume but not more
than 17 percent by volume.
SECTION 2. The change in law made by this Act does not
affect tax liability accruing before the effective date of this
Act. That liability continues in effect as if this Act had not been
enacted, and the former law is continued in effect for the
collection of taxes due and for civil and criminal enforcement of
the liability for those taxes.
SECTION 3. This Act takes effect September 1, 2023.