| 1 | 1 | | By: Springer, West S.B. No. 341 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | A BILL TO BE ENTITLED |
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| 5 | 5 | | AN ACT |
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| 6 | 6 | | relating to the applicability of the mixed beverage gross receipts |
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| 7 | 7 | | tax and the mixed beverage sales tax to items sold by certain |
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| 8 | 8 | | nonprofit entity temporary event permittees. |
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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. Section 183.001(b)(1), Tax Code, is amended to |
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| 11 | 11 | | read as follows: |
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| 12 | 12 | | (1) "Permittee" means a mixed beverage permittee, a |
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| 13 | 13 | | private club registration permittee, a private club exemption |
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| 14 | 14 | | certificate permittee, a private club registration permittee with a |
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| 15 | 15 | | retailer late hours certificate, a nonprofit entity temporary event |
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| 16 | 16 | | permittee, a private club registration permittee holding a food and |
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| 17 | 17 | | beverage certificate, a mixed beverage permittee with a retailer |
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| 18 | 18 | | late hours certificate, a mixed beverage permittee holding a food |
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| 19 | 19 | | and beverage certificate, or a distiller's and rectifier's |
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| 20 | 20 | | permittee. The term does not include a nonprofit entity temporary |
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| 21 | 21 | | event permittee that sells only wine and malt beverages containing |
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| 22 | 22 | | alcohol in excess of one-half of one percent by volume but not more |
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| 23 | 23 | | than 17 percent by volume. |
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| 24 | 24 | | SECTION 2. The change in law made by this Act does not |
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| 25 | 25 | | affect tax liability accruing before the effective date of this |
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| 26 | 26 | | Act. That liability continues in effect as if this Act had not been |
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| 27 | 27 | | enacted, and the former law is continued in effect for the |
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| 28 | 28 | | collection of taxes due and for civil and criminal enforcement of |
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| 29 | 29 | | the liability for those taxes. |
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| 30 | 30 | | SECTION 3. This Act takes effect September 1, 2023. |
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