Bill Text: TX HB2078 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to imposing an additional mixed beverage tax and depositing the revenue in the crime victim compensation fund.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2013-04-23 - Left pending in committee [HB2078 Detail]
Download: Texas-2013-HB2078-Introduced.html
83R4309 ADM-D | ||
By: Thompson of Harris | H.B. No. 2078 |
|
||
|
||
relating to imposing an additional mixed beverage tax and | ||
depositing the revenue in the crime victim compensation fund. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 183.021, Tax Code, is amended to read as | ||
follows: | ||
Sec. 183.021. TAX IMPOSED ON MIXED BEVERAGES. (a) A tax at | ||
the rate of 14 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) An additional tax of one cent is imposed on each: | ||
(1) mixed beverage sold, prepared, or served by a | ||
permittee; and | ||
(2) glass or serving of ice or nonalcoholic beverage | ||
sold, prepared, or served by a permittee for the purpose of being | ||
mixed with an alcoholic beverage and consumed on the premises of the | ||
permittee. | ||
SECTION 2. Section 183.023(b), Tax Code, is amended to read | ||
as follows: | ||
(b) The comptroller shall deposit the revenue received | ||
under this section from: | ||
(1) the tax imposed under Section 183.021(a) in the | ||
general revenue fund; and | ||
(2) the tax imposed under Section 183.021(b) in the | ||
compensation to victims of crime fund established under Subchapter | ||
B, Chapter 56, Code of Criminal Procedure. | ||
SECTION 3. 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 4. This Act takes effect September 1, 2013. |