Bill Text: TX HB2186 | 2017-2018 | 85th Legislature | Introduced


Bill Title: Relating to the rates of the taxes imposed on the first sale of ale, malt liquor, and beer; reducing a tax rate.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2017-03-21 - Referred to Licensing & Administrative Procedures [HB2186 Detail]

Download: Texas-2017-HB2186-Introduced.html
  85R9214 ADM-F
 
  By: Kuempel H.B. No. 2186
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the rates of the taxes imposed on the first sale of ale,
  malt liquor, and beer; reducing a tax rate.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 201.42, Alcoholic Beverage Code, is
  amended to read as follows:
         Sec. 201.42.  TAX ON ALE AND MALT LIQUOR. A tax is imposed on
  the first sale of ale and malt liquor at the same rate imposed on
  beer under Section 203.01 [of $0.198 per gallon].
         SECTION 2.  Section 203.01, Alcoholic Beverage Code, is
  amended to read as follows:
         Sec. 203.01.  TAX ON BEER. A tax is imposed on the first sale
  of beer manufactured in this state or imported into this state at
  the rate of $0.193548 per gallon [six dollars per barrel].
         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, 2017.
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