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 - Dead) 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 |
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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 [ |
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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 [ |
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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. |