Bill Text: TX HB3006 | 2019-2020 | 86th Legislature | Enrolled
Bill Title: Relating to the administration of the mixed beverage sales tax.
Spectrum: Bipartisan Bill
Status: (Passed) 2019-06-10 - Effective on . . . . . . . . . . . . . . . October 1, 2019 [HB3006 Detail]
Download: Texas-2019-HB3006-Enrolled.html
| H.B. No. 3006 | ||
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| relating to the administration of the mixed beverage sales tax. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subchapter B-1, Chapter 183, Tax Code, is | ||
| amended by adding Sections 183.0421 and 183.0422 to read as | ||
| follows: | ||
| Sec. 183.0421. TAX RETURN DUE DATE. (a) A permittee shall | ||
| file a tax return with the comptroller not later than the 20th day | ||
| of each month. | ||
| (b) The return under this section must be in a form | ||
| prescribed by the comptroller and must include a statement of the | ||
| total sales and total taxable sales during the preceding month and | ||
| any other information required by the comptroller. | ||
| (c) A tax due for a business day that falls in two different | ||
| months is allocated to the month in which the business day begins. | ||
| Sec. 183.0422. PAYMENT. The tax due for the preceding month | ||
| must accompany the return and must be payable to the state. | ||
| SECTION 2. Section 183.043, Tax Code, is amended by | ||
| amending Subsection (b) and adding Subsection (e) to read as | ||
| follows: | ||
| (b) Sections 151.027(a), 151.423, and 151.424 do not apply | ||
| to the tax imposed by this subchapter. | ||
| (e) To the extent of a conflict between a provision of this | ||
| subchapter and a provision of Subchapter I, Chapter 151, the | ||
| provision of this subchapter prevails. | ||
| SECTION 3. This Act takes effect October 1, 2019. | ||
| ______________________________ | ______________________________ | |
| President of the Senate | Speaker of the House | |
| I certify that H.B. No. 3006 was passed by the House on April | ||
| 30, 2019, by the following vote: Yeas 145, Nays 0, 2 present, not | ||
| voting. | ||
| ______________________________ | ||
| Chief Clerk of the House | ||
| I certify that H.B. No. 3006 was passed by the Senate on May | ||
| 21, 2019, by the following vote: Yeas 31, Nays 0. | ||
| ______________________________ | ||
| Secretary of the Senate | ||
| APPROVED: _____________________ | ||
| Date | ||
| _____________________ | ||
| Governor | ||
