Bill Text: TX HB3572 | 2013-2014 | 83rd Legislature | Engrossed
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Bill Title: Relating to the administration, collection, and enforcement of taxes on mixed beverages; imposing a tax on sales of mixed beverages; decreasing the rate of the current tax on mixed beverages.
Spectrum: Moderate Partisan Bill (Republican 30-9)
Status: (Passed) 2013-06-14 - Effective on 1/1/14 [HB3572 Detail]
Download: Texas-2013-HB3572-Engrossed.html
Bill Title: Relating to the administration, collection, and enforcement of taxes on mixed beverages; imposing a tax on sales of mixed beverages; decreasing the rate of the current tax on mixed beverages.
Spectrum: Moderate Partisan Bill (Republican 30-9)
Status: (Passed) 2013-06-14 - Effective on 1/1/14 [HB3572 Detail]
Download: Texas-2013-HB3572-Engrossed.html
By: Hilderbran, Eiland, Otto, Bohac, | H.B. No. 3572 | |
Alvarado, et al. |
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relating to the administration, collection, and enforcement of | ||
taxes on mixed beverages; imposing a tax on sales of mixed | ||
beverages; decreasing the rate of the current tax on mixed | ||
beverages. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 151.308(a), Tax Code, is amended to read | ||
as follows: | ||
(a) The following are exempted from the taxes imposed by | ||
this chapter: | ||
(1) gas as taxed by Chapter 201; | ||
(2) oil as taxed by Chapter 202; | ||
(3) [ |
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(4) [ |
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natural gas, and special fuels as defined, taxed, or exempted by | ||
Chapter 162; | ||
(5) [ |
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(6) [ |
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as defined, taxed, or exempted by Chapter 152, other than a mobile | ||
office or an oilfield portable unit, as those terms are defined by | ||
Section 152.001; | ||
(7) [ |
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beverages and the preparation or service of these items if the | ||
receipts are taxable by Subchapter B, Chapter 183, or the items are | ||
taxable by Subchapter B-1, Chapter 183; | ||
(8) [ |
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of a private club registration permit or to the agent or employee of | ||
the holder of a private club registration permit if the holder or | ||
agent or employee is acting as the agent of the members of the club | ||
and if the beverages are to be served on the premises of the club; | ||
(9) [ |
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Chapter 191; and | ||
(10) [ |
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premiums taxes. | ||
SECTION 2. The heading to Subtitle G, Title 2, Tax Code, is | ||
amended to read as follows: | ||
SUBTITLE G. GROSS RECEIPTS AND MIXED BEVERAGE TAXES | ||
SECTION 3. The heading to Chapter 183, Tax Code, is amended | ||
to read as follows: | ||
CHAPTER 183. MIXED BEVERAGE TAXES [ |
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SECTION 4. Section 183.001(b), Tax Code, is amended by | ||
adding Subdivision (3) to read as follows: | ||
(3) "Sales price" has the meaning assigned by Section | ||
151.007, as applicable. | ||
SECTION 5. The heading to Subchapter B, Chapter 183, Tax | ||
Code, is amended to read as follows: | ||
SUBCHAPTER B. MIXED BEVERAGE GROSS RECEIPTS TAX | ||
SECTION 6. Section 183.021, Tax Code, is amended to read as | ||
follows: | ||
Sec. 183.021. TAX IMPOSED ON GROSS RECEIPTS OF PERMITTEE | ||
FROM MIXED BEVERAGES. A tax at the rate of 6.7 [ |
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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. | ||
SECTION 7. Sections 183.0212(a) and (b), Tax Code, are | ||
amended to read as follows: | ||
(a) For informational purposes only, a permittee may | ||
provide that each sales invoice, billing, service check, ticket, or | ||
other receipt to a customer for the purchase of an item subject to | ||
taxation under this subchapter [ |
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(1) a separate statement disclosing the amount of tax | ||
to be paid by the permittee under this subchapter [ |
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relation to that item; or | ||
(2) a statement of the mixed beverage taxes, | ||
consisting of the combined amount of the tax to be paid by the | ||
permittee under this subchapter in relation to that item and the | ||
amount of tax imposed under Subchapter B-1 on that item. | ||
(b) A [ |
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clearly disclose the amount of tax payable by the permittee. | ||
SECTION 8. Sections 183.024(a) and (d), Tax Code, are | ||
amended to read as follows: | ||
(a) A permittee who fails to file a report as required by | ||
this subchapter [ |
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subchapter [ |
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due as a penalty, and if the permittee fails to file the report or | ||
pay the tax within 30 days after the day the tax or report is due, | ||
the permittee shall pay an additional five percent of the amount due | ||
as an additional penalty. | ||
(d) In addition to any other penalty authorized by this | ||
section, a permittee who fails to file a report as required by this | ||
subchapter [ |
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provided by this subsection is assessed without regard to whether | ||
the permittee subsequently files the report or whether any taxes | ||
were due from the permittee for the reporting period under the | ||
required report. | ||
SECTION 9. Section 183.053, Tax Code, is transferred to | ||
Subchapter B, Chapter 183, Tax Code, redesignated as Section | ||
183.025, Tax Code, and amended to read as follows: | ||
Sec. 183.025 [ |
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permittee subject to the tax imposed by this subchapter [ |
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must comply with the security requirements imposed by Chapter 151 | ||
except that a permittee is not required to comply with Section | ||
151.253(b). | ||
(b) The total of bonds, certificates of deposit, letters of | ||
credit, or other security determined to be sufficient by the | ||
comptroller of a permittee subject to the tax imposed by this | ||
subchapter [ |
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determines to be sufficient to protect the fiscal interests of the | ||
state. The comptroller may not set the amount of security at less | ||
than $1,000 or more than the greater of $100,000 or four times the | ||
amount of the permittee's average monthly tax liability. | ||
SECTION 10. Section 183.054, Tax Code, is transferred to | ||
Subchapter B, Chapter 183, Tax Code, redesignated as Section | ||
183.026, Tax Code, and amended to read as follows: | ||
Sec. 183.026 [ |
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shall have the discretion to determine the frequency of mixed | ||
beverage tax audits under this subchapter. In determining the | ||
frequency of the audit the comptroller may consider the following | ||
factors: | ||
(1) reasonable and prudent accounting standards; | ||
(2) the audit history of the permittee; | ||
(3) the effect on state revenues; and | ||
(4) other factors the comptroller deems appropriate. | ||
SECTION 11. Section 183.055, Tax Code, is transferred to | ||
Subchapter B, Chapter 183, Tax Code, redesignated as Section | ||
183.027, Tax Code, and amended to read as follows: | ||
Sec. 183.027 [ |
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(a) A permittee may withhold the payment of the tax under this | ||
subchapter on a portion of the gross receipts that remains unpaid by | ||
a purchaser if: | ||
(1) during the reporting period in which the mixed | ||
beverage is sold, the permittee determines that the unpaid portion | ||
will remain unpaid; | ||
(2) the permittee enters the unpaid portion of the | ||
sales gross receipts in the permittee's books as a bad debt; and | ||
(3) the bad debt is claimed as a deduction for federal | ||
tax purposes during the same or a subsequent reporting period. | ||
(b) If the portion of a debt determined to be bad under | ||
Subsection (a) is paid, the permittee shall report and pay the tax | ||
on the portion during the reporting period in which payment is made. | ||
(c) A permittee is entitled to credit or reimbursement for | ||
taxes paid on the portion of the gross receipts determined to be | ||
worthless and actually charged off for federal income tax purposes. | ||
SECTION 12. Chapter 183, Tax Code, is amended by adding | ||
Subchapter B-1 to read as follows: | ||
SUBCHAPTER B-1. MIXED BEVERAGE SALES TAX | ||
Sec. 183.041. TAX IMPOSED ON SALES OF MIXED BEVERAGES AND | ||
RELATED ITEMS. (a) A tax is imposed on each mixed beverage sold, | ||
prepared, or served by a permittee in this state and on ice and each | ||
nonalcoholic beverage sold, prepared, or served by a permittee in | ||
this state for the purpose of being mixed with an alcoholic beverage | ||
and consumed on the premises of the permittee. | ||
(b) The rate of the tax is 8.25 percent of the sales price of | ||
the item sold, prepared, or served. | ||
Sec. 183.042. DISCLOSURE OF TAX. A permittee may provide | ||
that a sales invoice, billing, service check, ticket, or other | ||
receipt to a customer for the purchase of an item subject to | ||
taxation under this subchapter include: | ||
(1) a statement that mixed beverage sales tax is | ||
included in the sales price; | ||
(2) a separate statement of the amount of tax imposed | ||
under this subchapter on that item; | ||
(3) a statement of the mixed beverage taxes, | ||
consisting of the combined amount of the tax to be paid by the | ||
permittee under Subchapter B in relation to that item and the amount | ||
of tax imposed under this subchapter on that item; or | ||
(4) a statement of the combined amount of taxes | ||
imposed under this subchapter and Chapter 151 on all items listed on | ||
the invoice, billing, service check, ticket, or other receipt. | ||
Sec. 183.043. APPLICABILITY OF OTHER LAW. (a) Except as | ||
otherwise provided by this section: | ||
(1) the tax imposed by this subchapter is | ||
administered, collected, and enforced in the same manner as the tax | ||
under Chapter 151 is administered, collected, and enforced; and | ||
(2) Chapter 151 applies to the tax imposed by this | ||
subchapter in the same manner as Chapter 151 applies to the tax | ||
imposed under Section 151.051. | ||
(b) Sections 151.423 and 151.424 do not apply to the tax | ||
imposed by this subchapter. | ||
(c) A sale to a permittee of an item described by Section | ||
183.021 is not a sale for resale for purposes of Section 151.302 if | ||
the item is mixed with or becomes a component part of a mixed | ||
beverage subject to taxation under this subchapter that is served | ||
without any consideration paid to the permittee. | ||
(d) An item subject to tax under this subchapter is exempt | ||
from the taxes imposed under Subtitle C, Title 3. | ||
SECTION 13. Section 183.051, Tax Code, as effective | ||
September 1, 2013, is amended to read as follows: | ||
Sec. 183.051. MIXED BEVERAGE TAX CLEARANCE FUND. (a) Not | ||
later than the last day of the month following a calendar quarter, | ||
the comptroller shall calculate the total amount of taxes received | ||
under Subchapters B and B-1 during the quarter from permittees | ||
outside an incorporated municipality within each county and the | ||
total amount received from permittees within each incorporated | ||
municipality in each county. | ||
(b) The comptroller shall issue to each county described in | ||
Subsection (a) a warrant drawn on the general revenue fund in an | ||
amount appropriated by the legislature that may not be less than | ||
10.7143 percent of the taxes received [ |
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within the county during the quarter and shall issue to each | ||
incorporated municipality described in Subsection (a) a warrant | ||
drawn on that fund in an amount appropriated by the legislature that | ||
may not be less than 10.7143 percent of the taxes received | ||
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during the quarter. | ||
SECTION 14. Section 183.052, Tax Code, is amended to read as | ||
follows: | ||
Sec. 183.052. CONFLICT OF RULES. If a rule or policy | ||
adopted by the Texas Alcoholic Beverage Commission [ |
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conflicts with a rule adopted by the comptroller for the | ||
application, enforcement, or collection of a [ |
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this chapter, the comptroller's rule prevails. A conflicting rule | ||
or policy adopted by the commission is invalid to the extent of the | ||
inconsistency. If the comptroller determines that a rule or policy | ||
adopted by the commission conflicts with one adopted by the | ||
comptroller relating to the application, enforcement, or | ||
collection of a [ |
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shall notify the commission in writing of the determination. After | ||
receipt of the notification, the commission must amend or repeal | ||
the conflicting rule or policy not later than the 90th day after the | ||
date of notification. | ||
SECTION 15. 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 16. This Act takes effect January 1, 2014. |