Bill Text: TX SB1004 | 2011-2012 | 82nd Legislature | Introduced
Bill Title: Relating to the imposition of a tax on certain beverages.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2011-04-18 - Left pending in committee [SB1004 Detail]
Download: Texas-2011-SB1004-Introduced.html
82R1600 CJC-D | ||
By: Lucio | S.B. No. 1004 |
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relating to the imposition of a tax on certain beverages. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Subtitle E, Title 2, Tax Code, is amended by | ||
adding Chapter 163 to read as follows: | ||
CHAPTER 163. TAX ON DISCRETIONARY DRINK ITEMS | ||
SUBCHAPTER A. GENERAL PROVISIONS | ||
Sec. 163.001. DEFINITION. In this chapter, "soft drink" | ||
means a carbonated or noncarbonated nonalcoholic beverage that | ||
contains natural or artificial sweeteners. The term does not | ||
include a beverage that: | ||
(1) contains: | ||
(A) milk or milk products; | ||
(B) soy, rice, or similar milk substitutes; or | ||
(C) more than 50 percent of vegetable or fruit | ||
juice by volume; or | ||
(2) is intended by the manufacturer for consumption by | ||
an infant and is commonly referred to as "infant formula." | ||
[Sections 163.002-163.050 reserved for expansion] | ||
SUBCHAPTER B. IMPOSITION AND COLLECTION OF TAX | ||
Sec. 163.051. TAX IMPOSED. (a) A tax is imposed on each | ||
sale at retail of a soft drink. | ||
(b) The tax rate is one cent on each ounce or fractional | ||
ounce of soft drink sold. | ||
(c) The tax imposed under this chapter is in addition to any | ||
other tax imposed by state law. | ||
Sec. 163.052. EXCEPTIONS TO APPLICATION OF TAX. The tax | ||
imposed under this chapter does not apply to: | ||
(1) a beverage sold in or by a restaurant, lunch | ||
counter, cafeteria, hotel, or other business for consumption on the | ||
premises of the business; or | ||
(2) a beverage if the receipts from the sale of the | ||
beverage are taxable under Chapter 183. | ||
Sec. 163.053. RULES. The comptroller by rule shall | ||
prescribe the manner in which the tax imposed under this chapter is | ||
administered, imposed, and collected. | ||
[Sections 163.054-163.100 reserved for expansion] | ||
SUBCHAPTER C. ALLOCATION OF TAX | ||
Sec. 163.101. ALLOCATION OF TAX. The revenue from the tax | ||
imposed under this chapter shall be deposited to the credit of the | ||
general revenue fund. | ||
SECTION 2. This Act takes effect September 1, 2011. |