Bill Text: TX SB956 | 2017-2018 | 85th Legislature | Introduced

Texas Senate Bill 956 (Prior Session Legislation)

Introduced

Bill Title: Relating to taxes imposed on vinous liquor.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2017-03-01 - Referred to Business & Commerce [SB956 Detail]

Download: Texas-2017-SB956-Introduced.html

	85R11190 GRM-F

	By: Hancock	S.B. No. 956



	A BILL TO BE ENTITLED
	AN ACT
	relating to taxes imposed on vinous liquor.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1. Sections 201.04(a) and (b), Alcoholic Beverage
	Code, are amended to read as follows:
	(a) A tax is imposed on the first sale of vinous liquor that
	does not contain over 16 [14] percent of alcohol by volume at the
	rate of 20.4 cents per gallon.
	(b) A tax is imposed on vinous liquor that contains more
	than 16 [14] percent of alcohol by volume at the rate of 40.8 cents
	per gallon.
	SECTION 2. The changes in law made by this Act do 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 3. This Act takes effect September 1, 2017.