Bill Text: TX HB1905 | 2015-2016 | 84th Legislature | Comm Sub

NOTE: There are more recent revisions of this legislation. Read Latest Draft

---

Bill Title: Relating to certain state and local taxes, including ad valorem taxes, and to the repeal of certain of those taxes.

Spectrum: Partisan Bill (Republican 6-0)

Status: (Passed) 2015-06-20 - See remarks for effective date [HB1905 Detail]

Download: Texas-2015-HB1905-Comm_Sub.html

---

By: Springer, Fallon H.B. No. 1905
(Senate Sponsor - Taylor of Galveston)
(In the Senate - Received from the House May 11, 2015;
May 12, 2015, read first time and referred to Committee on Finance;
May 22, 2015, reported favorably by the following vote: Yeas 12,
Nays 0; May 22, 2015, sent to printer.)
Click here to see the committee vote

A BILL TO BE ENTITLED
AN ACT
relating to the repeal of certain alcoholic beverage taxes and the
tax on controlled substances.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 34.04, Alcoholic Beverage Code, is
amended to read as follows:
Sec. 34.04. EXEMPTION FROM TAXES. [(a) The taxes imposed by
this code shall be paid on all alcoholic beverages on a commercial
passenger aircraft departing from an airport in this state, in
accordance with rules and regulations prescribed by the commission.
[(b)] The preparation and service of alcoholic beverages by
the holder of an airline beverage permit is exempt from a tax
imposed by this code and from the tax imposed by Chapter 151, Tax
Code [the Limited Sales, Excise and Use Tax Act]. [An airline
beverage service fee of five cents is imposed on each individual
serving of an alcoholic beverage served by the permittee inside the
state. The fee accrues at the time the container containing an
alcoholic beverage is delivered to the passenger. The permittee
may absorb the cost of the fee or may collect it from the passenger.
The permittee shall remit the fees to the commission each month
under a reporting system prescribed by the commission.]
SECTION 2. Section 48.04, Alcoholic Beverage Code, is
amended to read as follows:
Sec. 48.04. EXEMPTION FROM TAXES. [(a) The taxes imposed by
this code shall be paid on all alcoholic beverages on a commercial
passenger train departing from a depot in this state in accordance
with the rules prescribed by the commission.
[(b)] The preparation and service of alcoholic beverages by
the holder of a passenger train beverage permit is exempt from a tax
imposed by this chapter and from the tax imposed by Chapter 151, Tax
Code [the Limited Sales, Excise, and Use Tax Act (Section 151.001 et
seq., Tax Code)]. [A passenger train service fee of five cents is
imposed on each individual serving of an alcoholic beverage served
by the permittee inside the state. The fee accrues at the time the
container containing an alcoholic beverage is delivered to the
passenger. The permittee shall remit the fees to the commission
each month under a reporting system prescribed by the commission.]
SECTION 3. The following are repealed:
(1) Section 411.109(c), Government Code;
(2) Section 111.021(j), Tax Code; and
(3) Chapter 159, Tax Code.
SECTION 4. 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 5. This Act takes effect September 1, 2015.
* * * * *