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A BILL TO BE ENTITLED
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AN ACT
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relating to the payment by certain alcoholic beverage permit or |
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license holders of certain fees and taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.38, Alcoholic Beverage Code, is |
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amended by amending Subsections (a), (b), and (c), and adding |
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Subsection (b-1) to read as follows: |
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(a) The governing body of a city or town may levy [and
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collect] a fee not to exceed one-half the state fee for each permit |
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issued for premises located within the city or town. The |
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commissioners court of a county may levy [and collect] a fee equal |
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to one-half of the state fee for each permit issued for premises |
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located within the county. Those authorities may not levy or |
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collect any other fee or tax from the permittee except general ad |
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valorem taxes, the hotel occupancy tax levied under Chapter 351, |
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Tax Code, and the local sales and use tax levied under Chapter 321, |
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Tax Code. |
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(b) The commission or administrator shall [may] cancel or |
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deny a permit if it finds that the permittee has not paid a fee |
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levied under this section. A permittee who sells an alcoholic |
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beverage without first having paid a fee levied under this section |
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commits a misdemeanor punishable by a fine of not less than $10 nor |
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more than $200. |
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(b-1) The commission by rule shall establish a method under |
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which the commission: |
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(1) collects a local fee levied under Subsection (a) |
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from each permit holder required to pay the fee; and |
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(2) remits the fee to the political subdivision that |
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levied the fee. |
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(c) Nothing in this code shall be construed as a grant to any |
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political subdivision of the authority to regulate permittees |
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except by levying [collecting] the fees authorized in this section |
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and exercising those powers granted to political subdivisions by |
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other provisions of this code. |
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SECTION 2. Section 61.36, Alcoholic Beverage Code, is |
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amended by amending Subsections (a), (b), and (c), and adding |
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Subsection (b-1) to read as follows: |
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(a) The governing body of an incorporated city or town may |
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levy [and collect] a fee not to exceed one-half of the state fee for |
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each license, except a temporary or agent's beer license, issued |
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for premises located within the city or town. The commissioners |
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court of a county may levy [and collect] a fee equal to one-half the |
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state fee for each license, except a temporary or agent's beer |
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license, issued for premises located within the county. Those |
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authorities may not levy or collect any other fee or tax from the |
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licensee except general ad valorem taxes, the hotel occupancy tax |
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levied under Chapter 351, Tax Code, and the local sales and use tax |
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levied under Chapter 321, Tax Code. |
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(b) The commission or administrator shall [may] cancel or |
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deny a license if it finds the licensee has not paid a fee levied |
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under this section. A licensee who sells an alcoholic beverage |
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without first having paid a fee levied under this section commits a |
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misdemeanor punishable by a fine of not less than $10 nor more than |
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$200. |
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(b-1) The commission by rule shall establish a method under |
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which the commission: |
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(1) collects a local fee levied under Subsection (a) |
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from each license holder required to pay the fee; and |
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(2) remits the fee to the political subdivision that |
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levied the fee. |
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(c) Nothing in this code shall be construed as a grant to any |
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political subdivision of the authority to regulate licensees except |
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by levying [collecting] the fees authorized in this section and |
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exercising those powers granted to political subdivisions by other |
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provisions of this code. |
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SECTION 3. This Act takes effect September 1, 2015. |