Bill Text: TX SB2211 | 2019-2020 | 86th Legislature | Introduced


Bill Title: Relating to the administration of the mixed beverage sales tax.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2019-03-21 - Referred to Business & Commerce [SB2211 Detail]

Download: Texas-2019-SB2211-Introduced.html
  86R9565 SRA-F
 
  By: West S.B. No. 2211
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the administration of the mixed beverage sales tax.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter B-1, Chapter 183, Tax Code, is
  amended by adding Sections 183.0421 and 183.0422 to read as
  follows:
         Sec. 183.0421.  TAX RETURN DUE DATE. (a)  A permittee shall
  file a tax return with the comptroller not later than the 20th day
  of each month. 
         (b)  The return under this section must be in a form
  prescribed by the comptroller and must include a statement of the
  total sales and total taxable sales during the preceding month and
  any other information required by the comptroller. 
         (c)  A tax due for a business day that falls in two different
  months is allocated to the month in which the business day begins. 
         Sec. 183.0422.  PAYMENT. The tax due for the preceding month
  must accompany the return and must be payable to the state. 
         SECTION 2.  Section 183.043, Tax Code, is amended by
  amending Subsection (b) and adding Subsection (e) to read as
  follows:
         (b)  Sections 151.027(a), 151.423, and 151.424 do not apply
  to the tax imposed by this subchapter.
         (e)  To the extent of a conflict between a provision of this
  subchapter and a provision of Subchapter I, Chapter 151, the
  provision of this subchapter prevails.
         SECTION 3.  This Act takes effect September 1, 2019.
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