State Codes and Statutes
Statutes > Texas > Tax-code > Title-2-state-taxation > Chapter-183-mixed-beverage-tax
TAX CODE
TITLE 2. STATE TAXATION
SUBTITLE G. GROSS RECEIPTS TAXES
CHAPTER 183. MIXED BEVERAGE TAX
SUBCHAPTER A. GENERAL PROVISIONS
Sec. 183.001. DEFINITIONS. (a) The definitions in Section
1.04, Alcoholic Beverage Code, apply to this chapter.
(b) In this chapter:
(1) "Permittee" means a mixed beverage permittee, a private club
registration permittee, a private club exemption certificate
permittee, a private club late hours permittee, a daily temporary
private club permittee, a private club registration permittee
holding a food and beverage certificate, a daily temporary mixed
beverage permittee, a mixed beverage late hours permittee, a
mixed beverage permittee holding a food and beverage certificate,
or a caterer permittee.
(2) "Business day" means the period beginning at 3 a.m. one day
and ending at 3 a.m. the next day.
Added by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1,
1994. Amended by Acts 1995, 74th Leg., ch. 1001, Sec. 1, eff.
Aug. 28, 1995; Acts 1995, 74th Leg., ch. 1001, Sec. 7, eff. Sept.
1, 1995.
SUBCHAPTER B. MIXED BEVERAGE TAX
Sec. 183.021. TAX IMPOSED ON MIXED BEVERAGES. A tax at the rate
of 14 percent is imposed on the gross receipts of a permittee
received from the sale, preparation, or service of mixed
beverages or from the sale, preparation, or service of ice or
nonalcoholic beverages that are sold, prepared, or served for the
purpose of being mixed with an alcoholic beverage and consumed on
the premises of the permittee.
Added by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1,
1994.
Sec. 183.022. 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 shall be in a form prescribed
by the comptroller and shall include a statement of the total
gross taxable receipts 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.
Added by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1,
1994. Amended by Acts 1995, 74th Leg., ch. 1001, Sec. 2, eff.
Aug. 28, 1995.
Sec. 183.023. PAYMENT. The tax due for the preceding month
shall accompany the return and shall be payable to the state. The
comptroller shall deposit the revenue in the general revenue
fund.
Added by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1,
1994. Amended by Acts 1997, 75th Leg., ch. 1035, Sec. 71, eff.
Sept. 1, 1997.
SUBCHAPTER C. MIXED BEVERAGE TAX CLEARANCE
Sec. 183.051. MIXED BEVERAGE TAX CLEARANCE FUND. (a) Not later
than the last day of the month following a calendar quarter, the
comptroller shall calculate the total amount of taxes received
during the quarter from permittees outside an incorporated
municipality within each county and the total amount received
from permittees within each incorporated municipality in each
county.
(b) The comptroller shall issue to each county described in
Subsection (a) a warrant drawn on the general revenue fund in an
amount appropriated by the legislature that may not be greater
than 10.7143 percent of receipts from permittees within the
county during the quarter and shall issue to each incorporated
municipality described in Subsection (a) a warrant drawn on that
fund in an amount appropriated by the legislature that may not be
greater than 10.7143 percent of receipts from permittees within
the incorporated municipality during the quarter.
Added by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1,
1994. Amended by Acts 1999, 76th Leg., ch. 1467, Sec. 2.63, 2.64,
eff. Oct. 1, 1999.
Sec. 183.052. CONFLICT OF RULES. If a rule or policy adopted by
the commission conflicts with a rule adopted by the comptroller
for the application, enforcement, or collection of the tax
imposed by this chapter, the comptroller's rule prevails. A
conflicting rule or policy adopted by the commission is invalid
to the extent of the inconsistency. If the comptroller determines
that a rule or policy adopted by the commission conflicts with
one adopted by the comptroller relating to the application,
enforcement, or collection of the tax imposed by this chapter,
the comptroller shall notify the commission in writing of the
determination. After receipt of the notification, the commission
must amend or repeal the conflicting rule or policy not later
than the 90th day after the date of notification.
Added by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1,
1994.
Sec. 183.053. SECURITY REQUIREMENT. (a) A permittee subject to
the tax imposed by this chapter must comply with the security
requirements imposed by Chapter 151 except that a permittee is
not required to comply with Section 151.253(b).
(b) The total of bonds, certificates of deposit, letters of
credit, or other security determined to be sufficient by the
comptroller of a permittee subject to the tax imposed by this
chapter shall be in an amount that the comptroller determines to
be sufficient to protect the fiscal interests of the state. The
comptroller may not set the amount of security at less than
$1,000 or more than the greater of $100,000 or four times the
amount of the permittee's average monthly tax liability.
Added by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1,
1994. Amended by Acts 2001, 77th Leg., ch. 442, Sec. 24, eff.
Sept. 1, 2001.
Amended by:
Acts 2007, 80th Leg., R.S., Ch.
931, Sec. 9, eff. June 15, 2007.
Sec. 183.054. AUDIT FREQUENCY. The comptroller shall have the
discretion to determine the frequency of mixed beverage tax
audits. In determining the frequency of the audit the comptroller
may consider the following factors:
(1) reasonable and prudent accounting standards;
(2) the audit history of the permittee;
(3) the effect on state revenues; and
(4) other factors the comptroller deems appropriate.
Added by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1,
1994.
Sec. 183.055. CREDITS AND REFUNDS FOR BAD DEBTS. (a) A
permittee may withhold the payment of the tax on a portion of the
gross receipts that remains unpaid by a purchaser if:
(1) during the reporting period in which the mixed beverage is
sold, the permittee determines that the unpaid portion will
remain unpaid;
(2) the permittee enters the unpaid portion of the sales gross
receipts in the permittee's books as a bad debt; and
(3) the bad debt is claimed as a deduction for federal tax
purposes during the same or a subsequent reporting period.
(b) If the portion of a debt determined to be bad under
Subsection (a) is paid, the permittee shall report and pay the
tax on the portion during the reporting period in which payment
is made.
(c) A permittee is entitled to credit or reimbursement for taxes
paid on the portion of the gross receipts determined to be
worthless and actually charged off for federal income tax
purposes.
Added by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1,
1994. Amended by Acts 1995, 74th Leg., ch. 1001, Sec. 3, eff.
Aug. 28, 1995.
State Codes and Statutes
Statutes > Texas > Tax-code > Title-2-state-taxation > Chapter-183-mixed-beverage-tax
TAX CODE
TITLE 2. STATE TAXATION
SUBTITLE G. GROSS RECEIPTS TAXES
CHAPTER 183. MIXED BEVERAGE TAX
SUBCHAPTER A. GENERAL PROVISIONS
Sec. 183.001. DEFINITIONS. (a) The definitions in Section
1.04, Alcoholic Beverage Code, apply to this chapter.
(b) In this chapter:
(1) "Permittee" means a mixed beverage permittee, a private club
registration permittee, a private club exemption certificate
permittee, a private club late hours permittee, a daily temporary
private club permittee, a private club registration permittee
holding a food and beverage certificate, a daily temporary mixed
beverage permittee, a mixed beverage late hours permittee, a
mixed beverage permittee holding a food and beverage certificate,
or a caterer permittee.
(2) "Business day" means the period beginning at 3 a.m. one day
and ending at 3 a.m. the next day.
Added by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1,
1994. Amended by Acts 1995, 74th Leg., ch. 1001, Sec. 1, eff.
Aug. 28, 1995; Acts 1995, 74th Leg., ch. 1001, Sec. 7, eff. Sept.
1, 1995.
SUBCHAPTER B. MIXED BEVERAGE TAX
Sec. 183.021. TAX IMPOSED ON MIXED BEVERAGES. A tax at the rate
of 14 percent is imposed on the gross receipts of a permittee
received from the sale, preparation, or service of mixed
beverages or from the sale, preparation, or service of ice or
nonalcoholic beverages that are sold, prepared, or served for the
purpose of being mixed with an alcoholic beverage and consumed on
the premises of the permittee.
Added by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1,
1994.
Sec. 183.022. 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 shall be in a form prescribed
by the comptroller and shall include a statement of the total
gross taxable receipts 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.
Added by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1,
1994. Amended by Acts 1995, 74th Leg., ch. 1001, Sec. 2, eff.
Aug. 28, 1995.
Sec. 183.023. PAYMENT. The tax due for the preceding month
shall accompany the return and shall be payable to the state. The
comptroller shall deposit the revenue in the general revenue
fund.
Added by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1,
1994. Amended by Acts 1997, 75th Leg., ch. 1035, Sec. 71, eff.
Sept. 1, 1997.
SUBCHAPTER C. MIXED BEVERAGE TAX CLEARANCE
Sec. 183.051. MIXED BEVERAGE TAX CLEARANCE FUND. (a) Not later
than the last day of the month following a calendar quarter, the
comptroller shall calculate the total amount of taxes received
during the quarter from permittees outside an incorporated
municipality within each county and the total amount received
from permittees within each incorporated municipality in each
county.
(b) The comptroller shall issue to each county described in
Subsection (a) a warrant drawn on the general revenue fund in an
amount appropriated by the legislature that may not be greater
than 10.7143 percent of receipts from permittees within the
county during the quarter and shall issue to each incorporated
municipality described in Subsection (a) a warrant drawn on that
fund in an amount appropriated by the legislature that may not be
greater than 10.7143 percent of receipts from permittees within
the incorporated municipality during the quarter.
Added by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1,
1994. Amended by Acts 1999, 76th Leg., ch. 1467, Sec. 2.63, 2.64,
eff. Oct. 1, 1999.
Sec. 183.052. CONFLICT OF RULES. If a rule or policy adopted by
the commission conflicts with a rule adopted by the comptroller
for the application, enforcement, or collection of the tax
imposed by this chapter, the comptroller's rule prevails. A
conflicting rule or policy adopted by the commission is invalid
to the extent of the inconsistency. If the comptroller determines
that a rule or policy adopted by the commission conflicts with
one adopted by the comptroller relating to the application,
enforcement, or collection of the tax imposed by this chapter,
the comptroller shall notify the commission in writing of the
determination. After receipt of the notification, the commission
must amend or repeal the conflicting rule or policy not later
than the 90th day after the date of notification.
Added by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1,
1994.
Sec. 183.053. SECURITY REQUIREMENT. (a) A permittee subject to
the tax imposed by this chapter must comply with the security
requirements imposed by Chapter 151 except that a permittee is
not required to comply with Section 151.253(b).
(b) The total of bonds, certificates of deposit, letters of
credit, or other security determined to be sufficient by the
comptroller of a permittee subject to the tax imposed by this
chapter shall be in an amount that the comptroller determines to
be sufficient to protect the fiscal interests of the state. The
comptroller may not set the amount of security at less than
$1,000 or more than the greater of $100,000 or four times the
amount of the permittee's average monthly tax liability.
Added by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1,
1994. Amended by Acts 2001, 77th Leg., ch. 442, Sec. 24, eff.
Sept. 1, 2001.
Amended by:
Acts 2007, 80th Leg., R.S., Ch.
931, Sec. 9, eff. June 15, 2007.
Sec. 183.054. AUDIT FREQUENCY. The comptroller shall have the
discretion to determine the frequency of mixed beverage tax
audits. In determining the frequency of the audit the comptroller
may consider the following factors:
(1) reasonable and prudent accounting standards;
(2) the audit history of the permittee;
(3) the effect on state revenues; and
(4) other factors the comptroller deems appropriate.
Added by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1,
1994.
Sec. 183.055. CREDITS AND REFUNDS FOR BAD DEBTS. (a) A
permittee may withhold the payment of the tax on a portion of the
gross receipts that remains unpaid by a purchaser if:
(1) during the reporting period in which the mixed beverage is
sold, the permittee determines that the unpaid portion will
remain unpaid;
(2) the permittee enters the unpaid portion of the sales gross
receipts in the permittee's books as a bad debt; and
(3) the bad debt is claimed as a deduction for federal tax
purposes during the same or a subsequent reporting period.
(b) If the portion of a debt determined to be bad under
Subsection (a) is paid, the permittee shall report and pay the
tax on the portion during the reporting period in which payment
is made.
(c) A permittee is entitled to credit or reimbursement for taxes
paid on the portion of the gross receipts determined to be
worthless and actually charged off for federal income tax
purposes.
Added by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1,
1994. Amended by Acts 1995, 74th Leg., ch. 1001, Sec. 3, eff.
Aug. 28, 1995.
State Codes and Statutes
Statutes >
Texas >
Tax-code >
Title-2-state-taxation >
Chapter-183-mixed-beverage-tax TAX CODE
TITLE 2. STATE TAXATION
SUBTITLE G. GROSS RECEIPTS TAXES
CHAPTER 183. MIXED BEVERAGE TAX
SUBCHAPTER A. GENERAL PROVISIONS
Sec. 183.001. DEFINITIONS. (a) The definitions in Section
1.04, Alcoholic Beverage Code, apply to this chapter.
(b) In this chapter:
(1) "Permittee" means a mixed beverage permittee, a private club
registration permittee, a private club exemption certificate
permittee, a private club late hours permittee, a daily temporary
private club permittee, a private club registration permittee
holding a food and beverage certificate, a daily temporary mixed
beverage permittee, a mixed beverage late hours permittee, a
mixed beverage permittee holding a food and beverage certificate,
or a caterer permittee.
(2) "Business day" means the period beginning at 3 a.m. one day
and ending at 3 a.m. the next day.
Added by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1,
1994. Amended by Acts 1995, 74th Leg., ch. 1001, Sec. 1, eff.
Aug. 28, 1995; Acts 1995, 74th Leg., ch. 1001, Sec. 7, eff. Sept.
1, 1995.
SUBCHAPTER B. MIXED BEVERAGE TAX
Sec. 183.021. TAX IMPOSED ON MIXED BEVERAGES. A tax at the rate
of 14 percent is imposed on the gross receipts of a permittee
received from the sale, preparation, or service of mixed
beverages or from the sale, preparation, or service of ice or
nonalcoholic beverages that are sold, prepared, or served for the
purpose of being mixed with an alcoholic beverage and consumed on
the premises of the permittee.
Added by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1,
1994.
Sec. 183.022. 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 shall be in a form prescribed
by the comptroller and shall include a statement of the total
gross taxable receipts 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.
Added by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1,
1994. Amended by Acts 1995, 74th Leg., ch. 1001, Sec. 2, eff.
Aug. 28, 1995.
Sec. 183.023. PAYMENT. The tax due for the preceding month
shall accompany the return and shall be payable to the state. The
comptroller shall deposit the revenue in the general revenue
fund.
Added by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1,
1994. Amended by Acts 1997, 75th Leg., ch. 1035, Sec. 71, eff.
Sept. 1, 1997.
SUBCHAPTER C. MIXED BEVERAGE TAX CLEARANCE
Sec. 183.051. MIXED BEVERAGE TAX CLEARANCE FUND. (a) Not later
than the last day of the month following a calendar quarter, the
comptroller shall calculate the total amount of taxes received
during the quarter from permittees outside an incorporated
municipality within each county and the total amount received
from permittees within each incorporated municipality in each
county.
(b) The comptroller shall issue to each county described in
Subsection (a) a warrant drawn on the general revenue fund in an
amount appropriated by the legislature that may not be greater
than 10.7143 percent of receipts from permittees within the
county during the quarter and shall issue to each incorporated
municipality described in Subsection (a) a warrant drawn on that
fund in an amount appropriated by the legislature that may not be
greater than 10.7143 percent of receipts from permittees within
the incorporated municipality during the quarter.
Added by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1,
1994. Amended by Acts 1999, 76th Leg., ch. 1467, Sec. 2.63, 2.64,
eff. Oct. 1, 1999.
Sec. 183.052. CONFLICT OF RULES. If a rule or policy adopted by
the commission conflicts with a rule adopted by the comptroller
for the application, enforcement, or collection of the tax
imposed by this chapter, the comptroller's rule prevails. A
conflicting rule or policy adopted by the commission is invalid
to the extent of the inconsistency. If the comptroller determines
that a rule or policy adopted by the commission conflicts with
one adopted by the comptroller relating to the application,
enforcement, or collection of the tax imposed by this chapter,
the comptroller shall notify the commission in writing of the
determination. After receipt of the notification, the commission
must amend or repeal the conflicting rule or policy not later
than the 90th day after the date of notification.
Added by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1,
1994.
Sec. 183.053. SECURITY REQUIREMENT. (a) A permittee subject to
the tax imposed by this chapter must comply with the security
requirements imposed by Chapter 151 except that a permittee is
not required to comply with Section 151.253(b).
(b) The total of bonds, certificates of deposit, letters of
credit, or other security determined to be sufficient by the
comptroller of a permittee subject to the tax imposed by this
chapter shall be in an amount that the comptroller determines to
be sufficient to protect the fiscal interests of the state. The
comptroller may not set the amount of security at less than
$1,000 or more than the greater of $100,000 or four times the
amount of the permittee's average monthly tax liability.
Added by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1,
1994. Amended by Acts 2001, 77th Leg., ch. 442, Sec. 24, eff.
Sept. 1, 2001.
Amended by:
Acts 2007, 80th Leg., R.S., Ch.
931, Sec. 9, eff. June 15, 2007.
Sec. 183.054. AUDIT FREQUENCY. The comptroller shall have the
discretion to determine the frequency of mixed beverage tax
audits. In determining the frequency of the audit the comptroller
may consider the following factors:
(1) reasonable and prudent accounting standards;
(2) the audit history of the permittee;
(3) the effect on state revenues; and
(4) other factors the comptroller deems appropriate.
Added by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1,
1994.
Sec. 183.055. CREDITS AND REFUNDS FOR BAD DEBTS. (a) A
permittee may withhold the payment of the tax on a portion of the
gross receipts that remains unpaid by a purchaser if:
(1) during the reporting period in which the mixed beverage is
sold, the permittee determines that the unpaid portion will
remain unpaid;
(2) the permittee enters the unpaid portion of the sales gross
receipts in the permittee's books as a bad debt; and
(3) the bad debt is claimed as a deduction for federal tax
purposes during the same or a subsequent reporting period.
(b) If the portion of a debt determined to be bad under
Subsection (a) is paid, the permittee shall report and pay the
tax on the portion during the reporting period in which payment
is made.
(c) A permittee is entitled to credit or reimbursement for taxes
paid on the portion of the gross receipts determined to be
worthless and actually charged off for federal income tax
purposes.
Added by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1,
1994. Amended by Acts 1995, 74th Leg., ch. 1001, Sec. 3, eff.
Aug. 28, 1995.
Loading..
Close Window
Loading, Please Wait!
This may take a second or two.
