84R7778 ADM-F
 
  By: Springer H.B. No. 1905
 
 
 
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  The following are repealed: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.