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A BILL TO BE ENTITLED
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AN ACT
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relating to the rates of the taxes imposed on the first sale of ale, |
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malt liquor, and beer; reducing a tax rate. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 201.42, Alcoholic Beverage Code, is |
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amended to read as follows: |
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Sec. 201.42. TAX ON ALE AND MALT LIQUOR. A tax is imposed on |
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the first sale of ale and malt liquor at the same rate imposed on |
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beer under Section 203.01 [of $0.198 per gallon]. |
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SECTION 2. Section 203.01, Alcoholic Beverage Code, is |
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amended to read as follows: |
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Sec. 203.01. TAX ON BEER. A tax is imposed on the first sale |
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of beer manufactured in this state or imported into this state at |
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the rate of $0.193548 per gallon [six dollars per barrel]. |
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SECTION 3. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 4. This Act takes effect September 1, 2017. |