S.B. No. 269
AN ACT
relating to certain administrative fees and taxes collected by the
Texas Alcoholic Beverage Commission.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 107.07, Alcoholic Beverage Code, is
amended by adding Subsection (g) to read as follows:
(g) In computing the total amount of taxes and
administrative fees to be collected on alcoholic beverages imported
by a person into the state for personal use, the commission may
round the amount up to the nearest quarter of a dollar.
SECTION 2. Subsection (b), Section 154.024, Tax Code, is
amended to read as follows:
(b) Employees of the Texas Alcoholic Beverage Commission
who collect taxes on alcoholic beverages at ports of entry shall
collect at the ports of entry the tax imposed by this chapter on
cigarettes imported into this state. In computing the amount of
taxes to be collected, the commission may round the total amount up
to the nearest quarter of a dollar.
SECTION 3. This Act applies to fees or taxes collected on or
after the effective date of this Act, without regard to whether the
fees or taxes were due before, on, or after that date.
SECTION 4. This Act takes effect September 1, 2005.
______________________________ ______________________________
President of the Senate Speaker of the House
I hereby certify that S.B. No. 269 passed the Senate on
March 17, 2005, by the following vote: Yeas 31, Nays 0; and that
the Senate concurred in House amendment on May 27, 2005, by the
following vote: Yeas 29, Nays 0.
______________________________
Secretary of the Senate
I hereby certify that S.B. No. 269 passed the House, with
amendment, on May 25, 2005, by a non-record vote.
______________________________
Chief Clerk of the House
Approved:
______________________________
Date
______________________________
Governor