ALCOHOLIC BEVERAGE CODE
CHAPTER 34. AIRLINE BEVERAGE PERMIT
§ 34.01. AUTHORIZED ACTIVITIES. The holder of an
airline beverage permit may:
(1) sell or serve alcoholic beverages in or from any
size container on a commercial passenger airplane operated in
compliance with a valid license, permit, or certificate issued
under the authority of the United States or of this state, even
though the plane, in the course of its flight, may cross an area in
which the sale of alcoholic beverages is prohibited; and
(2) store alcoholic beverages in sealed containers of
any size at any airport regularly served by the permittee, in
accordance with rules and regulations promulgated by the
commission.
Acts 1977, 65th Leg., p. 442, ch. 194, § 1, eff. Sept. 1, 1977.
§ 34.02 FEE. The annual fee for an airline beverage
permit is $2,200.
Acts 1977, 65th Leg., p. 442, ch. 194, § 1, eff. Sept. 1, 1977.
Amended by Acts 1983, 68th Leg., p. 1347, ch. 278, § 25, eff.
Sept. 1, 1983.
§ 34.03. ELIGIBILITY FOR PERMIT. The commission or
administrator may issue an airline beverage permit to any
corporation operating a commercial airline in or through the state.
Application and payment of the fee shall be made directly to the
commission.
Acts 1977, 65th Leg., p. 442, ch. 194, § 1, eff. Sept. 1, 1977.
§ 34.04. 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 the tax
imposed by 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.
Acts 1977, 65th Leg., p. 442, ch. 194, § 1, eff. Sept. 1, 1977.
§ 34.05. SALE OF LIQUOR TO PERMITTEE. (a) Only the
holder of a package store permit may sell liquor to the holder of an
airline beverage permit. For the purposes of this code, a sale of
liquor to a holder of an airline beverage permit shall be considered
as a sale at retail to a consumer.
(b) The holder of a package store permit may sell liquor in
any size container authorized by Section 101.46 of this code to
holders of an airline beverage permit, and may purchase liquor in
any size container for resale from the holders of a wholesaler's
permit. A holder of a wholesaler's permit may import, sell, offer
for sale, or possess for resale to package store permittees to
resell to holders of airline beverage permittees liquor in any
authorized size containers.
Acts 1977, 65th Leg., p. 442, ch. 194, § 1, eff. Sept. 1, 1977.
§ 34.06. INAPPLICABLE PROVISION. Section 109.53 of
this code does not apply to an airline beverage permit.
Acts 1977, 65th Leg., p. 443, ch. 194, § 1, eff. Sept. 1, 1977.