TAX CODE
CHAPTER 183. MIXED BEVERAGE TAX
SUBCHAPTER A. GENERAL PROVISIONS
§ 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, § 106, eff. Jan. 1, 1994.
Amended by Acts 1995, 74th Leg., ch. 1001, § 1, eff. Aug. 28,
1995; Acts 1995, 74th Leg., ch. 1001, § 7, eff. Sept. 1, 1995.
SUBCHAPTER B. MIXED BEVERAGE TAX
§ 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, § 106, eff. Jan. 1, 1994.
§ 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, § 106, eff. Jan. 1, 1994.
Amended by Acts 1995, 74th Leg., ch. 1001, § 2, eff. Aug. 28,
1995.
§ 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, § 106, eff. Jan. 1, 1994.
Amended by Acts 1997, 75th Leg., ch. 1035, § 71, eff. Sept. 1,
1997.
SUBCHAPTER C. MIXED BEVERAGE TAX CLEARANCE
§ 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, § 106, eff. Jan. 1, 1994.
Amended by Acts 1999, 76th Leg., ch. 1467, § 2.63, 2.64, eff.
Oct. 1, 1999.
§ 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, § 106, eff. Jan. 1, 1994.
§ 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 $50,000.
Added by Acts 1993, 73rd Leg., ch. 934, § 106, eff. Jan. 1, 1994.
Amended by Acts 2001, 77th Leg., ch. 442, § 24, eff. Sept. 1,
2001.
§ 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, § 106, eff. Jan. 1, 1994.
§ 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, § 106, eff. Jan. 1, 1994.
Amended by Acts 1995, 74th Leg., ch. 1001, § 3, eff. Aug. 28,
1995.
