Texas Laws - Alcoholic Beverage Code
ALCOHOLIC BEVERAGE CODE
TITLE 4. REGULATORY AND PENAL PROVISIONS

In addition to any other requirement for a license or permit under this code, a person who has not been a citizen of this state for a period of one year preceding the date the person filed an application for a permit or license under Chapters 25-34, 44, 48-51, 69-72, or Chapter 74 of this code shall: (5473)

(1) designate an agent, who is a citizen of this state, to represent the person in matters before the commission and to be responsible for the proper conduct of any activity of the licensee or permittee; and (5474)

(2) submit to a criminal history background check. (5475)

Added by Acts 1993, 73rd Leg., ch. 934, Sec. 91, eff. Sept. 1, 1993. (5476)

Sec. 109.532. CRIMINAL HISTORY BACKGROUND CHECKS. (5477)(1-click HTML)

(a) The commission shall establish a uniform method of obtaining criminal history information. The uniform method must require: (5478)

(1) either a complete set of fingerprints or the complete name of the person being investigated to be submitted to the Department of Public Safety or to another law enforcement agency; and (5479)

(2) if fingerprints are submitted, the fingerprints must be submitted to the Federal Bureau of Investigation for further information if a relevant disqualifying record or other substantive information is not obtained from a state or local law enforcement agency. (5480)

(b) The commission may deny a license or permit or the renewal of a license or permit for an applicant if: (5481)

(1) the commission determines that a previous criminal conviction or deferred adjudication indicates that the applicant is not qualified or suitable for a license or permit; or (5482)

(2) the applicant fails to provide a complete set of fingerprints if the commission establishes that method of obtaining conviction information. (5483)

(c) All criminal history information received by the commission is privileged information and is for the exclusive use of the commission. The information may be released or otherwise disclosed to any other person or agency only: (5484)

(1) on court order; or (5485)

(2) with the consent of the person being investigated. (5486)

(d) The commission shall collect and destroy criminal history information relating to a person immediately after the commission makes a decision on the eligibility of the person for registration. (5487)

(e) A person commits an offense if the person releases or discloses in violation of this section criminal history information received by the commission. An offense under this subsection is a felony of the second degree. (5488)

(f) The commission may charge a fee to cover the cost of a criminal history background check. (5489)

Added by Acts 1993, 73rd Leg., ch. 934, Sec. 91, eff. Sept. 1, 1993. (5490)

Sec. 109.54. FESTIVALS AND CIVIC CELEBRATIONS. (5491)(1-click HTML)

(a) Any licensee who has purchased beer for sale at the site of a festival or civic celebration which has been held annually for at least 15 years during a specified period not exceeding 10 days shall be authorized for 24 hours following the official close of the celebration to sell any beer remaining at the site to any licensee or permittee authorized to purchase beer for resale. (5492)

(b) Records of any such transactions shall be kept as may be required by the administrator. (5493)

Added by Acts 1979, 66th Leg., p. 864, ch. 388, Sec. 1, eff. June 6, 1979. (5494)

Sec. 109.55. CERTIFICATE. (5495)(1-click HTML)

If after June 1, 1987, the certificate is filed under Section 15, Chapter 285, or Section 16, Chapter 462, Acts of the 69th Legislature, Regular Session, 1985, the contingency described by Subsection (c) of each of those sections is effective on the first day of the month following the month in which the certificate is filed. (5496)

Added by Acts 1987, 70th Leg., ch. 495, Sec. 5, eff. Aug. 31, 1987. (5497)

Sec. 109.56. CONVICTION OF OFFENSE RELATING TO DISCRIMINATION; POLICY OF NONDISCRIMINATION. (5498)(1-click HTML)

The commission or administrator may suspend for not more than 60 days or cancel an original or renewal permit if it is found, after notice and hearing that: (5499)

(1) the permittee has been finally convicted of any offense under state or federal law or a municipal ordinance prohibiting the violation of an individual's civil rights or the discrimination against an individual on the basis of the individual's race, color, creed, sex, or religion; and (5500)

(2) the offense was committed on the licensed premises or in connection with the operation of the permittee's business. (5501)

Added by Acts 1987, 70th Leg., ch. 303, Sec. 8, eff. June 11, 1987. (5502)

Sec. 109.57. APPLICATION OF CODE; OTHER JURISDICTIONS. (5503)(1-click HTML)

(a) Except as is expressly authorized by this code, a regulation, charter, or ordinance promulgated by a governmental entity of this state may not impose stricter standards on premises or businesses required to have a license or permit under this code than are imposed on similar premises or businesses that are not required to have such a license or permit. (5504)

(b) It is the intent of the legislature that this code shall exclusively govern the regulation of alcoholic beverages in this state, and that except as permitted by this code, a governmental entity of this state may not discriminate against a business holding a license or permit under this code. (5505)

(c) Neither this section nor Section 1.06 of this code affects the validity or invalidity of a zoning regulation that was formally enacted before June 11, 1987, and that is otherwise valid, or any amendment to such a regulation enacted after June 11, 1987, if the amendment lessens the restrictions on the licensee or permittee or does not impose additional restrictions on the licensee or permittee. For purposes of this subsection, "zoning regulation" means any charter provision, rule, regulation, or other enactment governing the location and use of buildings, other structures, and land. (5506)

(d) This section does not affect the authority of a governmental entity to regulate, in a manner as otherwise permitted by law, the location of: (5507)

(1) a massage parlor, nude modeling studio, or other sexually oriented business; (5508)

(2) an establishment that derives 75 percent or more of the establishment's gross revenue from the on-premise sale of alcoholic beverages; or (5509)

(3) an establishment that: (5510)

(A) derives 50 percent or more of the establishment's gross revenue from the on-premise sale of alcoholic beverages; and (5511)

(B) is located in a municipality or county, any portion of which is located not more than 50 miles from an international border. (5512)

(e) A municipality located in a county that has a population of 2.2 million or more and that is adjacent to a county with a population of more than 600,000 or a municipality located in a county with a population of 600,000 or more and that is adjacent to a county with a population of 2.2 million or more may regulate, in a manner not otherwise prohibited by law, the location of an establishment issued a permit under Chapter 32 or 33 if: (5513)

(1) the establishment derives 35 percent or more of the establishment's gross revenue from the on-premises sale or service of alcoholic beverages and the premises of the establishment are located in a dry area; and (5514)

(2) the permit is not issued to a fraternal or veterans organization or the holder of a food and beverage certificate. (5515)

Added by Acts 1987, 70th Leg., ch. 303, Sec. 8, eff. June 11, 1987. Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 1, Sec. 3, eff. Aug. 23, 1991; Acts 1995, 74th Leg., ch. 1060, Sec. 9, eff. Aug. 28, 1995; Acts 2001, 77th Leg., ch. 669, Sec. 7, eff. Sept. 1, 2001. (5516)

Amended by: (5517)

Acts 2011, 82nd Leg., R.S., Ch. 1163 (H.B. 2702), Sec. 2, eff. September 1, 2011. (5518)

Acts 2015, 84th Leg., R.S., Ch. 486 (H.B. 2035), Sec. 1, eff. September 1, 2015. (5519)

Sec. 109.58. RELAXATION OF RESTRICTIONS AS TO CHARITABLE EVENTS. (5520)(1-click HTML)

(a) This code does not prohibit permit and license holders engaged in the alcoholic beverage industry at different levels from simultaneously or jointly sponsoring a civic, religious, or charitable event, including by providing or lending money, services, or other things of value directly to a civic, religious, or charitable entity in conjunction with the event, provided that: (5521)

(1) any license or permit to sell or serve alcoholic beverages at the event is held by a retailer who is independent of the sponsors; and (5522)

(2) none of the retailers who sponsor the event, if any, receive any direct benefit or service because of joint sponsorship by a wholesaler or manufacturer of alcoholic beverages. (5523)

(b) The commission by rule may set definite limitations consistent with the general provisions of this code that relax the restrictions of this code with respect to the sponsoring of a civic, religious, or charitable event or the making of a gift to civic, religious, or charitable organizations by permit and license holders engaged in the alcoholic beverage industry at different levels. (5524)

Added by Acts 1993, 73rd Leg., ch. 934, Sec. 92, eff. Sept. 1, 1993. (5525)

Amended by: (5526)

Acts 2007, 80th Leg., R.S., Ch. 747 (H.B. 3123), Sec. 1, eff. September 1, 2007. (5527)

Sec. 109.59. APPLICATION OF DISTANCE REQUIREMENTS. (5528)(1-click HTML)

(a) If at the time an original alcoholic beverage permit or license is granted for a premises the premises satisfies the requirements regarding distance from schools, churches, and other types of premises established in this code and any other law or ordinance of the state or a political subdivision of the state in effect at that time, the premises shall be deemed to satisfy the distance requirements for all subsequent renewals of the license or permit. (5529)

(b) On the sale or transfer of the premises or the business on the premises in which a new original license or permit is required for the premises, the premises shall be deemed to satisfy any distance requirements as if the issuance of the new original permit or license were a renewal of a previously held permit or license. (5530)

(c) Subsection (b) does not apply to the satisfaction of the distance requirement prescribed by Section 109.33(a)(2) for a public school, except that on the death of a permit or license holder or a person having an interest in a permit or license Subsection (b) does apply to the holder's surviving spouse or child of the holder or person if the spouse or child qualifies as a successor in interest to the permit or license. (5531)

(d) Subsection (a) does not apply to the satisfaction of the distance requirement prescribed by Section 109.33(a)(2) for a public school if the holder's permit or license has been suspended for a violation occurring after September 1, 1995, of any of the following provisions: (5532)

(1) Section 11.61(b)(1), (6)-(11), (13), (14), or (20); or (5533)

(2) Section 61.71(a)(5)-(8), (10), (11), (13), (16), (17), (21), or (23). (5534)

Added by Acts 1993, 73rd Leg., ch. 934, Sec. 93, eff. Sept. 1, 1993. Amended by Acts 1995, 74th Leg., ch. 260, Sec. 8, eff. May 30, 1995. (5535)

Amended by: (5536)

Acts 2017, 85th Leg., R.S., Ch. 544 (S.B. 371), Sec. 5, eff. September 1, 2017. (5537)

Sec. 109.60. PURCHASES BY CERTAIN PERMITEES. (5538)(1-click HTML)

For the convenience of the commission in performing its regulatory functions and the comptroller in examining tax accounts of mixed beverage permitees and private club permitees, each of these permitees is required to purchase separately and individually for each licensed premises any and all alcoholic beverages to be sold or served on the licensed premises. (5539)

Added by Acts 1993, 73rd Leg., ch. 934, Sec. 94, eff. Sept. 1, 1993. (5540)

Sec. 109.61. USE OF CERTAIN ELECTRONICALLY READABLE INFORMATION. (5541)(1-click HTML)

(a) A person may access electronically readable information on a driver's license, commercial driver's license, or identification certificate for the purpose of complying with this code or a rule of the commission, including for the purpose of preventing the person from committing an offense under this code. (5542)

(b) A person may not retain information accessed under this section unless the commission by rule requires the information to be retained. The person may not retain the information longer than the commission requires. (5543)

(b-1) Information retained may be printed to hard copy with a time and date confirmation from the transaction scan device or transferred to an electronic encrypted data storage or electronic record. After printing or transferring data, the transaction scan device may clear the scanned information from the device or any memory in the device. The commission by rule may set further requirements for the retention of information under this subsection. (5544)

(c) Information accessed under this section may not be marketed in any manner. (5545)

(d) A person who violates this section commits an offense. An offense under this section is a Class A misdemeanor. (5546)

(e) It is an affirmative defense to prosecution under this code, for an offense having as an element the age of a person, that: (5547)

(1) a transaction scan device identified the license or certificate of the purchaser as valid and that the person is over 21, and the defendant accessed the information and relied on the results in good faith; or (5548)

(2) if the defendant is the owner of a store in which alcoholic beverages are sold at retail, the offense occurs in connection with a sale by an employee of the owner, and the owner had provided the employee with: (5549)

(A) a transaction scan device in working condition; (5550)

(B) adequate training in the use of the transaction scan device; and (5551)

(C) the defendant did not directly or indirectly encourage the employee to violate the law. (5552)

(f) The defense offered in Subsection (e) does not apply in actions to cancel, deny, or suspend the license or permit, except as provided by rules adopted by the commission under Section 5.31. (5553)

(g) In this section, "transaction scan device" includes an electronic age verification system authorized by commission rule operated in conjunction with a point of sale terminal that scans the purchaser's driver's license or identification certificate upon enrollment, associates the purchaser's personal identifying information, as defined by Section 521.002(1)(C), Business & Commerce Code, with the purchaser's license or identification certificate information, and is capable of allowing a seller to verify a purchaser's age solely by accessing the data and information. (5554)

Added by Acts 2001, 77th Leg., ch. 1163, Sec. 1, eff. Sept. 1, 2001. (5555)

Amended by: (5556)

Acts 2005, 79th Leg., Ch. 391 (S.B. 1465), Sec. 4, eff. September 1, 2005. (5557)

Acts 2007, 80th Leg., R.S., Ch. 1338 (S.B. 1828), Sec. 1, eff. June 15, 2007. (5558)

Sec. 109.62. TEMPORARY RELOCATION OF DISTRIBUTOR OR WHOLESALER DURING EMERGENCY. (5559)(1-click HTML)

(a) In this section, "period of emergency" means a time during which weather, fire, earthquake, or other natural disaster, act of God, or catastrophe affects a distributor's or wholesaler's premises or an area of this state in a way that disrupts the distributor's or wholesaler's normal business operations to the extent that the business cannot receive deliveries at or make deliveries from the premises or perform necessary business operations at the premises. (5560)

(b) During a period of emergency, a distributor or wholesaler may temporarily operate all or part of the distributor's or wholesaler's business from an alternate location, including storing alcoholic beverages, maintaining required records, receiving alcoholic beverages from suppliers, dispatching orders intended for sale to authorized purchasers, and performing any other function the distributor or wholesaler is authorized by this code to perform at the licensed or permitted premises. The alternate location is considered the distributor's or wholesaler's licensed or permitted premises, as applicable, for the purposes of this code. (5561)

(c) A holder of a permit or license under Chapter 41, 42, or 68 may make deliveries to and pick up deliveries from the alternate location in the same manner as this code and commission rules provide for the distributor's or wholesaler's licensed or permitted premises. (5562)

(d) A distributor or wholesaler who temporarily operates all or part of the distributor's or wholesaler's business from an alternate location as provided by Subsection (b) shall immediately notify the administrator, in writing, of the alternate location. The notice must include a statement affirming that the alternate location satisfies the requirements of Subsection (e). (5563)

(e) The alternate location must be in an area where the sale of the applicable alcoholic beverages has been approved by a local option election or where the distributor or wholesaler had been operating under Section 251.77 or 251.78. If beer, ale, or malt liquor is handled at the alternate location, the alternate location must be in the area assigned to the distributor or wholesaler under Subchapters C and D, Chapter 102. (5564)

(f) If the delivery vehicles operated by the affected distributor or wholesaler are wholly or partially disabled, the administrator may grant the distributor or wholesaler the authority to contract with another distributor or wholesaler for the temporary sharing of delivery vehicles. Authority granted under this subsection is in addition to authority granted under other provisions of this code to share delivery vehicles and warehouses. (5565)

(g) A distributor's or wholesaler's authority to operate from an alternate location under this section expires on the first anniversary of the date the distributor or wholesaler commences business operations at an alternate location. The administrator may grant the distributor or wholesaler a one-year extension of the authority to operate from an alternate location under this section, after which the distributor or wholesaler must apply for a license or permit for the alternate location in the usual manner. (5566)

Added by Acts 2011, 82nd Leg., R.S., Ch. 517 (H.B. 2035), Sec. 3, eff. June 17, 2011. (5567)

Sec. 109.63. BULK TRANSFERS BETWEEN CERTAIN PERMITTEES AND LICENSEES. (5568)(1-click HTML)

(a) This section applies to the holder of a brewer's permit, distiller's and rectifier's permit, winery permit, wine bottler's permit, or manufacturer's license. (5569)

(b) Notwithstanding any other provision of this code, a permittee or licensee described by Subsection (a) may transfer in bulk an alcoholic beverage produced by the permittee or licensee to any other permittee or licensee described by that subsection provided that: (5570)

(1) the alcoholic beverage transferred is used only for manufacturing purposes by the recipient; and (5571)

(2) the transfer is permitted by federal law. (5572)

Added by Acts 2013, 83rd Leg., R.S., Ch. 1171 (S.B. 652), Sec. 2, eff. September 1, 2013. (5573)

Sec. 109.64. BULK PURCHASE BY HOLDER OF INDUSTRIAL PERMIT. (5574)(1-click HTML)

Section 102.32 applies to the bulk purchase of liquor by the holder of an industrial permit from the holder of a wholesaler's permit. (5575)

Added by Acts 2013, 83rd Leg., R.S., Ch. 1171 (S.B. 652), Sec. 2, eff. September 1, 2013. (5576)

CHAPTER 110. TEXAS WINE MARKETING ASSISTANCE PROGRAM IN DEPARTMENT OF AGRICULTURE (5577)(1-click HTML)

Sec. 110.001. DEFINITIONS. (5578)(1-click HTML)

In this chapter: (5579)

(1) "Commissioner" means the commissioner of agriculture. (5580)

(2) "Program" means the Texas Wine Marketing Assistance Program. (5581)

Added by Acts 2001, 77th Leg., ch. 1001, Sec. 1.01, eff. Sept. 1, 2001. (5582)

Sec. 110.002. PROGRAM ESTABLISHED. (5583)(1-click HTML)

(a) The Texas Wine Marketing Assistance Program is established in the Department of Agriculture to assist the Texas wine industry in promoting and marketing Texas wines and educating the public about the Texas wine industry. (5584)

(b) The commissioner, in consultation with the advisory committee established under Section 50B.002, Agriculture Code, shall adopt rules as necessary to implement the program. (5585)

Added by Acts 2001, 77th Leg., ch. 1001, Sec. 1.01, eff. Sept. 1, 2001. (5586)

Amended by: (5587)

Acts 2009, 81st Leg., R.S., Ch. 506 (S.B. 1016), Sec. 4.08, eff. September 1, 2009. (5588)

SUBCHAPTER B. TEXAS WINE MARKETING ASSISTANCE PROGRAM (5589)(1-click HTML)
Sec. 110.051. PROMOTION, MARKETING, AND EDUCATION. (5590)(1-click HTML)

The program shall: (5591)

(1) organize a network of package stores to participate in a program promoting wines produced in this state and to deliver wine to consumers under Section 110.053; (5592)

(2) develop and maintain a database of wineries in this state and package stores that sell wines produced in this state that allows the program's staff to identify the winery in this state that produces a particular wine; (5593)

(3) operate a toll-free telephone number to: (5594)

(A) receive inquiries from persons who wish to purchase a particular wine produced in this state; (5595)

(B) make information about the wineries in this state and the package stores participating in the program available to the public; and (5596)

(C) refer a person who wishes to purchase a Texas wine to the winery that produces the wine and inform the person of arrangements that the person can make under Section 110.053 to pick up the wine at a package store or have the wine delivered to the person's address; (5597)

(4) use market research to develop a wine industry marketing plan to increase the consumption of and access to Texas wine; (5598)

(5) educate the public about wines produced in the state by providing publicity about the information in the program's database to the public and making the information available to the public through the department's toll-free telephone number and electronically available through the Internet; (5599)

(6) promote wineries in this state and package stores that participate in the program; and (5600)

(7) promote and market, and educate consumers about, the wines produced in this state using any other method the commissioner determines is appropriate. (5601)

Added by Acts 2001, 77th Leg., ch. 1001, Sec. 1.01, eff. Sept. 1, 2001. (5602)

Sec. 110.052. PARTICIPATION OF PACKAGE STORES. (5603)(1-click HTML)

(a) Participation in the program by a package store is voluntary. (5604)

(b) The commissioner by rule may establish standards that a package store that participates in the program must meet. (5605)

Added by Acts 2001, 77th Leg., ch. 1001, Sec. 1.01, eff. Sept. 1, 2001. (5606)

Amended by: (5607)

Acts 2005, 79th Leg., Ch. 36 (S.B. 877), Sec. 4, eff. May 9, 2005. (5608)

Sec. 110.053. SALE AND SHIPMENT OF WINE THROUGH PROGRAM. (5609)(1-click HTML)

(a) A person who purchases wine from a winery in this state may ship the wine in accordance with: (5610)

(1) Section 16.09; or (5611)

(2) this section. (5612)

(b) If a person who purchases wine from a winery in this state is not physically present at the winery, the winery may ship the wine to a package store that participates in the program. On receipt of the wine, the package store shall notify the purchaser that the wine is available to be picked up by the purchaser at the package store or shipped to the purchaser by the package store. (5613)

(c) A package store that participates in the program may charge a purchaser a handling fee of not more than $3.50 for each order of wine that the purchaser picks up at the package store. The handling fee is not subject to state or local sales tax. (5614)

(d) If a purchaser elects to have the package store ship the wine to the purchaser, the package store and the purchaser must agree on the shipping arrangements. (5615)

(e) The package store may return a wine order to the winery if the purchaser does not pick up wine or make arrangements to have the wine shipped to the purchaser before the 30th day after the date the purchaser is notified under Subsection (b). The winery shall accept return of the wine from the package store. (5616)

(f) For the purposes of this code, a purchase of wine under this section is considered to have occurred on the premises of the winery. (5617)

(g) A package store that ships wine under this section is not liable for the actions of the carrier that delivers the wine. (5618)

Added by Acts 2001, 77th Leg., ch. 1001, Sec. 1.01, eff. Sept. 1, 2001. (5619)

Amended by: (5620)

Acts 2005, 79th Leg., Ch. 36 (S.B. 877), Sec. 5, eff. May 9, 2005. (5621)

Sec. 110.054. DELIVERY OF WINE IN A DRY AREA. (5622)(1-click HTML)

A package store that participates in the program may ship wine under Section 110.053 to a person who resides in a dry area if: (5623)

(1) the delivery is made by the holder of a carrier permit; and (5624)

(2) the package is clearly labeled as requiring the signature of a person 21 years of age or older for delivery. (5625)

Added by Acts 2001, 77th Leg., ch. 1001, Sec. 1.01, eff. Sept. 1, 2001. (5626)

Sec. 110.055. SHIPPING FORM. (5627)(1-click HTML)

The commission by rule shall adopt a standard invoice for shipping wine under Section 110.053 from a winery to a package store and from a package store to a purchaser that allows the commission to monitor the sale and delivery of wine through the program, including the amount of wine sold through the program and the payment of taxes on that wine. (5628)

Added by Acts 2001, 77th Leg., ch. 1001, Sec. 1.01, eff. Sept. 1, 2001. (5629)

TITLE 5. TAXATION (5630)(1-click HTML)

CHAPTER 201. LIQUOR TAXES (5631)(1-click HTML)

SUBCHAPTER A. TAX ON LIQUOR OTHER THAN ALE AND MALT LIQUOR (5632)(1-click HTML)
Sec. 201.01. LIQUOR. (5633)(1-click HTML)

In this subchapter, "liquor" does not include ale or malt liquor. (5634)

Acts 1977, 65th Leg., p. 529, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5635)

Sec. 201.011. TIMELY FILING: DILIGENCE. (5636)(1-click HTML)

A person filing a report or making a tax payment complies with the filing requirements for timeliness for a report not filed or a payment not made on time if the person exercised reasonable diligence to comply with the filing requirements and the failure to file or the making of a late payment is not the fault of the person. (5637)

Added by Acts 1993, 73rd Leg., ch. 934, Sec. 95, eff. Sept. 1, 1993. (5638)

Sec. 201.02. "FIRST SALE" DEFINED. (5639)(1-click HTML)

In this subchapter, "first sale": (5640)

(1) as applied to liquor imported into this state by the holder of a wholesaler's permit authorizing importation, means the first actual sale by the permittee to the holder of any other permit authorizing the retail sale of the beverage or to the holder of a local distributor's permit; and (5641)

(2) as applied to all other liquor, means the first sale, possession, distribution, or use in this state, except that the term does not include the first sale by: (5642)

(A) the holder of a winery permit to another holder of a winery permit or the holder of a wholesaler's permit; or (5643)

(B) the holder of a distiller's and rectifier's permit to the holder of a wholesaler's permit. (5644)

Acts 1977, 65th Leg., p. 529, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5645)

Amended by: (5646)

Acts 2011, 82nd Leg., R.S., Ch. 628 (S.B. 799), Sec. 1, eff. June 17, 2011. (5647)

Acts 2013, 83rd Leg., R.S., Ch. 1190 (S.B. 1090), Sec. 23, eff. September 1, 2013. (5648)

Sec. 201.03. TAX ON DISTILLED SPIRITS. (5649)(1-click HTML)

(a) A tax is imposed on the first sale of distilled spirits at the rate of $2.40 per gallon. (5650)

(b) The minimum tax imposed on packages of distilled spirits containing two ounces or less is five cents per package. (5651)

(c) Should packages containing less than one-half pint but more than two ounces ever be legalized in this state, the minimum tax imposed on each of these packages is $0.122. (5652)

Acts 1977, 65th Leg., p. 529, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 8, eff. Oct. 2, 1984. (5653)

Sec. 201.04. TAX ON VINOUS LIQUOR. (5654)(1-click HTML)

(a) A tax is imposed on the first sale of vinous liquor that does not contain over 14 percent of alcohol by volume at the rate of 20.4 cents per gallon. (5655)

(b) A tax is imposed on vinous liquor that contains more than 14 percent of alcohol by volume at the rate of 40.8 cents per gallon. (5656)

(c) A tax is imposed on artificially carbonated and natural sparkling vinous liquor at the rate of 51.6 cents per gallon. (5657)

Acts 1977, 65th Leg., p. 529, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 9, eff. Oct. 2, 1984. (5658)

Sec. 201.05. REPORTING SYSTEM. (5659)(1-click HTML)

A person who holds a permit authorizing the importation of liquor into this state shall pay the liquor tax by the reporting system under bond. (5660)

Acts 1977, 65th Leg., p. 530, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5661)

Sec. 201.06. PAYMENT OF TAX; DISCOUNTS. (5662)(1-click HTML)

(a) The tax on liquor, levied and computed under this subchapter, shall be paid by a remittance payable to the comptroller and forwarded together with any required sworn statement of taxes due to the commission in Austin on or before the date it is due. (5663)

(b) A discount of two percent of the amount due shall be withheld by the permittee for keeping records, furnishing bonds, and properly accounting for the remittance of the tax due. No discount is permitted if the tax is delinquent at the time of payment. (5664)

Acts 1977, 65th Leg., p. 530, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 1.03, eff. Sept. 1, 1997. (5665)

Sec. 201.07. DUE DATE. (5666)(1-click HTML)

(a) The tax on liquor is due and payable on the 15th of the month following the first sale, together with a report on the tax due. (5667)

(b) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 1(3), eff. June 14, 2013. (5668)

  

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All citizens have a right to have access to the laws that govern them. Citizen awareness and participation in government is fundamental to ensuring a sound democracy.

Although unfettered access to the law is a fundamental right to all citizens, there is no substitute for experienced legal counsel.

We do not recommend self-representation. We do, however, recognize that in an age where people routinely research legal matters online using everything from a smartphone to their xbox, both attorneys and clients alike can benefit from this resource.