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A BILL TO BE ENTITLED
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AN ACT
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relating to the imposition of a tax on certain beverages. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subtitle E, Title 2, Tax Code, is amended by |
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adding Chapter 163 to read as follows: |
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CHAPTER 163. TAX ON DISCRETIONARY DRINK ITEMS |
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SUBCHAPTER A. GENERAL PROVISIONS |
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Sec. 163.001. DEFINITION. In this chapter, "soft drink" |
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means a carbonated or noncarbonated nonalcoholic beverage that |
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contains natural or artificial sweeteners. The term does not |
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include a beverage that: |
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(1) contains: |
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(A) milk or milk products; |
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(B) soy, rice, or similar milk substitutes; or |
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(C) more than 50 percent of vegetable or fruit |
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juice by volume; or |
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(2) is intended by the manufacturer for consumption by |
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an infant and is commonly referred to as "infant formula." |
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[Sections 163.002-163.050 reserved for expansion] |
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SUBCHAPTER B. IMPOSITION AND COLLECTION OF TAX |
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Sec. 163.051. TAX IMPOSED. (a) A tax is imposed on each |
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sale at retail of a soft drink. |
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(b) The tax rate is one cent on each ounce or fractional |
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ounce of soft drink sold. |
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(c) The tax imposed under this chapter is in addition to any |
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other tax imposed by state law. |
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Sec. 163.052. EXCEPTIONS TO APPLICATION OF TAX. The tax |
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imposed under this chapter does not apply to: |
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(1) a beverage sold in or by a restaurant, lunch |
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counter, cafeteria, hotel, or other business for consumption on the |
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premises of the business; or |
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(2) a beverage if the receipts from the sale of the |
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beverage are taxable under Chapter 183. |
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Sec. 163.053. RULES. The comptroller by rule shall |
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prescribe the manner in which the tax imposed under this chapter is |
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administered, imposed, and collected. |
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[Sections 163.054-163.100 reserved for expansion] |
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SUBCHAPTER C. ALLOCATION OF TAX |
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Sec. 163.101. ALLOCATION OF TAX. The revenue from the tax |
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imposed under this chapter shall be deposited to the credit of the |
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general revenue fund. |
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SECTION 2. This Act takes effect September 1, 2011. |