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  82R1600 CJC-D
 
  By: Lucio S.B. No. 1004
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the imposition of a tax on certain beverages.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subtitle E, Title 2, Tax Code, is amended by
  adding Chapter 163 to read as follows:
  CHAPTER 163. TAX ON DISCRETIONARY DRINK ITEMS
  SUBCHAPTER A. GENERAL PROVISIONS
         Sec. 163.001.  DEFINITION. In this chapter, "soft drink"
  means a carbonated or noncarbonated nonalcoholic beverage that
  contains natural or artificial sweeteners. The term does not
  include a beverage that:
               (1)  contains:
                     (A)  milk or milk products;
                     (B)  soy, rice, or similar milk substitutes; or
                     (C)  more than 50 percent of vegetable or fruit
  juice by volume; or
               (2)  is intended by the manufacturer for consumption by
  an infant and is commonly referred to as "infant formula."
  [Sections 163.002-163.050 reserved for expansion]
  SUBCHAPTER B. IMPOSITION AND COLLECTION OF TAX
         Sec. 163.051.  TAX IMPOSED. (a) A tax is imposed on each
  sale at retail of a soft drink.
         (b)  The tax rate is one cent on each ounce or fractional
  ounce of soft drink sold.
         (c)  The tax imposed under this chapter is in addition to any
  other tax imposed by state law.
         Sec. 163.052.  EXCEPTIONS TO APPLICATION OF TAX. The tax
  imposed under this chapter does not apply to:
               (1)  a beverage sold in or by a restaurant, lunch
  counter, cafeteria, hotel, or other business for consumption on the
  premises of the business; or
               (2)  a beverage if the receipts from the sale of the
  beverage are taxable under Chapter 183.
         Sec. 163.053.  RULES. The comptroller by rule shall
  prescribe the manner in which the tax imposed under this chapter is
  administered, imposed, and collected.
  [Sections 163.054-163.100 reserved for expansion]
  SUBCHAPTER C. ALLOCATION OF TAX
         Sec. 163.101.  ALLOCATION OF TAX. The revenue from the tax
  imposed under this chapter shall be deposited to the credit of the
  general revenue fund.
         SECTION 2.  This Act takes effect September 1, 2011.