Title TX, Tax Code

Sec. 183.023. PAYMENT. (a) The tax due for the preceding month shall accompany the return and shall be payable to the state. (b) Except for the amounts allocated under Subsection (c) of this section or Subchapter C of this chapter, the comptroller shall deposit the revenue receiv…

Sec. 183.024. FAILURE TO PAY TAX OR FILE REPORT. (a) A permittee who fails to file a report as required by this subchapter or who fails to pay a tax imposed by this subchapter when due shall pay five percent of the amount due as a penalty, and if the permittee fails to file the r…

Sec. 183.025. SECURITY REQUIREMENT. (a) A permittee subject to the tax imposed by this subchapter 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 d…

Sec. 183.026. AUDIT FREQUENCY. The comptroller shall have the discretion to determine the frequency of mixed beverage tax audits under this subchapter. In determining the frequency of the audit the comptroller may consider the following factors: (1) reasonable and prudent account…

Sec. 183.027. CREDITS AND REFUNDS FOR BAD DEBTS. (a) A permittee may withhold the payment of the tax under this subchapter 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 …

Sec. 183.041. TAX IMPOSED ON SALES OF MIXED BEVERAGES AND RELATED ITEMS. (a) A tax is imposed on each mixed beverage sold, prepared, or served by a permittee in this state and on ice and each nonalcoholic beverage sold, prepared, or served by a permittee in this state for the pur…

Sec. 183.042. DISCLOSURE OF TAX. A permittee may provide that a sales invoice, billing, service check, ticket, or other receipt to a customer for the purchase of an item subject to taxation under this subchapter include: (1) a statement that mixed beverage sales tax is included i…

Sec. 183.0421. 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 must be in a form prescribed by the comptroller and must include a statement of the total sales and total …

Sec. 183.0422. PAYMENT. The tax due for the preceding month must accompany the return and must be payable to the state. Added by Acts 2019, 86th Leg., R.S., Ch. 869 (H.B. 3006), Sec. 1, eff. October 1, 2019.

Sec. 183.043. APPLICABILITY OF OTHER LAW. (a) Except as otherwise provided by this section: (1) the tax imposed by this subchapter is administered, collected, and enforced in the same manner as the tax under Chapter 151 is administered, collected, and enforced; and (2) Chapter 15…

Sec. 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 under Subchapters B and B-1 during the quarter from permittees outside an incorporated mu…

Sec. 183.052. CONFLICT OF RULES. If a rule or policy adopted by the Texas Alcoholic Beverage Commission conflicts with a rule adopted by the comptroller for the application, enforcement, or collection of a tax imposed by this chapter, the comptroller's rule prevails. A conflictin…

Sec. 183.053. ALLOCATION OF CERTAIN REVENUE FOR CERTAIN SPECIALTY COURT PROGRAMS. The comptroller shall deposit one percent of the taxes received under Subchapters B and B-1 to the credit of the specialty court account established under Section 133.121, Local Government Code. Mon…

Sec. 183.054. ALLOCATION OF CERTAIN REVENUE TO SEXUAL ASSAULT PROGRAM FUND. The comptroller shall deposit an amount of money equal to one percent of the revenue received under Subchapters B and B-1 to the credit of the sexual assault program fund established under Section 420.008…