A tax of 8.25% of the sales price on each mixed beverage and each nonalcoholic mixer beverage sold, prepared, or served by a mixed beverage permittee and consumed on the premises of the permittee.

For failure to file a report or pay the tax, a 5% of amount due penalty is assessed. If permittee fails to remit report or pay tax within 30 days, an additional 5% is due. In addition, failure to file a report is a $50 penalty.

One percent is allocated to GR Account 5184 - Specialty Court. One percent is allocated to GR Account 5010 – Sexual Assault Program.

On or before the 20th day of each month.

10.7143% of amount collected from permittees within a county is allocated to the county. 10.7143% of amounts collected from permittees within an incorporated municipality is allocated to the incorporated municipality. The remainder is deposited to unappropriated General Revenue Fund (No. 0001) (Revenue Code 3905).

Added by H.B. 3572, 83rd Leg., R.S.

Allocation to GR account 5184 added by H.B. 1256, 87th Leg., R.S.

Allocation to GR account 5010 added by H.B. 3345, 88th Leg., R.S.