| Issue Date: | |
|---|---|
| Revised Date: | 2019-08-06 |
Legal Citations
- Alcoholic Beverage Code sec. 201.03, sec. 201.06, sec. 201.17, sec. 205.02
Object Type
Cash — Alcoholic Beverage
Origin Date
1935 by the 44th Leg.
Description
A tax on the sale of distilled liquors at the rate of $2.40 per gallon. Minimum tax on packages of 2 oz. or less is $0.05 per package.
A 2% discount is allowed to taxpayers for timely payment.
Due Date
On or before the 15th of each month covering sales of the preceding month.
Collecting Agencies
Deposit Funds
- 0001 – General Revenue Fund or various Events Trust Funds.
Note
Formerly deposited to the Omnibus Tax Clearance Fund (No. 0120). H.B. 872, 67th Leg. R.S. abolished Fund 0120 and moved deposit to General Revenue.
Formerly allocated monthly. A percentage to Fund No. 0001 for enforcement, and 25% of the balance to Available School Fund 0002 and 75% to General Revenue Fund to fund statutory allocations. H.B. 72, 68th Leg., 2nd C.S., effective 9-1-84 changed 25% from Fund 0002 to Foundation School Account (0193). Dedication of these revenues abolished August 31, 1995 per § 403.094, Government Code.
H.B. 122, 68th Leg., 2nd C.S., increased tax from $2 to $2.40 effective October 2, 1984.
Tax on liquor prescriptions of $0.22 per prescription (sec. 201.91) was repealed by H.B. 402, 77th Leg., R.S.
USAS Values
| Appropriation Year | 25 |
|---|---|
| USAS Title | LIQUOR TAX |
| Receipt Category | 06 – Alcoholic Beverages |
| Receipt Type | 01 – Taxes |
| Object Group | 30 – Revenues |
| USAS Status | A |
| Rev/Exp Category | 13 – ALCOHOLIC BEVERAGES TAXES |