This revenue object is inactive. Please see the notes section for further information regarding the inactive status. Recently inactivated objects may remain active in USAS for a period of time to complete outstanding transactions or for other accounting purposes.

Issue Date:
Revised Date: 2015-08-05

Legal Cites

Object Type

Cash — Alcoholic Beverage

Origin Date


Due Date

Collecting Agencies

Deposit Funds


Airline tax created October 1, 1969 by the 61st Leg. Previously under TEX. ALCO. BEV. CODE ANN. sec. 34.04. Train tax created September 1, 1985 by the 69th Leg., H.B. 1132 previously under TEX. ALCO. BEV. CODE ANN. sec. 48.04, Tax of $0.05 on each individual serving of an alcoholic beverage served by the holder of an airline beverage permit or passenger train beverage permit. Collected by Texas Alcoholic Beverage Commission. Initially deposited to the Omnibus Tax Clearance Fund (0120), then to GR per H.B. 872, 67th Leg. R.S.

Originally allocated 25% to Available School Fund (0002) and 75% to General Revenue. H.B. 27, 68th Leg., 2nd C.S., effective September 1, 1984 changed 25% allocation from Fund 0002 to Foundation School Account (0193). Dedication of revenues abolished August 31, 1995 per § 403.094, Government Code.

H.B. 1123, 70th Leg., effective September 1, 1987, added limousine to the tax, but was removed September 1, 1993. Tax abolished by H.B. 1905, 84th Leg., R.S.

USAS Values

Appropriation Year
USAS Title
Receipt Category
Receipt Type
Object Group
USAS Status
Rev/Exp Category