Issue Date:
Revised Date: 2019-11-13

Legal Cites

Object Type

Cash — Alcoholic Beverage

Origin Date

1935 by the 44th Leg.

Description

A tax of $6 per barrel on first sale or first importation of beer. Based on 31 standard gallons per barrel. Required by all manufacturers, importers and distributors. 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.

Deposit 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.

2% discount added by H.B. 122, 68th Leg., 2nd C.S., effective October 2, 1984.

USAS Values

Appropriation Year 20
USAS Title BEER TAX
Receipt Category 06 – Alcoholic Beverages
Receipt Type 01 – Taxes
Object Group 30 – Revenues
USAS Status A
Rev/Exp Category 13 – ALCOHOLIC BEVERAGES TAXES