Texas Comptroller of Public Accounts
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.
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| Revenue Type: Cash — Alcoholic Beverage |
| Origin Date: 1993 by H.B. 1445, 73rd Leg., R.S. |
| Issue Date: 1993-09-01 |
| Revised Date: 2019-08-08 |
Commission by rule shall assess surcharges on all applicants for original or renewal certificate, permit or license subject to mixed beverage tax in amounts to recover reasonable and necessary cost of administration by the Comptroller. In assessing a surcharge, Commission may not overly penalize a segment of the alcoholic beverage industry or impose an undue hardship on small businesses.
At the time of application
Amended by S.B. 1217, 80th Leg., R.S.
Surcharges assessed on permittees collected under Revenue Code 3257. Inactivated FY20 due to non-use.
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