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Relating to the administration of the mixed beverage sales tax.
No significant fiscal implication to the State is anticipated.
HB 3006 would require the holders of a mixed beverage permit to file a tax return and pay their applicable taxes no later than the 20th of each month. This would align the due date for this tax with the due date for the Mixed Beverage Gross Receipts Tax. Other administrative changes would be made.
Texas Action is neutral on HB 3006 which is an administrative bill with no apparent connection to our liberty principles.