|
collection charge assessed by a private attorney or a public or private vendor under Subsection
<br />(b-1).
<br />(c) Nothing in this code shall be construed as a grant to any political subdivision of the authority
<br />to regulate permittees except by collecting the fees authorized in this section and exercising
<br />those powers granted to political subdivisions by other provisions of this code.
<br />
<br />Text of subsection effective until September 01, 2021
<br />
<br />(d) The following are exempt from the fee authorized in this section:
<br /> (1) agent's, airline beverage, passenger train beverage, passenger bus beverage,
<br />industrial, carrier's, private carrier's, private club registration, local cartage, storage, and
<br />temporary wine and beer retailer's permits;
<br /> (2) a wine and beer retailer's permit issued for a dining, buffet, or club car; and
<br /> (3) a mixed beverage permit during the three-year period following the issuance of the
<br />permit.
<br />
<br />Text of subsection effective on September 01, 2021
<br />
<br />(d) The following are exempt from the fee authorized in this section:
<br /> (1) passenger transportation, carrier, private club registration, and local cartage permits;
<br />and
<br /> (2) a mixed beverage permit during the three-year period following the issuance of the
<br />permit.
<br />
<br />Text of subsection effective until December 31, 2020
<br />
<br />(e) The commission or administrator may cancel or deny a permit for the retail sale or service
<br />of alcoholic beverages, including a permit held by the holder of a food and beverage certificate,
<br />if it finds that the permit holder or applicant has not paid delinquent ad valorem taxes due on
<br />that permitted premises or due from a business operated on that premises to any taxing
<br />authority in the county of the premises. For purposes of this subsection, a permit holder or
<br />applicant is presumed delinquent in the payment of taxes due if the permit holder or applicant:
<br /> (1) is placed on a delinquent tax roll prepared under Section 33.03, Tax Code;
<br /> (2) has received a notice of delinquency under Section 33.04, Tax Code; and
<br /> (3) has not made a payment required under Section 42.08, Tax Code.
<br />
<br />Text of subsection effective on December 31, 2020
<br />
<br />(e) The commission or administrator may cancel or the commission may deny a permit for the
<br />retail sale or service of alcoholic beverages, including a permit held by the holder of a food and
<br />beverage certificate, if it finds that the permit holder or applicant has not paid delinquent ad
<br />valorem taxes due on that permitted premises or due from a business operated on that
<br />premises to any taxing authority in the county of the premises. For purposes of this subsection,
<br />a permit holder or applicant is presumed delinquent in the payment of taxes due if the permit
<br />holder or applicant:
<br /> (1) is placed on a delinquent tax roll prepared under Section 33.03, Tax Code;
<br /> (2) has received a notice of delinquency under Section 33.04, Tax Code; and
<br /> (3) has not made a payment required under Section 42.08, Tax Code.
<br />(f) In this section, "applicant" has the meaning assigned by Section 11.45.
<br />
<br />Acts 1977, 65th Leg., p. 406, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1979, 66th
<br />Leg., p. 2117, ch. 819, Sec. 3, eff. June 13, 1979; Acts 1985, 69th Leg., ch. 540, Sec. 3, eff.
<br />June 12, 1985; Acts 1989, 71st Leg., ch. 2, Sec. 14.27(a)(1), 14.29(1), eff. Aug. 28, 1989; Acts
<br />
<br />
|