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Texas Statutes (Last Updated: January 4, 2014) |
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ALCOHOLIC BEVERAGE CODE |
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Title 5. TAXATION |
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Chapter 203. BEER TAX |
Sec. 203.03. DUTY TO PAY TAX; DUE DATE
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(a) The licensee making the taxable first sale shall pay the tax on beer imposed under Section 203.01 of this code.
(b) The tax is due and payable on the 15th day of the month following the month in which the taxable first sale occurs, together with a report on the tax due.
(c) Each licensee who is liable for the tax imposed by this chapter shall remit a tax prepayment of taxes due to be remitted in September 2013 that is equal to 25 percent of the amount the licensee is otherwise required to remit during August 2013 under Subsection (b). The prepayment is in addition to the amount the licensee is otherwise required to remit during August. The licensee shall remit the additional payment in conjunction with the report and payment otherwise required during that month.
(d) A licensee who remits the additional payment as required by Subsection (c) may take a credit in the amount of the additional payment against the next payment due under Subsection (b).
(e) Subsections (c) and (d) and this subsection expire September 1, 2015.