Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 61.36 - Local Fee Authorized(a) The governing body of an incorporated city or town may levy and collect a fee for each license issued for premises located within the city or town. The commissioners court of a county may levy and collect a fee for each license issued for premises located within the county. The fees authorized by this subsection may not exceed one-half the statutory fee provided in this code as of August 31, 2021, for the license issued. Those authorities may not levy or collect any other fee or tax from the licensee except general ad valorem taxes, the hotel occupancy tax levied under Chapter 351, Tax Code, and the local sales and use tax levied under Chapter 321, Tax Code.(a-1) The fee authorized by Subsection (a) for a brewer's license or a brewer's self-distribution license may not exceed 50 percent of the fee set by rule for the license.(b) The commission or administrator may cancel or suspend a license if it finds the licensee has not paid a fee levied under this section within 180 days after the date the fee was levied. A licensee who sells an alcoholic beverage without first having paid a fee levied under this section commits a misdemeanor punishable by a fine of not less than $10 nor more than $200.(b-1) A city, town, or county may enter into a contract with a private attorney or a public or private vendor for the collection of an unpaid license fee levied under this section that is more than 60 days past due. A private attorney or a public or private vendor collecting a fee under this subsection may assess a collection charge to a license holder for late payment or nonpayment of a fee levied under this section.(b-2) A city, town, or county may enter into an interlocal agreement with another entity authorized to levy a fee under this section for the collection of a license fee that is more than 60 days past due on behalf of the other entity and shall remit the appropriate fees collected to the other entity. The amount collected through an interlocal agreement under this subsection may not exceed the amount of the fee levied by the city, town, or county under this section and any collection charge assessed by a private attorney or a public or private vendor under Subsection (b-1).(c) Nothing in this code shall be construed as a grant to any political subdivision of the authority to regulate licensees except by collecting the fees authorized in this section and exercising those powers granted to political subdivisions by other provisions of this code.(d) The commission or administrator may cancel or the commission may deny an application for a license for the retail sale of alcoholic beverages, including a license held by the holder of a food and beverage certificate, if it finds that the license holder or applicant has not paid delinquent ad valorem taxes due on that licensed premises or due from a business operated on that premises to any taxing authority in the county of the premises. For purposes of this subsection, a license holder or applicant is presumed delinquent in the payment of taxes due if the license holder or applicant:(1) is placed on a delinquent tax roll prepared under Section 33.03, Tax Code;(2) has received a notice of delinquency under Section 33.04, Tax Code; and(3) has not made a payment required under Section 42.08, Tax Code.(e) In this section, "applicant" has the meaning assigned by Section 11.45.Tex. Alco. Bev. Code § 61.36
Amended by Acts 2021, Texas Acts of the 87th Leg. - Regular Session, ch. TBD,Sec. 1, eff. 9/1/2021.Amended by Acts 2019, Texas Acts of the 86th Leg.- Regular Session, ch. 1359,Sec. 175, eff. 9/1/2021.Amended by Acts 2019, Texas Acts of the 86th Leg.- Regular Session, ch. 1359,Sec. 176, eff. 12/31/2020.Amended by Acts 2019, Texas Acts of the 86th Leg.- Regular Session, ch. 909,Sec. 2, eff. 9/1/2019.Amended by Acts 2001, 77th Leg., ch. 289, Sec. 2, eff. 9/1/2001.Amended by Acts 1995, 74th Leg., ch. 377, Sec. 1, eff. 9/1/1995Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.27(a)(3), 14.29(2), eff. 8/28/1989 Acts 1977, 65th Leg., p. 464, ch. 194, Sec. 1, eff. 9/1/1977.