TAX CODE

TITLE 2. STATE TAXATION

SUBTITLE G.  GROSS RECEIPTS AND MIXED BEVERAGE TAXES

CHAPTER 183.  MIXED BEVERAGE TAXES

SUBCHAPTER A. GENERAL PROVISIONS

Sec. 183.001.  DEFINITIONS.  (a)  The definitions in Section 1.04, Alcoholic Beverage Code, apply to this chapter.
(b)  In this chapter:
(1)  "Permittee" means a mixed beverage permittee, a private club registration permittee, a private club exemption certificate permittee, a private club registration permittee with a retailer late hours certificate, a nonprofit entity temporary event permittee, a private club registration permittee holding a food and beverage certificate, a mixed beverage permittee with a retailer late hours certificate, a mixed beverage permittee holding a food and beverage certificate, or a distiller's and rectifier's permittee.
(2)  "Business day" means the period beginning at 3 a.m. one day and ending at 3 a.m. the next day.
(3)  "Sales price" has the meaning assigned by Section 151.007, as applicable.
Added by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1, 1994.  Amended by Acts 1995, 74th Leg., ch. 1001, Sec. 1, eff. Aug. 28, 1995;  Acts 1995, 74th Leg., ch. 1001, Sec. 7, eff. Sept. 1, 1995.
Amended by: 
Acts 2013, 83rd Leg., R.S., Ch. 106 (S.B. 905), Sec. 5, eff. September 1, 2013.
Acts 2013, 83rd Leg., R.S., Ch. 1403 (H.B. 3572), Sec. 4, eff. January 1, 2014.
Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 403, eff. September 1, 2021.