HBA-MPA C.S.S.B. 170 76(R)    BILL ANALYSIS


Office of House Bill AnalysisC.S.S.B. 170
By: Armbrister
Licensing & Administrative Procedures
5/7/1999
Committee Report (Substituted)





BACKGROUND AND PURPOSE 

Currently, there is no statutory provision addressing the power of the
Texas Alcoholic Beverage Commission (commission) to deny or cancel the
liquor license of an applicant or permit holder based on ad valorem tax
delinquency.  C.S.S.B. 170 allows the commission or its administrator to
cancel or deny a permit for the retail sale or service of alcoholic
beverages, including a food and beverage certificate, if the permit holder
or applicant has not paid delinquent ad valorem taxes on the permitted
premises or taxes are due from a business operated on the premises.   

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that this bill does
not expressly delegate any additional rulemaking authority to a state
officer, department, agency, or institution. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 11.38, Alcoholic Beverage Code, by adding
Subsections (e) and (f), as follows: 

(e) Authorizes the Texas Alcoholic Beverage Commission (commission) or
administrator to cancel or deny a permit for the retail sale or service of
alcoholic beverages, including a food and beverage certificate, if the
permit holder or applicant has not paid delinquent ad valorem taxes on the
permitted premises or taxes are due from a business operated on that
premises, to the proper county taxing authority.  Provides that for
purposes of this subsection, a permit holder or applicant is presumed
delinquent in payment of taxes: 

(1) when placed on a delinquent tax roll prepared under Section 33.03
(Delinquent Tax Roll), Tax Code.  

(2) upon notice of delinquency under Section 33.04 (Notice of Delinquency),
Tax Code. 

(3) for not making a payment required under Section 42.08 (Forfeiture of
Remedy for Nonpayment of Taxes), Tax Code. 

(f) Defines "applicant."

SECTION 2.  Amends Section 61.36, Alcoholic Beverage Code, by adding
Subsections (d) and (e), to make conforming changes. 

SECTION 3.  Effective date: September 1, 1999.

SECTION 4.  Emergency clause. 



 COMPARISON OF ORIGINAL TO SUBSTITUTE

C.S.S.B. 170 differs from the original bill in SECTION 1 (Section 11.38,
Alcoholic Beverage Code) by modifying proposed Subsection (e) to add taxes
due from a business operated on the permitted premises to the list of
justifications for the Texas Alcoholic Beverage Commission or administrator
to cancel or deny a permit for the retail sale or service of alcoholic
beverages, including a food and beverage certificate. The substitute also
modifies the original by adding that a permit holder or applicant is
delinquent when specified actions are taken under Sections 33.03, 33.04,
and 42.08, Tax Code.  The substitute creates  new Subsection (f), defining
"applicant," which is defined  in the same manner in proposed Subsection
(e) of the original bill. 

The substitute makes conforming changes in SECTION 2.