HBA-GUM S.B. 603 76(R) BILL ANALYSIS Office of House Bill AnalysisS.B. 603 By: Nelson Licensing & Administrative Procedures 5/7/1999 Engrossed BACKGROUND AND PURPOSE The Alcoholic Beverage Code requires the holder of a winery or wine bottler's permit to post a bond with the Texas Alcoholic Beverage Commission, to ensure that a permit holder remains current on all required taxes and fees. To date, use of the bonds has not been necessary because no such permit holder has been delinquent in their payments. The code exempts from the bond requirements certain manufacturers and distributors of alcoholic taxes for a period of 36 months. S.B. 603 extends this same exemption to winery and wine bottler permit holders. 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 Sections 204.01(f) and (i), Alcoholic Beverage Code, to provide that the holder of a winery or wine bottler's permit is not required to furnish a bond if, for the preceding 36 months, the permittee or licensee paid all taxes by a certain date as required by this code. Exempts a permittee or licensee who qualifies for an exemption under Subsection (f) from the bonding requirement for any winery permit or wine bottler's permit. SECTION 2. Effective date: September 1, 1999. SECTION 3. Emergency clause.