CHAPTER 48. PASSENGER TRAIN BEVERAGE PERMIT - Texas Statutes

ALCOHOLIC BEVERAGE CODE

TITLE 3. LICENSES AND PERMITS

SUBTITLE A. PERMITS

CHAPTER 48. PASSENGER TRAIN BEVERAGE PERMIT

Sec. 48.01. AUTHORIZED ACTIVITIES. The holder of a passenger

train beverage permit has the same rights with respect to the

sale of alcoholic beverages on a passenger train to which this

chapter applies as the holder of an airline beverage permit has

with respect to the sale of alcoholic beverages on a commercial

passenger airplane under Section 34.01 of this code.

Added by Acts 1985, 69th Leg., ch. 540, Sec. 2, eff. June 12,

1985.

Sec. 48.02. FEE. The annual fee for a passenger train beverage

permit is $500.

Added by Acts 1985, 69th Leg., ch. 540, Sec. 2, eff. June 12,

1985.

Sec. 48.03. ELIGIBILITY FOR PERMIT. The commission or

administrator may issue a passenger train beverage permit to any

corporation organized under Title 112, Revised Statutes, or under

the Rail Passenger Service Act of 1970, as amended (45 U.S.C.A.

Section 501 et seq.), operating a commercial passenger train

service in or through the state. Application and payment of the

fee shall be made directly to the commission.

Added by Acts 1985, 69th Leg., ch. 540, Sec. 2, eff. June 12,

1985. Amended by Acts 1986, 69th Leg., 3rd C.S., ch. 1, Sec. 1,

eff. Sept. 24, 1986; Acts 1989, 71st Leg., ch. 1104, Sec. 3, eff.

June 16, 1989; Acts 1997, 75th Leg., ch. 165, Sec. 30.171, eff.

Sept. 1, 1997.

Sec. 48.04. TAXES. (a) The taxes imposed by this code shall be

paid on all alcoholic beverages on a commercial passenger train

departing from a depot in this state in accordance with the rules

prescribed by the commission.

(b) The preparation and service of alcoholic beverages by the

holder of a passenger train beverage permit is exempt from the

tax imposed by the Limited Sales, Excise, and Use Tax Act

(Section 151.001 et seq., Tax Code). A passenger train service

fee of five cents is imposed on each individual serving of an

alcoholic beverage served by the permittee inside the state. The

fee accrues at the time the container containing an alcoholic

beverage is delivered to the passenger. The permittee shall remit

the fees to the commission each month under a reporting system

prescribed by the commission.

Added by Acts 1985, 69th Leg., ch. 540, Sec. 2, eff. June 12,

1985.

Sec. 48.05. INAPPLICABLE PROVISION. Section 109.53 of this code

does not apply to a passenger train beverage permit.

Added by Acts 1985, 69th Leg., ch. 540, Sec. 2, eff. June 12,

1985.