CHAPTER 205. REVENUE ALLOCATION
ALCOHOLIC BEVERAGE CODE
TITLE 5. TAXATION
CHAPTER 205. REVENUE ALLOCATION
Sec. 205.02. DISPOSITION OF RECEIPTS.
Text of (a) as amended by Acts 1984, 68th Leg., 2nd C.S., ch. 28,
art. II, part B, Sec. 12
(a) After allocation of funds to defray administrative expenses
as provided in the current departmental appropriations act,
receipts from the sale of tax stamps and funds derived from taxes
on distilled spirits, wine, beer, and ale and malt liquor shall
be deposited in the general revenue fund. An amount equal to
one-fourth of the net revenue shall be transferred to the
foundation school fund, and an amount equal to three-fourths of
the net revenue shall be credited to the general revenue fund.
Text of (a) as amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31,
art. 2, Sec. 22
(a) After allocation of funds to defray administrative expenses
as provided in the current departmental appropriations act,
receipts from the sale of tax stamps and funds derived from taxes
on distilled spirits, wine, beer, and ale and malt liquor shall
be deposited in the general revenue fund. An amount equal to
5/24ths of the net revenue shall be transferred to the available
school fund, an amount equal to 1/24th of the net revenue shall
be transferred to the foundation school fund, and an amount equal
to three-fourths of the net revenue shall be credited to the
general revenue fund.
(b) All revenues derived from the collection of permit or
license fees provided for in this code, except fees for temporary
licenses, shall be deposited to the credit of the general revenue
fund.
(c), (d) Repealed by Acts 1993, 73rd Leg., ch. 934, Sec. 110,
eff. Jan. 1, 1994.
Acts 1977, 65th Leg., p. 542, ch. 194, Sec. 1, eff. Sept. 1,
1977. Amended by Acts 1981, 67th Leg., p. 2254, ch. 540, Sec. 13,
eff. Sept. 1, 1981; Acts 1984, 68th Leg., 2nd C.S., ch. 28, art.
II, part B, Sec. 12, eff. Sept. 1, 1984; Acts 1984, 68th Leg.,
2nd C.S., ch. 31, art. 2, Sec. 22, eff. Oct. 2, 1984; Acts 1985,
69th Leg., ch. 94, Sec. 1, eff. Sept. 1, 1985; Acts 1993, 73rd
Leg., ch. 934, Sec. 110, eff. Jan. 1, 1994.
For expiration of Section 205.03, see Subsection (p).
Sec. 205.03. EXCEPTION FOR CERTAIN WINE-RELATED REVENUE. (a)
In this section, "institution of higher education" has the
meaning assigned by Section 61.003, Education Code.
(b) Notwithstanding Section 205.02, the following revenue may be
appropriated for each state fiscal year only as specified by this
section:
(1) the lesser of:
(A) the amount, if any, by which the amount of revenue derived
from excise taxes on wine produced in a state other than Texas
and any sales taxes collected from holders of out-of-state winery
direct shipper's permits as a result of the passage of Senate
Bill No. 877 by the 79th Legislature, Regular Session, 2005,
according to the most recent projection, as of the beginning of
the fiscal year, by the comptroller for the fiscal year exceeds
the amount of revenue from those sources for fiscal year 2004,
compounded annually for fiscal years 2005-2015 by the average
percentage by which revenue from those sources increased from one
fiscal year to the next between September 1, 1999, and August 31,
2003; or
(B) $1 million; and
(2) the lesser of:
(A) the amount, if any, by which revenue derived from excise
taxes on wine produced in this state and sales taxes remitted by
holders of winery permits in this state, according to the most
recent projection, as of the beginning of the fiscal year, by the
comptroller for the fiscal year exceeds the amount of revenue
from those sources for fiscal year 2004, compounded annually for
fiscal years 2005-2015 by the average percentage by which revenue
from those sources increased from one fiscal year to the next
between September 1, 1999, and August 31, 2003; or
(B) $1 million.
(c) Out of the amounts available under Subsections (b)(1) and
(2) for a fiscal year, the lesser of $50,000 or the total amount
available under those subdivisions may be appropriated only to
the Texas Cooperative Extension for extension viticulture
operations.
(d) If the amount available for a fiscal year under Subsections
(b)(1) and (2) exceeds $50,000, the lesser of $50,000 or the
total amount available under those subdivisions may be
appropriated only to the Texas Agricultural Experiment Station
for viticulture research.
(e) If the amount available for a fiscal year under Subsections
(b)(1) and (2) exceeds $100,000, the lesser of the amount
remaining under Subsection (b)(2) or $65,000 may be appropriated
only to the Texas Wine Marketing Research Institute at Texas Tech
University.
(f) If the amount available for a fiscal year under Subsections
(b)(1) and (2) exceeds the amounts that may be appropriated under
Subsections (c), (d), and (e), the lesser of the amount remaining
under Subsections (b)(1) and (2) or $280,000 may be appropriated
only to the Department of Agriculture for distribution as
provided by Subsections (g), (h), and (i).
(g) Except as provided by Subsections (h) and (i), money
appropriated to the Department of Agriculture under Subsection
(f) may be distributed only as follows:
(1) the lesser of the total amount appropriated to the
department under Subsection (f) or $50,000 shall be distributed
to an appropriate institution of higher education to fund a new
part-time extension faculty position in enology;
(2) if the amount appropriated under Subsection (f) exceeds
$50,000, the lesser of the remaining amount or $50,000 shall be
distributed to an appropriate institution of higher education for
extension enology operations;
(3) if the amount appropriated under Subsection (f) exceeds
$100,000, the lesser of the remaining amount or $50,000 shall be
distributed to the institution of higher education designated
under Subdivision (1) to fund a new part-time faculty position in
enology research;
(4) if the amount appropriated under Subsection (f) exceeds
$150,000, the lesser of the remaining amount or $50,000 shall be
distributed to an appropriate institution of higher education to
fund enology research program operations;
(5) if the amount appropriated under Subsection (f) exceeds
$200,000, the lesser of the remaining amount or $30,000 shall be
distributed to an appropriate institution of higher education for
technical support personnel for enology research; and
(6) if the amount appropriated under Subsection (f) exceeds
$230,000, the lesser of the remaining amount or $50,000 shall be
distributed to an appropriate institution of higher education to
fund two graduate internships in enology.
(h) If the maximum amount that may be distributed for a purpose
provided by Subsection (g) is not available and the commissioner
of agriculture determines that the amount available for that
purpose is insufficient to achieve that purpose, the commissioner
of agriculture may deposit the lesser amount into the wine
industry development fund to be used for a purpose described by
Subsection (l).
(i) Money appropriated under Subsection (f) derived from
Subsection (b)(1) may be used only for a purpose described by
Subsection (m).
(j) If the amount available for a fiscal year under Subsections
(b)(1) and (2) exceeds the amount that may be appropriated under
Subsections (c)-(g), the lesser of the amount remaining under
Subsections (b)(1) and (2) or $50,000 may be appropriated only
for distribution to the T. V. Munson Viticulture and Enology
Center at Grayson Community College to fund the associate degree
program at the center.
(k) If the amount available for a fiscal year under Subsections
(b)(1) and (2) exceeds the amount that may be appropriated under
Subsections (c)-(j):
(1) the lesser of the amount remaining under Subsection (b)(2)
or $250,000 may be appropriated only to the commission; and
(2) the commission shall reduce the amount of the surcharge
imposed during the following fiscal year under Section 5.55, as
added by Chapter 101, Acts of the 78th Legislature, Regular
Session, 2003, on permit and license holders who are not
authorized to sell wine by an amount that will reduce the total
amount collected under that section by the amount appropriated to
the commission under Subdivision (1).
(l) If the amount available for a fiscal year under Subsections
(b)(1) and (2) exceeds the amounts that may be appropriated under
Subsections (c)-(k), the remaining amount shall be deposited in
the general revenue fund to the credit of the wine industry
development fund and may be appropriated only to the Department
of Agriculture. Money appropriated under this subsection may be
used only for the purpose of providing funding to public or
private entities to conduct surveys, research, and other projects
related to a purpose described by Subsection (m) or (n).
(m) Revenue derived under Subsection (b)(1) and not otherwise
appropriated under Subsections (c)-(k) may be appropriated only
for the purpose of:
(1) developing viticulture-related and enology-related education
programs;
(2) eliminating and eradicating Pierce's disease, the
glassy-winged sharpshooter, and other diseases and pests that
negatively impact the production of grapes and wine in the United
States; or
(3) developing technologies, strategies, or practices that could
benefit the production of grapes and wine in the United States.
(n) Revenue derived under Subsection (b)(2) and not otherwise
appropriated under Subsections (c)-(k) may be appropriated only
for the purposes of increasing the economic impact of the Texas
wine producing industry on the state.
(o) The comptroller shall provide the Department of Agriculture
information necessary to allow the department to identify the
amount of revenue appropriated to the department that is derived
under Subsection (b)(1) and the amount of that revenue that is
derived under Subsection (b)(2) so that the department may
distribute the revenue in accordance with this section.
(p) This section expires September 1, 2015.
Added by Acts 2005, 79th Leg., Ch.
375, Sec. 1, eff. September 1, 2005.