Local Fees and Taxes

The governing body of a city or town may levy and collect a fee not to exceed one-half the state fee for permits issued for premises located within the city or town. The commissioners court of a county may levy and collect a fee equal to one-half of the state fee for each permit issued for premises located within the county. Those authorities may not levy or collect any other fee or tax from the permittee except general ad valorem taxes, the hotel occupancy tax levied under Chapter 351, Tax Code, and the local sales and use tax levied under Chapter 321, Tax Code. The commission or administrator may cancel a permit if it finds that the permittee has not paid a fee levied as described above. A permittee who sells an alcoholic beverage without first having paid a fee levied as described commits a misdemeanor punishable by a fine of not less than $10 nor more than $200.

 

 

 

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