THE AYTCBEZNES GENERAL
OF TEXAS
Honorable Richard Handorf Opinion No. M-9 17
County Attorney
Anderson County Courthouse Re: Authority of a county to levy a
Palestine, Texas 75801 fee equal to one-half of the State
fee on Beverage Cartage Per-
mits and Local Distributor’s
Permits pursuant to Senate Bill
346, Acts 62nd Leg., R.S., 1971,
Dear Mr. Handorf: ch. 65, p. 681.
Your request for an Attorney General’s Opinion presents the follow-
ing question rephrased:
Do county taxing authorities have the authority
to levy a fee on a Beverage Cartage Permit and Local
Distributor’s Permit pursuant to Senate Bill 346, Acts
62nd Leg., R. S. , 1971, ch. 65, p. 681?
Section 15 of Senate Bill 346 amends the Texas Liquor Control Act
(Art. 666-l through 666-57, V. P. C. ) by adding a new Section 20e which pro-
vides for two (2) new types of permits: a Beverage Cartage Permit and a
Local Distributor’s Permit. As provided therein, the I’. fee for a Local
Distributor’s Permit shall be in the amount of Fifty Dollars ($50)“: . and
the “. annual State fee for a Beverage Cartage Permit shall be Ten Dollars
($10). ”
Section 10 of Senate Bill 346 amends Article 666-15a1, Vernon’s Penal
Code, ’ providing in part as follows:
“Except as to Agent’s, Industrial, Carrier’s, Pri-
vate Carrier’s, Local Cartage, and Storage Permits, and
as to such Wine and Beer Retailer’s Permits as shall be
1 The new Section is designated as 15(a).
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Honorable Richard Handorf, page 2 (M-917)
issued to operators of dining, buffet, or club cars, and
Class B Winery Permits, and except as to Mixed Beverage
Permits during the first, second, and third years of their
existence, the Commissioners Court of each county in this
State shall have the power to levy and collect from every
person that may be issued a permit hereunder in said county
a fee equal to one-half (l/2) of the State fee; and the city or
town wherein the licensed premises are located shall have
the power to levy and collect a fee not to exceed one-half
(l/2) of the State fee, but no other fee or tax shall be levied
by either ”
The Beverage Cartage Permit is to be issued to holders of a Mixed
Beverage Permit and a Private Club Registration Permit, authorizing such
permittees to transport alcoholic beverages to the permitted premises from
the place of purchase and should not be confused with a Local Cartage Per-
mit issued to warehouse or transfer companies, which latter permit is ex-
empt from an additional fee as provided above. The Beverage Cartage Per-
mit is, therefore, expressly auxiliary to a Mixed Beverage Permit or Private
Club Registration Permit.
A Local Distributor’s Permit is issued to holders of Package Store
Permits under the Texas Liquor Control Act and authorizes the holder thereof
to purchase distilled spirits or liquor from holders of Wholesaler’s Permits
and to sell and distribute to Mixed Beverage Permit or Private Club Registra-
tion Permit holders such brands of distilled spirits, liquor, and other alcoholic
beverages as are for general distribution and are available from the wholesaler
to all local distributors. The Local Distributor Permit is, therefore, express-
ly auxiliary to a Package Store Permit.
Article 666-15(a), as amended, clearly authorizes cities and counties
to impose an additional fee upon holders of various permits under the Texas
Liquor Control Act. The holders of Mixed Beverage Permits are exempt until
the fourth year of the permit’s existence, when the State fee falls to $500. 00
annually, but the Legislature has in no way exempted any of the other newly
created permits added to the Texas Liquor Control Act by the 62nd Legislature
in Senate Bill 346.
In conclusion, since neither the Beverage Cartage Permit or the Local
Distributor’s Permit is exempt by the provisions of Article 666-15(a), it is the
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Honorable Richard Handorf, page 3 (M-917)
opinion of this office that the Commissioners’ Court of any county in this
State wherein such permits may be issued has the power and authority to
levy and collect a fee equal to one-half (l/2) of the fee collected by the State,
but no other fee or tax may be levied as a “permit” fee.
SUMMARY
County taxing authorities may levy and collect
a fee on holders of Beverage Cartage Permits and Local
Distributor’s Permits equal to one-half (l/2) of the State
permit fee under the provisions of Senate Bill 346, 62nd
Leg. , R. S., 1971, ch. 65, p. 681.
Yours very truly,
D C. MARTIN
Attorney,‘General of Texas
.I
Prepared by Guy C. Fisher
Assistant Attorney General
APPROVED:
OPINION COMMITTEE
Kerns Taylor, Chairman
W. E. Allen, Co-Chairman
Glenn Brown
Ed Esquivel
Malcom Smith
Camm Lary
MEADE F. GRIFFIN
Staff Legal Assistant
ALFRED WALKER
Executive Assistant
NOLA WHITE
First Assistant
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