HB1375 Summary

• Allows county quorum courts in counties without existing sales and use taxes to levy an excise tax on alcoholic beverages at rates of 0.125%, 0.25%, 0.5%, 0.75%, 1%, or combinations thereof, with voter approval required through special election.

• Tax revenues must fund public health and safety measures including improvements or renovations to county jails, sheriff's departments, or hospitals, and staffing for these facilities.

• Tax becomes effective the first day of the calendar quarter following expiration of a 30-day challenge period after election approval, collected by county treasurer on gross receipts from retail sales of beverages containing 0.5% or more alcohol by volume.

• County may abolish the tax through a two-thirds quorum court vote if the tax's purpose cannot be fulfilled, or through voter election following the same procedures as the original tax adoption.

• Revenues deposited into separate special revenue account and used only for authorized public health and safety purposes plus county treasurer's 2% collection commission; does not affect existing county taxes.