ALCOHOLIC BEVERAGE CODE

CHAPTER 48. PASSENGER TRAIN BEVERAGE PERMIT


	§ 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, § 2, eff. June 12, 1985.           


	§ 48.02   FEE.  The annual fee for a passenger train 
beverage permit is $500.

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


	§ 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, § 2, eff. June 12, 1985.  
Amended by Acts 1986, 69th Leg., 3rd C.S., ch. 1, § 1, eff. Sept. 
24, 1986;  Acts 1989, 71st Leg., ch. 1104, § 3, eff. June 16, 
1989;  Acts 1997, 75th Leg., ch. 165, § 30.171, eff. Sept. 1, 
1997.


	§ 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, § 2, eff. June 12, 1985.           


	§ 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, § 2, eff. June 12, 1985.