The Laws of Texas, 1913-1914 [Volume 16] Page: 44 of 1,574
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34 GENERAL LAWS.
of any of said articles during the quarter next preceding. Said individuals,
companies, corporations and associations, at. the time of making
said report, shall pay to the Treasurer of the State of Texas an occupation
tax for the quarter beginning on said date, equal to one half of one
per cent of said gross receipts from said sale as shown by said report.
A wholesale dealer or distributor, within the meaning of this Section,
is any individual, company, association or corporation selling any of the
articles hereinbefore mentioned in any quantity, for cash or on credit,
either in his own name or in the name of others, or in the name of its
representatives or agents, to retail dealers or to consumers, not to be
drunk on the premises, or who deliver on consignment to their agents for
retail or for delivery to consumers, provided the above shall not apply to
sales to consumers, where the liquor sold is delivered to the purchaser in
person, at the dealers place of business and at time of sale, and where the
amount sold does not exceed one gallon.
For the purpose of ascertaining the amount of gross receipt tax due
each quarter by each and every individual, company, corporation, or
association created by the laws of this State or in anv other State, who
shall engage in his own name or in the name of others, or in the name
of its representatives or agents in this State in the business of a wholesale
dealer or a wholesale distributor of spirituous, vinous or malt liquor
or medicated bitters capable of .producing intoxication, it shall be the
duty of each and every individual, company, corporation or association
selling any of the articles hereinbefore mentioned either in his own name
or in the name of others, or in the name of its representatives or agents,
to' keep a. plain, legible record of the date of each and every such sale or
consignment, the name and address of the retail dealer or individual to.
whom sold or consigned, the quantity, the price, and the manner in
which shipment or delivery was made; and this record shall be subject
to. the inspection of the Comptroller of [or] the State Revenue Agent or
'their representatives at any time they see proper to investigate said
records.
Any person, company, corporation or association, or any receiver or
.receivers failing to keep a record as provided for in this Act, shall forfeit
and pay to the State of Texas a penalty not exceeding one thousand
dollars.
SEC. 2. The fact that the State of Texas is losing thousand of dollars
each year because the term "wholesale dealers" as interpreted in Article
7379 of the Revised Civil Statutes-of 1911 is not defined so as to include
selling to consumers, not to be drunk on the premises, as well as to
retail dealers or delivering on consignment to their agents for retail,
creates an emergency and an imperative public necessity that the constitutional
rule providing that bills shall be read on three several days,
be suspended and that this Act shall take effect and be in force from and
after its passage, and it is so enacted.
[NOTE.-H. B. No. 74, passed the House of Representatives February
6, 1913, but no vote given; and passed the Senate by a two-thirds
vote, yeas 22, nays 2.1
Approved March 12, 1913.
Takes effect 90 days after adjournment.
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Gammel, Hans Peter Mareus Neilsen. The Laws of Texas, 1913-1914 [Volume 16], book, 1914; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth10838/m1/44/?q=%22thurber+%22~1: accessed July 16, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; .