1. (a) Except as provided by Subsection (b), the definitions in Section 1.04, Alcoholic Beverage Code, apply to this subchapter.

2. (b) In this subchapter:

   1. (1) "Mixed beverage gross receipts tax" means the tax imposed by Subchapter B, Chapter 183, Tax Code.
   2. (2) "Permit holder" means a person who holds a permit issued under Section 151.201, Tax Code.
   3. (3) "Permittee" has the meaning assigned by Section 183.001(b), Tax Code.
   4. (4) "Program" means the Texas music incubator rebate program.
   5. (5) "Sales tax" means the tax imposed by Chapter 151, Tax Code.

Added by Acts 2021, 87th Leg., R.S., Ch. 84 (S.B. 609), Sec. 1, eff. September 1, 2021.