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MYERS v. STATE

No. 03-04-00443-CV.

169 S.W.3d 731 (2005)

James Howard MYERS, Appellant, v. STATE of Texas, Appellee.

Court of Appeals of Texas, Austin.

July 12, 2005.

Attorney(s) appearing for the Case

Steven J. Duskie, Lindley, Wiley & Duskie, P.C., Killeen, John T. Beliveau, Law Office of John T. Beliveau, Blanco, for Appellant.

Karen R. Bartlett, Asst. Atty. Gen., Bankruptcy & Collections Division, Austin, for Appellee.

Before Chief Justice LAW, Justices B.A. SMITH and PURYEAR.

OPINION

BEA ANN SMITH, Justice.

In this appeal, we are asked to determine whether the agent of a club holding a mixed beverage permit is liable for mixed-beverage taxes assessed by the Texas Comptroller of Public Accounts. James Howard Myers was one of two officers of Little G's, a club that obtained permits from the state to serve alcohol. The tax code requires a mixed-beverage "permittee" to pay...

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