Texas 2013 - 83rd Regular

Texas House Bill HB3359

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to imposing a tax on the gross receipts from certain admissions fees charged by sexually oriented businesses.

Impact

The introduction of this admissions tax would amend the existing tax code, establishing a new chapter specifically for the taxation of admissions fees at sexually oriented businesses. The collected tax would be directed to a sexual assault program fund, indicating a strategic allocation of financial resources towards combating sexual violence. This could enhance funding for prevention and support services, thereby positively impacting related social services in the state. However, it also places a financial burden on these businesses, which may lead to mixed reactions from the industry.

Summary

House Bill 3359 aims to impose a tax on the gross receipts generated from admissions fees charged by sexually oriented businesses. The tax rate is differentiated based on whether the business holds a permit for the sale of alcoholic beverages, with rates set at 20 percent for permitted businesses and 15 percent for those without a permit. This initiative seeks to generate additional revenue intended to support programs related to sexual assault, reflecting a legislative intention to address public health issues and support affected individuals.

Sentiment

Discussions surrounding HB3359 reveal a split sentiment. Proponents assert that this tax is a justified means to fund crucial services for survivors of sexual assault, presenting it as a socially responsible legislative measure. Conversely, opponents may view it as an additional financial strain on businesses that are already regulated and could argue that the imposition of such a tax may discourage the operation or profitability of sexually oriented businesses. The varying perspective highlights the tension between finding effective funding for social programs and ensuring the viability of small businesses.

Contention

Notable points of contention involve the fairness of targeting sexually oriented businesses for what might be viewed as a punitive tax measure. Opponents may raise concerns about the implications of increased taxation on an already vulnerable industry, questioning whether such a tax is equitable or serves the public interest without further marginalizing these businesses. Additionally, there could be debates regarding the ethical considerations of deriving revenue from a sector that is often stigmatized, which may fuel a broader discussion about societal values and the responsibilities of lawmakers in managing such contentious issues.

Companion Bills

No companion bills found.

Similar Bills

No similar bills found.