Texas 2009 - 81st Regular

Texas House Bill HB4322 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	By: Smith of Harris H.B. No. 4322
2	2
3	3
4	4	A BILL TO BE ENTITLED
5	5	AN ACT
6	6	relating to the imposition of county or municipal occupation taxes
7	7	on certain coin-operated amusement gaming devices.
8	8	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	9	SECTION 1. Section 2153.002, Occupations Code, is amended
10	10	by amending Subdivision (1) and adding Subdivision (1-a) to read as
11	11	follows:
12	12	(1) "Coin-operated amusement gaming device" means a
13	13	device described by Section 47.01(4), Penal Code, including a
14	14	device excluded under Section 47.01(4)(B), Penal Code, that is
15	15	operated through the use of a coin or other United States currency,
16	16	metal slug, token, electronic card, or check. The term does not
17	17	include:
18	18	(A) a machine that awards the user noncash
19	19	merchandise prizes, toys, or novelties solely and directly from the
20	20	machine, including a claw, crane, or similar machine; or
21	21	(B) a machine from which the opportunity to
22	22	receive a prize or a representation of value redeemable for a prize
23	23	varies depending on the user's ability to throw, roll, flip, toss,
24	24	hit, or drop a ball or other physical object into the machine or a
25	25	part of the machine, including basketball, skeeball, golf, bowling,
26	26	pusher, or similar machines.
27	27	(1-a) "Coin-operated machine" means any kind of
28	28	machine or device, other than a coin-operated amusement gaming
29	29	device, that is operated by or with a coin or other United States
30	30	currency, metal slug, token, electronic card, or check, including a
31	31	music or skill or pleasure coin-operated machine.
32	32	SECTION 2. Sections 2153.451 and 2153.453, Occupations
33	33	Code, are amended to read as follows:
34	34	Sec. 2153.451. IMPOSITION OF OCCUPATION TAX AUTHORIZED.
35	35	(a) A county or municipality may impose an occupation tax on a
36	36	coin-operated machine or coin-operated amusement gaming device in
37	37	this state.
38	38	(b) The rate of the tax on a coin-operated machine may not
39	39	exceed one-fourth of the rate of the tax imposed under Section
40	40	2153.401.
41	41	(c) The rate of the tax on a coin-operated amusement gaming
42	42	device may not exceed the rate of the tax imposed under Section
43	43	2153.401.
44	44	Sec. 2153.453. SEALING AUTHORIZED; RELEASE FEE. (a) A
45	45	county or municipality that imposes an occupation tax on a
46	46	coin-operated machine or coin-operated amusement gaming device
47	47	may[:
48	48	[(1)] seal the [a coin-operated] machine or device if
49	49	the tax imposed is not paid.
50	50	(b) A county or municipality that seals a coin-operated
51	51	machine or coin-operated amusement gaming device may [; and
52	52	[(2)] charge a fee [of not more than $5] for the release
53	53	of the [a] sealed [coin-operated] machine or device in an amount
54	54	that does not exceed:
55	55	(1) for a coin-operated machine that is operated
56	56	without a current permit issued by the county or municipality:
57	57	(A) $60 on the first inspection of a location in a
58	58	calendar year;
59	59	(B) $120 on the second inspection of a location
60	60	in the same calendar year as the first inspection; or
61	61	(C) $500 on any additional inspection of the same
62	62	location in the same calendar year as the first inspection; or
63	63	(2) for a coin-operated amusement gaming device that
64	64	is operated without a current permit issued by the county or
65	65	municipality:
66	66	(A) $120 on the first inspection of a location in
67	67	a calendar year;
68	68	(B) $240 on the second inspection of a location
69	69	in the same calendar year as the first inspection; or
70	70	(C) $2,500 on any additional inspection of a
71	71	location in the same calendar year as the first inspection.
72	72	SECTION 3. Subchapter J, Chapter 2153, Occupations Code, is
73	73	amended by adding Section 2153.454 to read as follows:
74	74	Sec. 2153.454. CONFISCATION AUTHORIZED. A peace officer
75	75	who determines that a coin-operated amusement gaming device is
76	76	exhibited or displayed on at least three occasions in a calendar
77	77	year when the occupation tax imposed by a municipality or county
78	78	under this subchapter has not been paid may confiscate the device
79	79	for the county or municipal taxing authority.
80	80	SECTION 4. Section 2153.403, Occupations Code, is repealed.
81	81	SECTION 5. The change in law made by this Act does not
82	82	affect tax liability accruing before the effective date of this
83	83	Act. That liability continues in effect as if this Act had not been
84	84	enacted, and the former law is continued in effect for the
85	85	collection of taxes due and for civil and criminal enforcement of
86	86	those taxes.
87	87	SECTION 6. This Act takes effect September 1, 2009.