Texas 2009 - 81st Regular

Texas Senate Bill SB2184 Compare Versions

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

Old	New	Differences
1	1	81R10017 PMO-D
2	2	By: Gallegos S.B. No. 2184
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the imposition of county or municipal occupation taxes
8	8	on certain coin-operated amusement gaming devices.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 2153.002, Occupations Code, is amended
11	11	by amending Subdivision (1) and adding Subdivision (1-a) to read as
12	12	follows:
13	13	(1) "Coin-operated amusement gaming device" means a
14	14	device described by Section 47.01(4), Penal Code, including a
15	15	device excluded under Section 47.01(4)(B), Penal Code, that is
16	16	operated through the use of a coin or other United States currency,
17	17	metal slug, token, electronic card, or check. The term does not
18	18	include:
19	19	(A) a machine that awards the user noncash
20	20	merchandise prizes, toys, or novelties solely and directly from the
21	21	machine, including a claw, crane, or similar machine; or
22	22	(B) a machine from which the opportunity to
23	23	receive a prize or a representation of value redeemable for a prize
24	24	varies depending on the user's ability to throw, roll, flip, toss,
25	25	hit, or drop a ball or other physical object into the machine or a
26	26	part of the machine, including basketball, skeeball, golf, bowling,
27	27	pusher, or similar machines.
28	28	(1-a) "Coin-operated machine" means any kind of
29	29	machine or device, other than a coin-operated amusement gaming
30	30	device, that is operated by or with a coin or other United States
31	31	currency, metal slug, token, electronic card, or check, including a
32	32	music or skill or pleasure coin-operated machine.
33	33	SECTION 2. Sections 2153.451 and 2153.453, Occupations
34	34	Code, are amended to read as follows:
35	35	Sec. 2153.451. IMPOSITION OF OCCUPATION TAX AUTHORIZED.
36	36	(a) A county or municipality may impose an occupation tax on a
37	37	coin-operated machine or coin-operated amusement gaming device in
38	38	this state.
39	39	(b) The rate of the tax on a coin-operated machine may not
40	40	exceed one-fourth of the rate of the tax imposed under Section
41	41	2153.401.
42	42	(c) The rate of the tax on a coin-operated amusement gaming
43	43	device may not exceed the rate of the tax imposed under Section
44	44	2153.401.
45	45	Sec. 2153.453. SEALING AUTHORIZED; RELEASE FEE. (a) A
46	46	county or municipality that imposes an occupation tax on a
47	47	coin-operated machine or coin-operated amusement gaming device
48	48	may[:
49	49	[(1)] seal the [a coin-operated] machine or device if
50	50	the tax imposed is not paid.
51	51	(b) A county or municipality that seals a coin-operated
52	52	machine or coin-operated amusement gaming device may [; and
53	53	[(2)] charge a fee [of not more than $5] for the release
54	54	of the [a] sealed [coin-operated] machine or device in an amount
55	55	that does not exceed:
56	56	(1) for a coin-operated machine that is operated
57	57	without a current permit issued by the county or municipality:
58	58	(A) $60 on the first inspection of a location in a
59	59	calendar year;
60	60	(B) $120 on the second inspection of a location
61	61	in the same calendar year as the first inspection; or
62	62	(C) $500 on any additional inspection of the same
63	63	location in the same calendar year as the first inspection; or
64	64	(2) for a coin-operated amusement gaming device that
65	65	is operated without a current permit issued by the county or
66	66	municipality:
67	67	(A) $120 on the first inspection of a location in
68	68	a calendar year;
69	69	(B) $240 on the second inspection of a location
70	70	in the same calendar year as the first inspection; or
71	71	(C) $2,500 on any additional inspection of a
72	72	location in the same calendar year as the first inspection.
73	73	SECTION 3. Subchapter J, Chapter 2153, Occupations Code, is
74	74	amended by adding Section 2153.454 to read as follows:
75	75	Sec. 2153.454. CONFISCATION AUTHORIZED. A peace officer
76	76	who determines that a coin-operated amusement gaming device is
77	77	exhibited or displayed on at least three occasions in a calendar
78	78	year when the occupation tax imposed by a municipality or county
79	79	under this subchapter has not been paid may confiscate the device
80	80	for the county or municipal taxing authority.
81	81	SECTION 4. Section 2153.403, Occupations Code, is repealed.
82	82	SECTION 5. The change in law made by this Act does not
83	83	affect tax liability accruing before the effective date of this
84	84	Act. That liability continues in effect as if this Act had not been
85	85	enacted, and the former law is continued in effect for the
86	86	collection of taxes due and for civil and criminal enforcement of
87	87	those taxes.
88	88	SECTION 6. This Act takes effect September 1, 2009.