81R10017 PMO-D
By: Gallegos S.B. No. 2184
A BILL TO BE ENTITLED
AN ACT
relating to the imposition of county or municipal occupation taxes
on certain coin-operated amusement gaming devices.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 2153.002, Occupations Code, is amended
by amending Subdivision (1) and adding Subdivision (1-a) to read as
follows:
(1) "Coin-operated amusement gaming device" means a
device described by Section 47.01(4), Penal Code, including a
device excluded under Section 47.01(4)(B), Penal Code, that is
operated through the use of a coin or other United States currency,
metal slug, token, electronic card, or check. The term does not
include:
(A) a machine that awards the user noncash
merchandise prizes, toys, or novelties solely and directly from the
machine, including a claw, crane, or similar machine; or
(B) a machine from which the opportunity to
receive a prize or a representation of value redeemable for a prize
varies depending on the user's ability to throw, roll, flip, toss,
hit, or drop a ball or other physical object into the machine or a
part of the machine, including basketball, skeeball, golf, bowling,
pusher, or similar machines.
(1-a) "Coin-operated machine" means any kind of
machine or device, other than a coin-operated amusement gaming
device, that is operated by or with a coin or other United States
currency, metal slug, token, electronic card, or check, including a
music or skill or pleasure coin-operated machine.
SECTION 2. Sections 2153.451 and 2153.453, Occupations
Code, are amended to read as follows:
Sec. 2153.451. IMPOSITION OF OCCUPATION TAX AUTHORIZED.
(a) A county or municipality may impose an occupation tax on a
coin-operated machine or coin-operated amusement gaming device in
this state.
(b) The rate of the tax on a coin-operated machine may not
exceed one-fourth of the rate of the tax imposed under Section
2153.401.
(c) The rate of the tax on a coin-operated amusement gaming
device may not exceed the rate of the tax imposed under Section
2153.401.
Sec. 2153.453. SEALING AUTHORIZED; RELEASE FEE. (a) A
county or municipality that imposes an occupation tax on a
coin-operated machine or coin-operated amusement gaming device
may[:
[(1)] seal the [a coin-operated] machine or device if
the tax imposed is not paid.
(b) A county or municipality that seals a coin-operated
machine or coin-operated amusement gaming device may [; and
[(2)] charge a fee [of not more than $5] for the release
of the [a] sealed [coin-operated] machine or device in an amount
that does not exceed:
(1) for a coin-operated machine that is operated
without a current permit issued by the county or municipality:
(A) $60 on the first inspection of a location in a
calendar year;
(B) $120 on the second inspection of a location
in the same calendar year as the first inspection; or
(C) $500 on any additional inspection of the same
location in the same calendar year as the first inspection; or
(2) for a coin-operated amusement gaming device that
is operated without a current permit issued by the county or
municipality:
(A) $120 on the first inspection of a location in
a calendar year;
(B) $240 on the second inspection of a location
in the same calendar year as the first inspection; or
(C) $2,500 on any additional inspection of a
location in the same calendar year as the first inspection.
SECTION 3. Subchapter J, Chapter 2153, Occupations Code, is
amended by adding Section 2153.454 to read as follows:
Sec. 2153.454. CONFISCATION AUTHORIZED. A peace officer
who determines that a coin-operated amusement gaming device is
exhibited or displayed on at least three occasions in a calendar
year when the occupation tax imposed by a municipality or county
under this subchapter has not been paid may confiscate the device
for the county or municipal taxing authority.
SECTION 4. Section 2153.403, Occupations Code, is repealed.
SECTION 5. The change in law made by this Act does not
affect tax liability accruing before the effective date of this
Act. That liability continues in effect as if this Act had not been
enacted, and the former law is continued in effect for the
collection of taxes due and for civil and criminal enforcement of
those taxes.
SECTION 6. This Act takes effect September 1, 2009.