Texas 2009 - 81st Regular

Texas Senate Bill SB2187 Compare Versions

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

Old	New	Differences
1	1	By: Gallegos S.B. No. 2187
2	2
3	3
4	4	A BILL TO BE ENTITLED
5	5	AN ACT
6	6	relating to the imposition of a tax on the gross receipts from
7	7	admissions fees charged by sexually oriented businesses.
8	8	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	9	SECTION 1. Subtitle G, Title 2, Tax Code, is amended by
10	10	adding Chapter 184 to read as follows:
11	11	CHAPTER 184. SEXUALLY ORIENTED BUSINESSES ADMISSIONS TAX
12	12	Sec. 184.001. DEFINITIONS. In this chapter:
13	13	(1) "Admissions fee" means a fee imposed on a customer
14	14	for admission into any portion of the premises of a sexually
15	15	oriented business.
16	16	(2) "Sexually oriented business" has the meaning
17	17	assigned by Section 243.002, Local Government Code.
18	18	Sec. 184.002. IMPOSITION AND RATE OF TAX. (a) A tax is
19	19	imposed on each sexually oriented business that charges an
20	20	admissions fee.
21	21	(b) The rate of the tax imposed by this chapter is 10 percent
22	22	of the gross receipts received by the sexually oriented business
23	23	from admissions fees.
24	24	Sec. 184.003. CREDIT. (a) A sexually oriented business
25	25	that paid a fee under Subchapter B, Chapter 47, Business & Commerce
26	26	Code, as added by Section 3, Chapter 1206 (H.B. 1751), Acts of the
27	27	80th Legislature, Regular Session, 2007, before the repeal of that
28	28	subchapter by the Act that added this chapter is entitled to a
29	29	credit against the tax imposed by this chapter in an amount equal to
30	30	the amount of the fee paid.
31	31	(b) The total credit claimed on a tax report may not exceed
32	32	the amount of tax due for the report.
33	33	(c) If a person is eligible for a credit that exceeds the
34	34	limitation under Subsection (b), the person may carry the credit
35	35	forward for subsequent reporting periods.
36	36	Sec. 184.004. TAX DUE DATES. The tax imposed by this
37	37	chapter is due and payable to the comptroller on or before the last
38	38	day of the first month following the end of each calendar quarter.
39	39	Sec. 184.005. REPORT. (a) A person required to pay a tax
40	40	under this chapter shall file a tax report with the comptroller on a
41	41	form prescribed by the comptroller. The tax report is due on the
42	42	date the tax is due under Section 184.004.
43	43	(b) A tax report must include a statement of the gross
44	44	receipts received from admissions fees during the preceding
45	45	quarterly period and any other information required by the
46	46	comptroller.
47	47	Sec. 184.006. RECORDS. A person on whom the tax is imposed
48	48	by this chapter shall keep a record of:
49	49	(1) the gross receipts received each day from
50	50	admissions fees; and
51	51	(2) any other information required by the comptroller.
52	52	Sec. 184.007. PENALTY FOR FAILURE TO FILE REPORT OR PAY TAX.
53	53	(a) A person who fails to file a report as required by this chapter
54	54	or who fails to pay a tax imposed by this chapter when due forfeits
55	55	five percent of the amount of the tax due as a penalty, and if the
56	56	person fails to file the report or pay the tax within 30 days after
57	57	the day on which the tax or report is due, the person forfeits an
58	58	additional five percent.
59	59	(b) The minimum penalty imposed by this section is $1.
60	60	Sec. 184.008. NATURE OF TAX. A tax imposed by this chapter
61	61	is an occupation tax.
62	62	Sec. 184.009. ALLOCATION OF TAX REVENUE. (a) The net
63	63	revenue from the tax collected under this chapter is allocated as
64	64	follows:
65	65	(1) one-fourth to the foundation school fund; and
66	66	(2) three-fourths to the general revenue fund.
67	67	(b) The comptroller shall transfer to the sexual assault
68	68	program fund established under Section 420.008, Government Code,
69	69	the first $25 million of net revenue collected under this chapter
70	70	that is allocated to the general revenue fund under Subsection
71	71	(a)(2) in any fiscal biennium.
72	72	SECTION 2. Section 420.008(b), Government Code, is amended
73	73	to read as follows:
74	74	(b) The fund consists of fees or revenue collected under:
75	75	(1) Section 19(e), Article 42.12, Code of Criminal
76	76	Procedure;
77	77	(2) Section 508.189, Government Code; and
78	78	(3) Chapter 184, Tax Code, and deposited under Section
79	79	184.009(b) [Subchapter B, Chapter 47, Business & Commerce Code, and
80	80	deposited under Section 47.054]
81	81	SECTION 3. Subchapter B, Chapter 47, Business & Commerce
82	82	Code, as added by Section 3 Chapter 1206 (H.B. 1751), Acts of the
83	83	80th Legislature, Regular Session, 2007, is repealed.
84	84	SECTION 4. If this Act takes effect July 1, 2009, the first
85	85	report and tax payment required under Chapter 184, Tax Code, as
86	86	added by this Act, are due on or before September 30, 2009. If this
87	87	Act takes effect on October 1, 2009, the first report and tax
88	88	payment required under Chapter 184, Tax Code, as added by this Act,
89	89	are due on January 31, 2010.
90	90	SECTION 5. This Act takes effect on July 1, 2009, if it
91	91	receives a vote of two-thirds of all the members elected to each
92	92	house, as provided by Section 39, Article III, Texas Constitution.
93	93	If this Act does not receive the vote necessary to become effective
94	94	on July 1, 2009, this Act takes effect October 1, 2009.