82R13039 MCK-D
By: Aliseda H.B. No. 3685
A BILL TO BE ENTITLED
AN ACT
relating to the collection and distribution of sales taxes and the
hours of operation for certain retailers.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter M, Chapter 151, Tax Code, is amended
by adding Section 151.802 to read as follows:
Sec. 151.802. HOURS OF OPERATION; DIVERSION OF TAXES. (a)
Notwithstanding any other law, a retailer engaged in the business
of making sales of taxable items in this state who is required to
obtain a license or permit under a law other than this chapter to
sell those items may sell the items the retailer is authorized to
sell under that license or permit on Sundays between the hours of
noon and 6 p.m.
(b) Notwithstanding Section 151.801, an amount equal to two
percent of the proceeds from the collection of the taxes imposed by
this chapter on the sale of taxable items described by Subsection
(a) that are attributable to the sales that occur during the period
authorized by Subsection (a) shall be credited to the property tax
relief fund under Section 403.109, Government Code.
SECTION 2. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2011.