82R9982 GCB-D
By: Lucio S.B. No. 1467
A BILL TO BE ENTITLED
AN ACT
relating to the assessment, collection, and distribution of a
county or municipal occupation tax on certain coin-operated
machines.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 2153.451, Occupations Code, is amended
by amending Subsection (b) and adding Subsection (c) to read as
follows:
(b) As provided by Section 1(f), Article VIII, Texas
Constitution, the [The] rate of the tax may not exceed one-half
[one-fourth] of the rate of the tax imposed under Section 2153.401.
(c) The county or municipal treasurer shall distribute to
the county or municipal tax assessor-collector, as applicable, half
of the revenue collected under this section to offset the cost of
assessing and collecting the tax.
SECTION 2. The change in law made by this Act to Section
2153.451, Occupations Code, applies to a tax assessed or collected
under that section on or after the effective date of this Act.
SECTION 3. This Act takes effect September 1, 2011.