83R3035 BEF-F
By: Dutton H.B. No. 3359
A BILL TO BE ENTITLED
AN ACT
relating to imposing a tax on the gross receipts from certain
admissions fees charged by sexually oriented businesses.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subtitle G, Title 2, Tax Code, is amended by
adding Chapter 184 to read as follows:
CHAPTER 184. SEXUALLY ORIENTED BUSINESSES ADMISSIONS TAX
Sec. 184.001. DEFINITIONS. In this chapter:
(1) "Admissions fee" means a fee imposed on a customer
for admission into any portion of the premises of a sexually
oriented business.
(2) "Sexually oriented business" has the meaning
assigned by Section 243.002, Local Government Code.
Sec. 184.002. IMPOSITION AND RATE OF TAX. (a) A tax is
imposed on the gross admissions fees received by each sexually
oriented business during a period described by Subsection (b).
(b) The tax is imposed only during periods when the sexually
oriented business allows alcoholic beverages to be consumed on the
premises of the sexually oriented business beginning at:
(1) midnight and ending at the earlier of 8 a.m. or the
time the sexually oriented business closes for the day; and
(2) 7 p.m. and ending at the earlier of midnight or the
time the sexually oriented business closes for the day.
(c) The rate of the tax imposed by this chapter is:
(1) for a sexually oriented business that holds a
permit under the Alcoholic Beverage Code, 20 percent of the gross
admissions fees received by the sexually oriented business during
periods described by Subsection (b); and
(2) for a sexually oriented business that does not
hold a permit under the Alcoholic Beverage Code, 15 percent of the
gross admissions fees received by the sexually oriented business
during periods described by Subsection (b).
(d) For purposes of Section 151.007, the amount of an
admissions fee subject to the tax imposed under this section is not
considered part of the sales price of the service for which the
sales tax is otherwise imposed or part of the receipts of a sexually
oriented business.
Sec. 184.003. CREDIT. (a) A sexually oriented business
that paid a fee under Subchapter B, Chapter 102, Business & Commerce
Code, before the repeal of that subchapter by the Act that added
this chapter is entitled to a credit against the tax imposed by this
chapter in an amount equal to the amount of the fee paid.
(b) The total credit claimed on a tax report may not exceed
the amount of tax due for the report.
(c) If a person is eligible for a credit that exceeds the
limitation under Subsection (b), the person may carry the credit
forward for subsequent reporting periods.
Sec. 184.004. TAX DUE DATES. The tax imposed by this
chapter is due and payable to the comptroller on or before the last
day of the first month following the end of each calendar quarter.
Sec. 184.005. REPORT. (a) A person required to pay a tax
under this chapter shall file a tax report with the comptroller on a
form prescribed by the comptroller. The tax report is due on the
date the tax is due under Section 184.004.
(b) A tax report from a sexually oriented business must
include:
(1) a statement of the gross receipts received from
admissions fees during periods described by Section 184.002(b)
during the reporting period; and
(2) any other information required by the comptroller.
Sec. 184.006. RECORDS. A person on whom the tax is imposed
by this chapter shall keep a record of:
(1) the gross receipts received each day from
admissions fees during periods described by Section 184.002(b); and
(2) any other information required by the comptroller.
Sec. 184.007. PENALTY FOR FAILURE TO FILE REPORT OR PAY TAX.
(a) A person who fails to file a report as required by this chapter
or who fails to pay a tax imposed by this chapter when due forfeits
five percent of the amount of the tax due as a penalty, and if the
person fails to file the report or pay the tax within 30 days after
the day on which the tax or report is due, the person forfeits an
additional five percent.
(b) The minimum penalty imposed by this section is $1.
Sec. 184.008. NATURE OF TAX. A tax imposed by this chapter
is an admissions tax.
Sec. 184.009. ALLOCATION OF TAX REVENUE. The net revenue
from the tax collected under this chapter is allocated to the sexual
assault program fund established under Section 420.008, Government
Code.
SECTION 2. Section 420.008(b), Government Code, is amended
to read as follows:
(b) The fund consists of fees or revenue collected under:
(1) Section 19(e), Article 42.12, Code of Criminal
Procedure;
(2) Section 508.189, Government Code; and
(3) Chapter 184, Tax Code [Subchapter B, Chapter 102,
Business & Commerce Code, and deposited under Section 102.054].
SECTION 3. Subchapter B, Chapter 102, Business & Commerce
Code, is repealed.
SECTION 4. (a) If this Act takes effect July 1, 2013, the
first report and tax payment required under Chapter 184, Tax Code,
as added by this Act, are due on October 31, 2013.
(b) If this Act takes effect October 1, 2013, the first
report and tax payment required under Chapter 184, Tax Code, as
added by this Act, are due on January 31, 2014.
SECTION 5. This Act takes effect July 1, 2013, 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 to become effective
on July 1, 2013, this Act takes effect October 1, 2013.