Texas 2015 - 84th Regular

Texas Senate Bill SB759

Filed
 
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the repeal of certain state taxes.

Impact

Should SB759 be enacted, it could significantly alter existing laws regarding tax liabilities for bingo operations and the use of liquefied gas as motor fuel. The legislation outlines that organizations operating under a bingo license would no longer face the gross rentals tax, which may make it easier for such organizations to operate and remain profitable. Moreover, the liquefied gas motor fuels tax repeal could change the operational cost landscape for individuals and businesses utilizing such fuel in their vehicles. While these provisions may provide immediate financial relief for affected parties, they may also lead to concerns regarding the long-term state revenue implications due to the elimination of these tax streams.

Summary

SB759 proposes the repeal of specific state taxes related to the bingo gross rentals tax and liquefied gas motor fuels tax. The primary aim is to reduce the tax burden on organizations involved in bingo operations as well as to adjust tax liabilities for liquefied gas usage in motor vehicles. By eliminating these taxes, the bill seeks to enable more favorable economic conditions for these sectors, lessening their financial obligations and potentially encouraging growth or sustained operation within these activities. The overall bill reflects a broader strategy to streamline taxation and potentially enhance economic activity in the state.

Sentiment

The sentiment surrounding SB759 appears mixed. Proponents advocate for reducing the regulatory and taxation burdens on organizations involved in recreational activities, such as bingo, claiming it is an essential step towards fostering an environment supportive of local businesses and community activities. Conversely, opponents raise concerns about the potential loss of state revenue and the implications it may have on public funding and state services that rely on tax collections.

Contention

Notable points of contention include discussions surrounding the balance of tax relief and the necessity for state funding. Critics of the bill argue that repealing these taxes may create a fiscal gap that could affect state programs reliant on these revenues, leading to potential budgetary challenges. Additionally, there are worries that the tax relief may primarily benefit larger organizations rather than smaller, community-focused groups, raising issues about equity and fair competition in the recreational space.

Companion Bills

TX HB2212

Identical Relating to the repeal of certain state taxes; adding provisions subject to a criminal penalty.

Previously Filed As

TX HB2212

Relating to the repeal of certain state taxes; adding provisions subject to a criminal penalty.

Similar Bills

TX HB2148

Relating to the motor fuel tax on compressed natural gas and liquefied natural gas; providing penalties; imposing a tax.

TX SB1648

Relating to the motor fuel tax on compressed natural gas and liquefied natural gas; providing penalties.

TX HB2212

Relating to the repeal of certain state taxes; adding provisions subject to a criminal penalty.

TX HB1905

Relating to certain state and local taxes, including ad valorem taxes, and to the repeal of certain of those taxes.

TX SB1781

Relating to the repeal of the motor fuel taxes on compressed natural gas and liquefied natural gas and the exemption from sales and use taxes of natural gas used as a motor fuel.

TX HB1294

Relating to an exemption from motor fuel taxes for certain fuel used by a rural transit district to provide public transportation.

TX HB2763

Relating to an exemption from motor fuel taxes for certain fuel used by a rural transit district to provide public transportation.