| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | By: Gutierrez H.B. No. 3796 | |
| 2 | 2 | ||
| 3 | 3 | ||
| 4 | 4 | A BILL TO BE ENTITLED | |
| 5 | 5 | AN ACT | |
| 6 | 6 | relating to reducing the limitation on the maximum amount of gross | |
| 7 | 7 | receipts taxes collected for combative sports events. | |
| 8 | 8 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 9 | 9 | SECTION 1. Section 2052.151, Occupations Code, is amended | |
| 10 | 10 | by amending Subsection (b) to read as follows: | |
| 11 | 11 | (b) The tax is three percent of the gross receipts obtained | |
| 12 | 12 | from the sale of tickets to the event, plus three percent of gross | |
| 13 | 13 | receipts received from sales of broadcast rights or $20,000 | |
| 14 | 14 | [$30,000], whichever is less. | |
| 15 | 15 | SECTION 2. This Act takes effect September 1, 2019. |