| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | By: Goldman H.B. No. 4401 | |
| 2 | 2 | ||
| 3 | 3 | ||
| 4 | 4 | A BILL TO BE ENTITLED | |
| 5 | 5 | AN ACT | |
| 6 | 6 | relating to the repeal of certain state and local taxes, including | |
| 7 | 7 | occupation taxes. | |
| 8 | 8 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 9 | 9 | ARTICLE 1. REPEALED PROVISIONS | |
| 10 | 10 | SECTION 1.01. OCCUPATIONS CODE. (a) The following | |
| 11 | 11 | provisions of the Occupations Code are repealed: | |
| 12 | 12 | (1) Title 13, Subtitle D, Chapter 2153, Subchapter I; | |
| 13 | 13 | and | |
| 14 | 14 | (2) Section 2153.451. | |
| 15 | 15 | (b) The repeal of a provision by this section does not | |
| 16 | 16 | affect tax liability accruing before the effective date of this | |
| 17 | 17 | article. That liability continues in effect as if this article had | |
| 18 | 18 | not been enacted, and the former law is continued in effect for the | |
| 19 | 19 | collection of taxes due and for civil enforcement of the liability | |
| 20 | 20 | for those taxes. | |
| 21 | 21 | SECTION 1.02. EFFECTIVE DATE OF ARTICLE. This article | |
| 22 | 22 | takes effect September 30, 2021. |