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 REPEALED PROVISIONS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provisions of the Occupations Code are repealed: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