Bill Text: TX HB3359 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to imposing a tax on the gross receipts from certain admissions fees charged by sexually oriented businesses.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2013-03-19 - Referred to Ways & Means [HB3359 Detail]
Download: Texas-2013-HB3359-Introduced.html
83R3035 BEF-F | ||
By: Dutton | H.B. No. 3359 |
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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 [ |
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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. |