Bill Text: TX SB1498 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to a sales tax exemption for certain items sold to or used by certain venues that present live music.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2013-04-04 - Referred to s/c on Fiscal Matters by Chair [SB1498 Detail]
Download: Texas-2013-SB1498-Introduced.html
83R11853 SCL-D | ||
By: Deuell | S.B. No. 1498 |
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relating to a sales tax exemption for certain items sold to or used | ||
by certain venues that present live music. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended | ||
by adding Section 151.360 to read as follows: | ||
Sec. 151.360. LIVE MUSIC PRESENTERS. (a) In this section: | ||
(1) "Bar" means a retail business establishment the | ||
primary purpose of which is the sale of alcoholic beverages for | ||
on-premises consumption. | ||
(2) "Live music presenter" means a bar, nightclub, or | ||
restaurant that features a live music performance at least four | ||
nights each week. | ||
(3) "Nightclub" means a retail business establishment | ||
the primary purpose of which is to provide a forum for dancing where | ||
alcoholic beverages are sold for on-premises consumption. The term | ||
includes a dance hall where alcoholic beverages are sold for | ||
on-premises consumption. | ||
(4) "Restaurant" means a place where food is sold for | ||
on-premises consumption. | ||
(b) The following items are exempted from the taxes imposed | ||
by this chapter if sold to or used or otherwise consumed by a live | ||
music presenter: | ||
(1) an item related to the performance of live music | ||
that is eligible for the exemption authorized by Section | ||
151.3185(a)(2)(A) for producers of audio recordings; | ||
(2) sound and lighting system equipment; and | ||
(3) labor related to music-related equipment or | ||
materials, including construction related to sound mitigation. | ||
SECTION 2. Section 151.360, Tax Code, as added by this Act, | ||
does not affect tax liability accruing before the effective date of | ||
this Act. That liability continues in effect as if this Act had not | ||
been enacted, and the former law is continued in effect for the | ||
collection of taxes due and for civil and criminal enforcement of | ||
the liability for those taxes. | ||
SECTION 3. This Act takes effect September 1, 2013. |