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A BILL TO BE ENTITLED
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AN ACT
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relating to the repeal of certain state and local taxes, including |
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occupation taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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ARTICLE 1. REPEALED PROVISIONS |
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SECTION 1.01. OCCUPATIONS CODE. (a) The following |
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provisions of the Occupations Code are repealed: |
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(1) Title 13, Subtitle D, Chapter 2153, Subchapter I; |
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and |
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(2) Section 2153.451. |
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(b) The repeal of a provision by this section does not |
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affect tax liability accruing before the effective date of this |
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article. That liability continues in effect as if this article had |
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not been enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil enforcement of the liability |
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for those taxes. |
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SECTION 1.02. EFFECTIVE DATE OF ARTICLE. This article |
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takes effect September 30, 2021. |