By:  Kamel                                             H.B. No. 127
       73R399 LJD-D
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to the repeal of the tax imposed on the rental of premises
    1-3  for the conduct of bingo games.
    1-4        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-5        SECTION 1.  Section 2B, Bingo Enabling Act (Article 179d,
    1-6  Vernon's Texas Civil Statutes), is repealed.
    1-7        SECTION 2.  Section 31, Bingo Enabling Act (Article 179d,
    1-8  Vernon's Texas Civil Statutes), is amended to read as follows:
    1-9        Sec. 31.  Determination if no Return Made.  If any licensee
   1-10  fails to make a required return, or if any person conducts bingo
   1-11  without a license, the commission shall make an estimate of the
   1-12  gross receipts of the licensee or person conducting bingo without a
   1-13  license <or of the gross rentals received by a licensee for the
   1-14  rental of premises on which bingo is conducted>.  The estimate
   1-15  shall be made for the period in respect to which the licensee or
   1-16  other person failed to make a return and shall be based on any
   1-17  information covering any period that is in the possession of the
   1-18  commission or may come into the possession of the commission.  On
   1-19  the basis of this estimate, the commission shall compute and
   1-20  determine the amount required to be paid to the state, adding to
   1-21  the sum a penalty of 10 percent of the amount.  One or more
   1-22  determinations may be made for one or more periods.
   1-23        SECTION 3.  The change in law made by this Act does not
   1-24  affect tax liability accruing before the effective date of this
    2-1  Act.  That liability continues in effect as if this Act had not
    2-2  been enacted, and the former law is continued in effect for the
    2-3  collection of taxes due and for civil and criminal enforcement of
    2-4  the liability for those taxes.
    2-5        SECTION 4.  This Act takes effect September 1, 1993.
    2-6        SECTION 5.  The importance of this legislation and the
    2-7  crowded condition of the calendars in both houses create an
    2-8  emergency   and   an   imperative   public   necessity   that   the
    2-9  constitutional rule requiring bills to be read on three several
   2-10  days in each house be suspended, and this rule is hereby suspended.