By:  Willis                                            H.B. No. 175
       73R1687 LJD-D
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to the rate of taxes and fees imposed on bingo games.
    1-3        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-4        SECTION 1.  Section 2A(b), Bingo Enabling Act (Article 179d,
    1-5  Vernon's Texas Civil Statutes), is amended to read as follows:
    1-6        (b)  The rate of the tax imposed by this section is one
    1-7  <five> percent of the taxable gross receipts.
    1-8        SECTION 2.  Section 2B(b), Bingo Enabling Act (Article 179d,
    1-9  Vernon's Texas Civil Statutes), is amended to read as follows:
   1-10        (b)  The rate of tax imposed by this section is one <three>
   1-11  percent of the gross rentals received by a licensed authorized
   1-12  commercial lessor or licensee for the rental of premises on which
   1-13  bingo is conducted.
   1-14        SECTION 3.  Section 19b(b), Bingo Enabling Act (Article 179d,
   1-15  Vernon's Texas Civil   Statutes), is amended to read as follows:
   1-16        (b)  The fee imposed by this section is one <three> percent
   1-17  of the amount or value of the prize.
   1-18        SECTION 4.  The change in law made by this Act does not
   1-19  affect liability for any tax or fee accruing before the effective
   1-20  date of this Act.  That liability continues in effect as if this
   1-21  Act had not been enacted, and the former law is continued in effect
   1-22  for the collection of taxes and fees due and for civil and criminal
   1-23  enforcement of the liability for those taxes and fees.  The Texas
   1-24  Alcoholic Beverage Commission may adopt transition rules governing
    2-1  the tax reporting period during which this Act takes effect.
    2-2        SECTION 5.  The importance of this legislation and the
    2-3  crowded condition of the calendars in both houses create an
    2-4  emergency and an imperative public necessity that the
    2-5  constitutional rule requiring bills to be read on three several
    2-6  days in each house be suspended, and this rule is hereby suspended,
    2-7  and that this Act take effect and be in force from and after its
    2-8  passage, and it is so enacted.