By: Harris, Ike S.B. No. 768
73R6358 ESH-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the regulation of bingo; providing penalties; imposing
1-3 taxes.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 2(10), Bingo Enabling Act (Article 179d,
1-6 Vernon's Texas Civil Statutes), is amended to read as follows:
1-7 (10) "Net proceeds" means:
1-8 (A) in relation to the gross receipts from one
1-9 or more occasions of bingo, the amount that remains after deducting
1-10 the reasonable sums necessarily and actually expended for
1-11 advertising, security, repairs to premises and equipment, bingo
1-12 supplies and equipment, prizes, stated rental, or mortgage and
1-13 insurance expenses, if any, bookkeeping or accounting services,
1-14 fees for personnel as permitted under Subsection (c) of Section 19
1-15 of this Act, janitorial services and utility supplies and services,
1-16 if any, license fees, and the fee on prizes imposed by Section 19b
1-17 of this Act <gross receipts tax>; and
1-18 (B) in relation to the gross rent or other
1-19 consideration received by an organization licensed to conduct bingo
1-20 for the use of its premises, fixtures, or equipment by another
1-21 licensee, the amount that remains after deducting the reasonable
1-22 sums necessarily and actually expended for janitorial services and
1-23 utility supplies directly attributable to the use of the premises,
1-24 fixtures, or equipment, if any.
2-1 SECTION 2. Section 2(20), Bingo Enabling Act (Article 179d,
2-2 Vernon's Texas Civil Statutes), is amended to read as follows:
2-3 (20) "Commission" means the Texas Gaming <Alcoholic
2-4 Beverage> Commission.
2-5 SECTION 3. Section 11(f), Bingo Enabling Act (Article 179d,
2-6 Vernon's Texas Civil Statutes), is amended to read as follows:
2-7 (f) A series of prizes offered or awarded on any one bingo
2-8 occasion for bingo games other than instant bingo may not aggregate
2-9 more than $2,500. <A series of prizes offered or awarded on any
2-10 one bingo occasion for games of instant bingo may not aggregate
2-11 more than $1,500.>
2-12 SECTION 4. Section 12(d), Bingo Enabling Act (Article 179d,
2-13 Vernon's Texas Civil Statutes), is amended to read as follows:
2-14 (d) An authorized organization may receive a temporary
2-15 license for the conduct of bingo games on filing with the
2-16 commission an application, on a form prescribed by the commission,
2-17 accompanied by a $25 license fee. A temporary license is valid for
2-18 four hours during any one day. An organization may receive no more
2-19 than six temporary licenses in a calendar year. An organization
2-20 operating under a temporary license is subject to the taxes and
2-21 fees <gross receipts tax authorized or> imposed by this Act and the
2-22 other provisions of this Act to the extent they can be made
2-23 applicable.
2-24 SECTION 5. Sections 13(c) and (p), Bingo Enabling Act
2-25 (Article 179d, Vernon's Texas Civil Statutes), are amended to read
2-26 as follows:
2-27 (c) The commission shall issue to an applicant a license for
3-1 the conduct of bingo, or a license renewal, on payment of a license
3-2 fee in accordance with Subdivision (1) of Subsection (d) of this
3-3 section, if the commission determines that:
3-4 (1) the member or members of the applicant designated
3-5 in the application to conduct bingo are active members of the
3-6 applicant;
3-7 (2) no person under whose name the game or games of
3-8 bingo will be conducted, and no person who will work at the
3-9 proposed bingo games, has been convicted of a felony, gambling
3-10 offense, criminal fraud, or a crime of moral turpitude for which
3-11 less than 10 years have elapsed since termination of any sentence,
3-12 parole, mandatory supervision, or probation served for the offense;
3-13 (3) the games are to be conducted in accordance with
3-14 this Act;
3-15 (4) the proceeds of the games are to be disposed of as
3-16 provided by this Act;
3-17 (5) <no prize will be offered or given in excess of
3-18 the limits set by Section 11(e) of this Act in any single game and
3-19 that the aggregate of all prizes offered and given in all of the
3-20 games conducted on a single occasion under the license will not
3-21 exceed the limits set by Section 11(f) of this Act;>
3-22 <(6)> the applicant has made and can demonstrate
3-23 significant progress toward the accomplishment of the purposes of
3-24 the organization during the 12-month period preceding the date of
3-25 application for a license or license renewal; and
3-26 (6) <(7)> all persons who will conduct, promote, or
3-27 administer the proposed bingo games are active, bona fide members
4-1 of the applicant organization and all other persons who will assist
4-2 in conducting, promoting, or administering the proposed bingo games
4-3 are persons authorized to do so by Section 19 of this Act.
4-4 (p) <A commercial lessor covered by Subsection (o) of this
4-5 section may renew the license to provide for not more than the same
4-6 number of licensed authorized organizations to conduct bingo on the
4-7 premises as was provided by the license on June 10, 1989, without
4-8 regard to whether those organizations are the same as the
4-9 organizations covered by the license on that date.> A commercial
4-10 lessor covered by Subsection (o) of this section may renew the
4-11 license for a different location if the location of the premises
4-12 covered by the license on the date this subsection took effect
4-13 becomes unavailable to the commercial lessor for reasons beyond the
4-14 commercial lessor's control.
4-15 SECTION 6. The Bingo Enabling Act (Article 179d, Vernon's
4-16 Texas Civil Statutes) is amended by adding Section 13f to read as
4-17 follows:
4-18 Sec. 13f. ACCESS TO INTERNAL REVENUE SERVICE INFORMATION.
4-19 (a) The commission may obtain information relating to a person's
4-20 qualification for licensing under this Act from the Internal
4-21 Revenue Service under a contract between the comptroller and the
4-22 Internal Revenue Service on:
4-23 (1) an operator or an applicant to act as an operator
4-24 of bingo occasions; or
4-25 (2) an applicant for a license to act or a person who
4-26 holds a license to act as a commercial lessor.
4-27 (b) All information received by the commission from the
5-1 Internal Revenue Service is confidential and may only be used as
5-2 provided by the contract between the comptroller and the Internal
5-3 Revenue Service under which the information was obtained.
5-4 (c) A person commits an offense if the person releases or
5-5 discloses any information obtained under this section except on
5-6 court order. An offense under this subsection is a Class A
5-7 misdemeanor.
5-8 (d) The comptroller shall adopt rules governing the custody
5-9 and use of information obtained under this section.
5-10 SECTION 7. Section 16(e), Bingo Enabling Act (Article 179d,
5-11 Vernon's Texas Civil Statutes), is amended to read as follows:
5-12 (e) After a hearing, the <The> commission may suspend or
5-13 revoke any license issued under this Act for failure to comply with
5-14 this Act or a rule adopted by the commission under this Act, or for
5-15 any reason that would allow or require the commission to refuse to
5-16 issue or renew a license of the same class. An administrative law
5-17 judge of the State Office of Administrative Hearings shall conduct
5-18 the hearing as provided by Chapter 591, Acts of the 72nd
5-19 Legislature, Regular Session, 1991 (Article 6252-13f, Vernon's
5-20 Texas Civil Statutes), and its subsequent amendments. The
5-21 commission may review the decision of an administrative law judge
5-22 as provided by the Administrative Procedure and Texas Register Act
5-23 (Article 6252-13a, Vernon's Texas Civil Statutes) and its
5-24 subsequent amendments. The commission may summarily suspend a
5-25 license issued under this Act for failure to comply with this Act
5-26 or a rule adopted by the commission under this Act if the
5-27 commission determines that the licensee's continued operation may
6-1 constitute an immediate threat to the health, safety, morals, or
6-2 welfare of the public. The Administrative Procedure and Texas
6-3 Register Act (Article 6252-13a, Vernon's Texas Civil Statutes) does
6-4 not apply to the commission in the enforcement and administration
6-5 of a summary suspension under this section.
6-6 SECTION 8. Sections 19b(b) and (c), Bingo Enabling Act
6-7 (Article 179d, Vernon's Texas Civil Statutes), are amended to read
6-8 as follows:
6-9 (b) The fee imposed by this section is five <three> percent
6-10 of the amount or value of the prize.
6-11 (c) A licensed authorized organization shall report and
6-12 remit the fee imposed by this section at the same time and in the
6-13 same manner as the gross rentals <receipts> tax under Section 20 of
6-14 this Act.
6-15 SECTION 9. The Bingo Enabling Act (Article 179d, Vernon's
6-16 Texas Civil Statutes) is amended by adding Section 19c to read as
6-17 follows:
6-18 Sec. 19c. LOCAL SHARE OF FEE ON PRIZES. (a) A county or
6-19 municipality that imposed a gross receipts tax on the conduct of
6-20 bingo games as of January 1, 1993, is entitled to a share of the
6-21 fee imposed by Section 19b of this Act.
6-22 (b) Except as provided by Subsection (d) of this section, a
6-23 county to which this section applies is entitled to 50 percent of
6-24 the fee collected under Section 19b of this Act on a prize awarded
6-25 at a bingo game conducted in the county.
6-26 (c) Except as provided by Subsection (d) of this section, a
6-27 municipality to which this section applies is entitled to 50
7-1 percent of the fee collected under Section 19b of this Act on a
7-2 prize awarded at a bingo game conducted in the municipality.
7-3 (d) If a county and municipality are both entitled to a
7-4 share of the fee imposed by Section 19b of this Act:
7-5 (1) the county is entitled to 25 percent of the fee
7-6 collected under Section 19b of this Act on a prize awarded at a
7-7 bingo game conducted in the county; and
7-8 (2) the municipality is entitled to 25 percent of the
7-9 fee collected under Section 19b of this Act on a prize awarded at a
7-10 bingo game conducted in the municipality.
7-11 SECTION 10. Section 20, Bingo Enabling Act (Article 179d,
7-12 Vernon's Texas Civil Statutes), is amended to read as follows:
7-13 Sec. 20. REPORTING AND DUE DATE OF TAXES AND FEES. The
7-14 taxes and fees authorized or imposed by this Act are due and
7-15 payable by the licensee or any person conducting bingo games
7-16 without a license to the state treasurer quarterly on or before the
7-17 15th day of the month succeeding each calendar quarter. The report
7-18 must be filed under oath on forms prescribed by the commission.
7-19 SECTION 11. Section 26, Bingo Enabling Act (Article 179d,
7-20 Vernon's Texas Civil Statutes), is amended to read as follows:
7-21 Sec. 26. TRANSMITTALS, REFUNDS, AND COLLECTIONS. (a) The
7-22 revenue collected from the fee on prizes imposed by Section 19b of
7-23 this Act and sent to the state shall be deposited to the credit of
7-24 a special account in the general revenue fund.
7-25 (b) The commission shall determine the total amount of
7-26 revenue deposited in the account from prizes awarded at bingo games
7-27 in each county and each municipality entitled to a share under
8-1 Section 19c of this Act.
8-2 (c) Quarterly, the commission shall send to each county and
8-3 municipality entitled under Section 19c of this Act to a share of
8-4 the fee on prizes the county's or municipality's share as
8-5 determined under Sections 19c(b)-(d) of this Act.
8-6 (d) The commission shall transfer any remaining amounts in
8-7 the account to a nondedicated account in the general revenue fund.
8-8 (e) Each jurisdiction's share of the fee on prizes <all
8-9 gross receipts taxes> collected under <Section 3 of> this Act <by
8-10 the commission> shall be transmitted to the treasurer or the
8-11 officer of the jurisdiction performing the functions of that office
8-12 by the commission payable to the jurisdiction <periodically as
8-13 promptly as feasible. Transmittals required under this Act shall
8-14 be made at least twice in each state fiscal year>. The funds so
8-15 transmitted may be used by the jurisdiction for any purpose for
8-16 which the general funds of the jurisdiction may be used.
8-17 <(b) Before transmitting funds under Subsection (a) of this
8-18 section, the commission shall deduct two percent of the sum
8-19 collected from each jurisdiction during such period and shall
8-20 deposit the funds in the state treasury to the credit of a special
8-21 fund to be known as the bingo enforcement fund. The fund may be
8-22 used only for the administration and enforcement of this Act.>
8-23 (f) <(c)> The commission is authorized to retain in the
8-24 suspense account of any jurisdiction a portion of the
8-25 jurisdiction's share of the fee on prizes <tax> collected under
8-26 this Act. The balance so retained in the suspense account may not
8-27 exceed five percent of the amount remitted to the jurisdiction.
9-1 The commission is authorized to make refunds from the suspense
9-2 account of any jurisdiction for overpayments made to such accounts
9-3 and to redeem dishonored checks and drafts deposited to the credit
9-4 of the suspense account of the jurisdiction.
9-5 (g) <(d)> When any jurisdiction entitled to a share of the
9-6 fee on prizes prohibits the conduct of bingo as provided by
9-7 Sections 4-9 of this Act <imposes the gross receipts tax and
9-8 thereafter abolishes the tax>, the commission may retain in the
9-9 suspense account of the jurisdiction for one year five percent of
9-10 the final remittance to each such jurisdiction at the time of
9-11 termination of collection of the tax in the jurisdiction to cover
9-12 possible refunds for overpayment of the tax and to redeem
9-13 dishonored checks and drafts deposited to the credit of the
9-14 account. After one year has elapsed after the effective date of
9-15 the prohibition of bingo <abolition of the tax> in the
9-16 jurisdiction, the commission shall remit the balance in the account
9-17 to the jurisdiction and close the account.
9-18 (h) <(e)> Interest earned on all fees on prizes <taxes>
9-19 collected by the commission under this Act before distribution to
9-20 the local jurisdiction, including interest earned from the suspense
9-21 accounts retained under this section, shall be credited to the
9-22 General Revenue Fund.
9-23 SECTION 12. Sections 31, 32, and 33, Bingo Enabling Act
9-24 (Article 179d, Vernon's Texas Civil Statutes), are amended to read
9-25 as follows:
9-26 Sec. 31. Determination if no Return Made. If any licensee
9-27 fails to make a required return, or if any person conducts bingo
10-1 without a license, the commission shall make an estimate of the
10-2 prizes awarded at each occasion of bingo <gross receipts of the
10-3 licensee or person conducting bingo without a license> or of the
10-4 gross rentals received by a licensee for the rental of premises on
10-5 which bingo is conducted. The estimate shall be made for the
10-6 period in respect to which the licensee or other person failed to
10-7 make a return and shall be based on any information covering any
10-8 period that is in the possession of the commission or may come into
10-9 the possession of the commission. On the basis of this estimate,
10-10 the commission shall compute and determine the amount required to
10-11 be paid to the state, adding to the sum a penalty of 10 percent of
10-12 the amount. One or more determinations may be made for one or more
10-13 periods.
10-14 Sec. 32. Jeopardy Determination. (a) If the commission
10-15 believes that the collection of any gross rental tax or fee on
10-16 prizes or any amount of tax or fee on prizes required to be
10-17 remitted to the state or the amount of any determination will be
10-18 jeopardized by delay, the commission shall make a determination of
10-19 the tax or fee on prizes or amount of tax or fee on prizes required
10-20 to be collected, noting that fact upon the determination. The
10-21 amount determined is due and payable immediately.
10-22 (b) If the amount specified in the determination is not paid
10-23 within 20 days after service of notice thereof on the licensee
10-24 against whom the determination is made, the amount becomes final at
10-25 the expiration of the 20 days unless a petition for redetermination
10-26 is filed within the 20 days. A delinquency penalty of 10 percent
10-27 of the tax or fee on prizes or amount of the tax or fee on prizes
11-1 and interest at the rate of 10 percent a year shall attach to the
11-2 amount of the tax or fee on prizes or the amount of the tax or fee
11-3 on prizes required to be collected.
11-4 Sec. 33. Application of Tax Laws. Subtitle B, Title 2, Tax
11-5 Code, applies to the administration, collection, and enforcement of
11-6 the gross rentals tax <taxes authorized or> imposed under Section
11-7 2B of this Act and the fee on prizes imposed under Section 19b of
11-8 this Act except as modified by this Act. In applying the
11-9 provisions <For purposes of the application> of that subtitle to
11-10 the gross rentals tax <taxes authorized or> imposed under Section
11-11 2B of this Act and the fee on prizes imposed under Section 19b of
11-12 this Act only, the fee on prizes is treated as if it were a tax and
11-13 the powers and duties assigned to the comptroller under that
11-14 subtitle are assigned to the commission.
11-15 SECTION 13. Sections 37(a), (b), and (c), Bingo Enabling Act
11-16 (Article 179d, Vernon's Texas Civil Statutes), are amended to read
11-17 as follows:
11-18 (a) At any time within three years after a person is
11-19 delinquent in the payment of any amount of required gross rentals
11-20 tax or fee on prizes due, the commission may collect the amount as
11-21 provided by this section.
11-22 (b) The commission shall seize any property, real or
11-23 personal, of the person and sell the property, or a sufficient part
11-24 of it, at public auction to pay the amount due with any interest or
11-25 penalties on account of the seizure and sale. Any seizure made to
11-26 collect the gross rentals <a> tax or the fee on prizes due shall be
11-27 only of property of the licensee not exempt from execution under
12-1 the laws of this state.
12-2 (c) Notice of the sale and the time and place of the sale
12-3 shall be given to the delinquent person in writing at least 20 days
12-4 before the date set for the sale as provided by this subsection.
12-5 The notice shall be enclosed in an envelope addressed to the
12-6 person<, in case of a sale for limited sales tax due,> at his last
12-7 known address or place of business<, and in case of a sale for use
12-8 taxes due, at his last known residence or place of business in this
12-9 state>. It shall be deposited in the United States mail, postage
12-10 prepaid. The notice shall also be published for at least 10 days
12-11 before the date set for the sale in a newspaper of general
12-12 circulation published in the county in which the property seized is
12-13 to be sold. If there is no newspaper of general circulation in the
12-14 county, notice shall be posted in three public places in the county
12-15 at least 20 days before the date set for the sale. The notice
12-16 shall contain a description of the property to be sold, a statement
12-17 of the amount due, including interest, penalties, and costs, the
12-18 name of the delinquent, and the further statement that unless the
12-19 amount due, interest, penalties, and costs are paid on or before
12-20 the time fixed in the notice for the sale, the property, or so much
12-21 of it as may be necessary, will be sold in accordance with the law
12-22 and the notice.
12-23 SECTION 14. Section 38, Bingo Enabling Act (Article 179d,
12-24 Vernon's Texas Civil Statutes), is amended to read as follows:
12-25 Sec. 38. Bonds or Securities. (a) Each licensee under this
12-26 Act shall furnish to the commission a cash bond, a bond from a
12-27 surety company chartered or authorized to do business in this
13-1 state, certificates of deposit, certificates of savings or U.S.
13-2 treasury bonds or, subject to the discretion and approval of the
13-3 commission, an assignment of negotiable stocks or bonds, or such
13-4 other security as the commission may deem sufficient to secure the
13-5 payment of required tax on gross rentals or fee on prizes <taxes>
13-6 under this Act. The commission shall fix the amount of the bond or
13-7 security in each case, taking into consideration the amount of
13-8 money that has or is expected to become due from the licensee under
13-9 this Act. The amount of the bond or security required by the
13-10 commission may not exceed three times the amount of the licensee's
13-11 average quarterly reports.
13-12 (b) On failure to pay the gross rentals tax or the fee on
13-13 prizes <taxes> imposed under this Act, the commission may notify
13-14 both the licensee and any surety of the delinquency by jeopardy or
13-15 deficiency determination. If payment is not made when due, the
13-16 commission may forfeit the bond or security or any part thereof.
13-17 (c) If the licensee ceases to conduct bingo games and
13-18 relinquishes his license, the commission shall authorize the
13-19 release of all bonds and security on a determination that no
13-20 amounts of gross rentals tax or fee on prizes remain due and
13-21 payable under this Act.
13-22 SECTION 15. Section 112.058, Tax Code, is amended by adding
13-23 Subsection (f) to read as follows:
13-24 (f) All protest payments of taxes imposed by and collected
13-25 for the state under the Bingo Enabling Act (Article 179d, Vernon's
13-26 Texas Civil Statutes) that become due on or after September 1,
13-27 1993, are governed by Subchapter J, Chapter 403, Government Code.
14-1 SECTION 16. Sections 2A, 3, 4(b), 11(p) and (q), 16(a),
14-2 19a(k), 21, and 22, Bingo Enabling Act (Article 179d, Vernon's
14-3 Texas Civil Statutes), are repealed.
14-4 SECTION 17. (a) Sections 1 and 3-16 of this Act take effect
14-5 September 1, 1993.
14-6 (b) Sections 2 and 18 of this Act take effect September 1,
14-7 1993, but only if ____ B. No.____ is enacted and becomes law. If
14-8 ____ B. No.____ is not enacted or does not become law, Sections 2
14-9 and 18 of this Act have no effect.
14-10 (c) If Sections 2 and 18 of this Act take effect, the name
14-11 of the Texas Lottery Commission is changed to the Texas Gaming
14-12 Commission. This subsection prevails over any other enactment of
14-13 the 73rd Legislature, Regular Session, 1993, to the extent of any
14-14 conflict.
14-15 SECTION 18. (a) As soon as practicable, but not later than
14-16 January 1, 1994:
14-17 (1) all powers, duties, rights, and obligations of the
14-18 Texas Alcoholic Beverage Commission relating to the administration
14-19 and regulation of bingo are transferred to the Texas Gaming
14-20 Commission;
14-21 (2) except as provided by Subsection (b) of this
14-22 section, all assets, liabilities, personnel, equipment, data,
14-23 documents, facilities, and other items of the Texas Alcoholic
14-24 Beverage Commission relating to the administration and regulation
14-25 of bingo are transferred to the Texas Gaming Commission; and
14-26 (3) any appropriation to the Texas Alcoholic Beverage
14-27 Commission relating to the administration and regulation of bingo
15-1 is transferred to the Texas Gaming Commission.
15-2 (b) The Texas Alcoholic Beverage Commission may decide
15-3 whether to transfer to the Texas Gaming Commission:
15-4 (1) personnel who perform both duties that relate to
15-5 bingo regulation and duties that do not relate to bingo regulation;
15-6 and
15-7 (2) assets used both in bingo regulation and
15-8 activities other than bingo regulation.
15-9 (c) The officers and employees of the Texas Alcoholic
15-10 Beverage Commission shall cooperate fully with the reorganization.
15-11 (d) A transfer of functions under Subsection (a) of this
15-12 section shall occur on the date specified in an interagency
15-13 contract between the Texas Gaming Commission and the Texas
15-14 Alcoholic Beverage Commission.
15-15 (e) Notwithstanding the changes made by this Act to the
15-16 Bingo Enabling Act (Article 179d, Vernon's Texas Civil Statutes),
15-17 the Texas Alcoholic Beverage Commission retains all powers and
15-18 duties relating to the regulation of bingo until the effective date
15-19 of the transfer under Subsection (a) of this section, and a
15-20 reference in the Bingo Enabling Act (Article 179d, Vernon's Texas
15-21 Civil Statutes) to the Texas Gaming Commission is considered to be
15-22 a reference to the Texas Alcoholic Beverage Commission until that
15-23 date.
15-24 SECTION 19. (a) A change in law made by this Act does not
15-25 affect:
15-26 (1) the validity of any action taken by the Texas
15-27 Alcoholic Beverage Commission under the Bingo Enabling Act (Article
16-1 179d, Vernon's Texas Civil Statutes) before the effective date of
16-2 the change in law; or
16-3 (2) a civil, criminal, or administrative proceeding
16-4 completed before the effective date of this Act.
16-5 (b) A change in law made by this Act does not affect the
16-6 validity of a civil, criminal, or administrative proceeding,
16-7 including licensing or rulemaking, in progress on the effective
16-8 date of the change in law. A civil, criminal, or administrative
16-9 proceeding under the Bingo Enabling Act (Article 179d, Vernon's
16-10 Texas Civil Statutes) that is in progress on the effective date of
16-11 a transfer of functions under Section 18 of this Act continues as
16-12 if it had been initiated by the Texas Gaming Commission under the
16-13 law in effect on the effective date of the transfer.
16-14 (c) All forms, rules, and procedures adopted by the Texas
16-15 Alcoholic Beverage Commission for the administration and
16-16 enforcement of the Bingo Enabling Act (Article 179d, Vernon's Texas
16-17 Civil Statutes) and in effect on the effective date of a transfer
16-18 of functions under Section 18 of this Act remain in effect on or
16-19 after that date as if adopted by the Texas Gaming Commission until
16-20 amended, repealed, withdrawn, or otherwise superseded by the Texas
16-21 Gaming Commission. A license issued under the Bingo Enabling Act
16-22 (Article 179d, Vernon's Texas Civil Statutes) and in effect on the
16-23 effective date of a transfer of functions under Section 18 of this
16-24 Act remains in effect according to its terms as if issued by the
16-25 Texas Gaming Commission until the license expires or is revoked or
16-26 surrendered.
16-27 (d) The change in law made by this Act does not affect taxes
17-1 imposed under the Bingo Enabling Act (Article 179d, Vernon's Texas
17-2 Civil Statutes) before the effective date of this Act, and the law
17-3 in effect before the effective date of this Act is continued in
17-4 effect for purposes of the liability for and collection and
17-5 allocation of those taxes.
17-6 (e) A change in law made by this Act applies only to an
17-7 offense committed on or after September 1, 1993. For the purposes
17-8 of this subsection, an offense is committed before September 1,
17-9 1993, if any element of the offense occurs before that date.
17-10 (f) An offense committed before September 1, 1993, is
17-11 covered by the law in effect when the offense was committed, and
17-12 the former law is continued in effect for that purpose.
17-13 SECTION 20. The importance of this legislation and the
17-14 crowded condition of the calendars in both houses create an
17-15 emergency and an imperative public necessity that the
17-16 constitutional rule requiring bills to be read on three several
17-17 days in each house be suspended, and this rule is hereby suspended.