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By:  Geren                                                        H.B. No. 3172


A BILL TO BE ENTITLED
AN ACT
relating to the authorization and regulation of gambling and to the creation, powers, and duties of the Texas Gaming Commission; authorizing taxes; providing civil and criminal penalties. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Subtitle A, Title 13, Occupations Code, is amended by adding Chapter 2004 to read as follows:
CHAPTER 2004. CASINO GAMBLING
SUBCHAPTER A. GENERAL PROVISIONS
Sec. 2004.001. SHORT TITLE. This chapter may be cited as the Texas Economic Development and Job Creation Act of 2005. Sec. 2004.002. PUBLIC POLICY. (a) All casino gaming that is conducted in this state and that is authorized by law shall be regulated and licensed under this chapter, unless the legislature or federal law specifically provides otherwise. (b) The legislature hereby finds, and declares it to be the public policy of this state, that: (1) the development of regulated limited casino gaming in the state will benefit the general welfare of the people of this state by enhancing investment, development, and tourism in this state, resulting in new jobs and additional revenues to the state; (2) the conduct of regulated gaming in limited casinos will not harm citizens of this state; (3) the regulation of gaming in this state is important in order that gaming be conducted honestly and competitively and that gaming be free from criminal and corruptive elements; (4) public confidence and trust can be maintained only by strict regulation of all persons, locations, practices, associations, and activities related to the conduct of gaming and the casino service industry; (5) persons owning any direct or indirect material interest in a casino should be licensed and controlled to protect the public health, safety, morals, good order, and general welfare of the people of this state; (6) certain operators and employees of casinos should be regulated, licensed, and controlled to accomplish and promote these public policies while protecting the public health, safety, morals, good order, and general welfare of the people of this state; (7) certain persons engaging in the casino service industry should be regulated, licensed, and controlled to accomplish and promote these public policies while protecting the public health, safety, morals, good order, and general welfare of the people of this state; and (8) it is intent of this chapter, where possible, to use the resources, goods, labor, and services of the people of this state in operation and construction of casinos and casino-related amenities to the extent allowable by law.
SUBCHAPTER B. TAX ON GROSS GAMING REVENUE
Sec. 2004.10. GAMING TAX; ALLOCATION OF TAX. (a) There is imposed on each holder of an owner's license a gaming tax in an amount equal to 15 percent of the gross gaming revenue of the casino operated under the license. The tax shall be computed and paid on a monthly basis as required by commission rule. (b) Five-sixths of the tax imposed by this section, with the exception provided by Subsection (d), is allocated to the general revenue fund. (c) The remaining one-sixth of the tax imposed by this section is allocated to the municipality and county, respectively, in which the casino to which the license relates is located, or, if the casino is located in an unincorporated area, the remaining one-sixth of the tax imposed by this section is allocated to the county in which the casino to which the license relates is located.
SUBCHAPTER C. PENALTIES
Sec. 2004.20. GENERAL PENALTY. (a) A person commits an offense if the person knowingly or willfully violates, attempts to violate, or conspires to violate any of the provisions of this chapter specifying a prohibited act. (b) Unless another penalty is specified for the offense, an offense under this section is a Class A misdemeanor.