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A BILL TO BE ENTITLED
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AN ACT
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relating to the imposition of county or municipal occupation taxes |
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on certain coin-operated amusement gaming devices. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 2153.002, Occupations Code, is amended |
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by amending Subdivision (1) and adding Subdivision (1-a) to read as |
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follows: |
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(1) "Coin-operated amusement gaming device" means a |
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device described by Section 47.01(4), Penal Code, including a |
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device excluded under Section 47.01(4)(B), Penal Code, that is |
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operated through the use of a coin or other United States currency, |
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metal slug, token, electronic card, or check. The term does not |
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include: |
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(A) a machine that awards the user noncash |
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merchandise prizes, toys, or novelties solely and directly from the |
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machine, including a claw, crane, or similar machine; or |
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(B) a machine from which the opportunity to |
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receive a prize or a representation of value redeemable for a prize |
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varies depending on the user's ability to throw, roll, flip, toss, |
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hit, or drop a ball or other physical object into the machine or a |
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part of the machine, including basketball, skeeball, golf, bowling, |
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pusher, or similar machines. |
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(1-a) "Coin-operated machine" means any kind of |
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machine or device, other than a coin-operated amusement gaming |
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device, that is operated by or with a coin or other United States |
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currency, metal slug, token, electronic card, or check, including a |
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music or skill or pleasure coin-operated machine. |
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SECTION 2. Sections 2153.451 and 2153.453, Occupations |
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Code, are amended to read as follows: |
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Sec. 2153.451. IMPOSITION OF OCCUPATION TAX AUTHORIZED. |
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(a) A county or municipality may impose an occupation tax on a |
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coin-operated machine or coin-operated amusement gaming device in |
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this state. |
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(b) The rate of the tax on a coin-operated machine may not |
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exceed one-fourth of the rate of the tax imposed under Section |
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2153.401. |
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(c) The rate of the tax on a coin-operated amusement gaming |
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device may not exceed the rate of the tax imposed under Section |
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2153.401. |
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Sec. 2153.453. SEALING AUTHORIZED; RELEASE FEE. (a) A |
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county or municipality that imposes an occupation tax on a |
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coin-operated machine or coin-operated amusement gaming device |
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may[:
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[(1)] seal the [a coin-operated] machine or device if |
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the tax imposed is not paid. |
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(b) A county or municipality that seals a coin-operated |
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machine or coin-operated amusement gaming device may [; and
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[(2)] charge a fee [of not more than $5] for the release |
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of the [a] sealed [coin-operated] machine or device in an amount |
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that does not exceed: |
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(1) for a coin-operated machine that is operated |
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without a current permit issued by the county or municipality: |
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(A) $60 on the first inspection of a location in a |
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calendar year; |
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(B) $120 on the second inspection of a location |
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in the same calendar year as the first inspection; or |
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(C) $500 on any additional inspection of the same |
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location in the same calendar year as the first inspection; or |
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(2) for a coin-operated amusement gaming device that |
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is operated without a current permit issued by the county or |
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municipality: |
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(A) $120 on the first inspection of a location in |
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a calendar year; |
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(B) $240 on the second inspection of a location |
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in the same calendar year as the first inspection; or |
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(C) $2,500 on any additional inspection of a |
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location in the same calendar year as the first inspection. |
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SECTION 3. Subchapter J, Chapter 2153, Occupations Code, is |
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amended by adding Section 2153.454 to read as follows: |
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Sec. 2153.454. CONFISCATION AUTHORIZED. A peace officer |
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who determines that a coin-operated amusement gaming device is |
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exhibited or displayed on at least three occasions in a calendar |
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year when the occupation tax imposed by a municipality or county |
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under this subchapter has not been paid may confiscate the device |
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for the county or municipal taxing authority. |
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SECTION 4. Section 2153.403, Occupations Code, is repealed. |
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SECTION 5. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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those taxes. |
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SECTION 6. This Act takes effect September 1, 2009. |