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A BILL TO BE ENTITLED
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AN ACT
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relating to the collection and distribution of sales taxes and the |
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hours of operation for certain retailers. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter M, Chapter 151, Tax Code, is amended |
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by adding Section 151.802 to read as follows: |
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Sec. 151.802. HOURS OF OPERATION; DIVERSION OF TAXES. (a) |
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Notwithstanding any other law, a retailer engaged in the business |
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of making sales of taxable items in this state who is required to |
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obtain a license or permit under a law other than this chapter to |
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sell those items may sell the items the retailer is authorized to |
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sell under that license or permit on Sundays between the hours of |
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noon and 6 p.m. |
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(b) Notwithstanding Section 151.801, an amount equal to two |
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percent of the proceeds from the collection of the taxes imposed by |
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this chapter on the sale of taxable items described by Subsection |
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(a) that are attributable to the sales that occur during the period |
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authorized by Subsection (a) shall be credited to the property tax |
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relief fund under Section 403.109, Government Code. |
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SECTION 2. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2011. |