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A BILL TO BE ENTITLED
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AN ACT
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relating to the assessment, collection, and distribution of a |
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county or municipal occupation tax on certain coin-operated |
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machines. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 2153.451, Occupations Code, is amended |
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by amending Subsection (b) and adding Subsection (c) to read as |
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follows: |
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(b) As provided by Section 1(f), Article VIII, Texas |
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Constitution, the [The] rate of the tax may not exceed one-half |
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[one-fourth] of the rate of the tax imposed under Section 2153.401. |
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(c) The county or municipal treasurer shall distribute to |
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the county or municipal tax assessor-collector, as applicable, half |
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of the revenue collected under this section to offset the cost of |
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assessing and collecting the tax. |
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SECTION 2. The change in law made by this Act to Section |
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2153.451, Occupations Code, applies to a tax assessed or collected |
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under that section on or after the effective date of this Act. |
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SECTION 3. This Act takes effect September 1, 2011. |