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A BILL TO BE ENTITLED
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AN ACT
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relating to imposing a tax on the gross receipts from certain |
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admissions fees charged by sexually oriented businesses. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subtitle G, Title 2, Tax Code, is amended by |
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adding Chapter 184 to read as follows: |
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CHAPTER 184. SEXUALLY ORIENTED BUSINESSES ADMISSIONS TAX |
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Sec. 184.001. DEFINITIONS. In this chapter: |
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(1) "Admissions fee" means a fee imposed on a customer |
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for admission into any portion of the premises of a sexually |
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oriented business. |
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(2) "Sexually oriented business" has the meaning |
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assigned by Section 243.002, Local Government Code. |
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Sec. 184.002. IMPOSITION AND RATE OF TAX. (a) A tax is |
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imposed on the gross admissions fees received by each sexually |
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oriented business during a period described by Subsection (b). |
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(b) The tax is imposed only during periods when the sexually |
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oriented business allows alcoholic beverages to be consumed on the |
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premises of the sexually oriented business beginning at: |
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(1) midnight and ending at the earlier of 8 a.m. or the |
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time the sexually oriented business closes for the day; and |
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(2) 7 p.m. and ending at the earlier of midnight or the |
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time the sexually oriented business closes for the day. |
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(c) The rate of the tax imposed by this chapter is: |
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(1) for a sexually oriented business that holds a |
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permit under the Alcoholic Beverage Code, 20 percent of the gross |
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admissions fees received by the sexually oriented business during |
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periods described by Subsection (b); and |
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(2) for a sexually oriented business that does not |
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hold a permit under the Alcoholic Beverage Code, 15 percent of the |
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gross admissions fees received by the sexually oriented business |
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during periods described by Subsection (b). |
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(d) For purposes of Section 151.007, the amount of an |
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admissions fee subject to the tax imposed under this section is not |
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considered part of the sales price of the service for which the |
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sales tax is otherwise imposed or part of the receipts of a sexually |
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oriented business. |
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Sec. 184.003. CREDIT. (a) A sexually oriented business |
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that paid a fee under Subchapter B, Chapter 102, Business & Commerce |
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Code, before the repeal of that subchapter by the Act that added |
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this chapter is entitled to a credit against the tax imposed by this |
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chapter in an amount equal to the amount of the fee paid. |
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(b) The total credit claimed on a tax report may not exceed |
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the amount of tax due for the report. |
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(c) If a person is eligible for a credit that exceeds the |
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limitation under Subsection (b), the person may carry the credit |
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forward for subsequent reporting periods. |
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Sec. 184.004. TAX DUE DATES. The tax imposed by this |
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chapter is due and payable to the comptroller on or before the last |
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day of the first month following the end of each calendar quarter. |
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Sec. 184.005. REPORT. (a) A person required to pay a tax |
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under this chapter shall file a tax report with the comptroller on a |
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form prescribed by the comptroller. The tax report is due on the |
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date the tax is due under Section 184.004. |
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(b) A tax report from a sexually oriented business must |
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include: |
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(1) a statement of the gross receipts received from |
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admissions fees during periods described by Section 184.002(b) |
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during the reporting period; and |
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(2) any other information required by the comptroller. |
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Sec. 184.006. RECORDS. A person on whom the tax is imposed |
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by this chapter shall keep a record of: |
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(1) the gross receipts received each day from |
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admissions fees during periods described by Section 184.002(b); and |
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(2) any other information required by the comptroller. |
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Sec. 184.007. PENALTY FOR FAILURE TO FILE REPORT OR PAY TAX. |
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(a) A person who fails to file a report as required by this chapter |
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or who fails to pay a tax imposed by this chapter when due forfeits |
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five percent of the amount of the tax due as a penalty, and if the |
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person fails to file the report or pay the tax within 30 days after |
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the day on which the tax or report is due, the person forfeits an |
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additional five percent. |
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(b) The minimum penalty imposed by this section is $1. |
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Sec. 184.008. NATURE OF TAX. A tax imposed by this chapter |
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is an admissions tax. |
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Sec. 184.009. ALLOCATION OF TAX REVENUE. The net revenue |
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from the tax collected under this chapter is allocated to the sexual |
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assault program fund established under Section 420.008, Government |
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Code. |
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SECTION 2. Section 420.008(b), Government Code, is amended |
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to read as follows: |
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(b) The fund consists of fees or revenue collected under: |
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(1) Section 19(e), Article 42.12, Code of Criminal |
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Procedure; |
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(2) Section 508.189, Government Code; and |
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(3) Chapter 184, Tax Code [Subchapter B, Chapter 102,
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Business & Commerce Code, and deposited under Section 102.054]. |
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SECTION 3. Subchapter B, Chapter 102, Business & Commerce |
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Code, is repealed. |
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SECTION 4. (a) If this Act takes effect July 1, 2013, the |
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first report and tax payment required under Chapter 184, Tax Code, |
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as added by this Act, are due on October 31, 2013. |
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(b) If this Act takes effect October 1, 2013, the first |
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report and tax payment required under Chapter 184, Tax Code, as |
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added by this Act, are due on January 31, 2014. |
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SECTION 5. This Act takes effect July 1, 2013, if it |
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receives a vote of two-thirds of all the members elected to each |
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house, as provided by Section 39, Article III, Texas Constitution. |
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If this Act does not receive the vote necessary to become effective |
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on July 1, 2013, this Act takes effect October 1, 2013. |