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A BILL TO BE ENTITLED
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AN ACT
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relating to a sales tax exemption for certain items sold to or used |
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by certain venues that present live music. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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by adding Section 151.360 to read as follows: |
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Sec. 151.360. LIVE MUSIC PRESENTERS. (a) In this section: |
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(1) "Bar" means a retail business establishment the |
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primary purpose of which is the sale of alcoholic beverages for |
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on-premises consumption. |
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(2) "Live music presenter" means a bar, nightclub, or |
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restaurant that features a live music performance at least four |
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nights each week. |
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(3) "Nightclub" means a retail business establishment |
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the primary purpose of which is to provide a forum for dancing where |
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alcoholic beverages are sold for on-premises consumption. The term |
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includes a dance hall where alcoholic beverages are sold for |
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on-premises consumption. |
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(4) "Restaurant" means a place where food is sold for |
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on-premises consumption. |
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(b) The following items are exempted from the taxes imposed |
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by this chapter if sold to or used or otherwise consumed by a live |
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music presenter: |
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(1) an item related to the performance of live music |
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that is eligible for the exemption authorized by Section |
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151.3185(a)(2)(A) for producers of audio recordings; |
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(2) sound and lighting system equipment; and |
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(3) labor related to music-related equipment or |
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materials, including construction related to sound mitigation. |
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SECTION 2. Section 151.360, Tax Code, as added by this Act, |
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does not affect tax liability accruing before the effective date of |
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this Act. That liability continues in effect as if this Act had not |
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been 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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the liability for those taxes. |
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SECTION 3. This Act takes effect September 1, 2013. |