| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the authority of a taxing unit to authorize tax |
|
|
incentives for the development of property for gambling purposes. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 312.204, Tax Code, is amended by adding |
|
|
Subsection (d-1) to read as follows: |
|
|
(d-1) The property subject to a tax abatement agreement made |
|
|
under this section may not be used as a gambling establishment. In |
|
|
this subsection, "gambling establishment" includes: |
|
|
(1) a game room subject to regulation under Subchapter |
|
|
E, Chapter 234, Local Government Code; |
|
|
(2) a racetrack as defined by Section 2021.003, |
|
|
Occupations Code; or |
|
|
(3) an establishment that conducts a casino game or a |
|
|
game of chance that involves the making of a bet and in which the |
|
|
outcome may be partially determined by skill or ability. |
|
|
SECTION 2. Section 313.024, Tax Code, is amended by adding |
|
|
Subsection (b-2) to read as follows: |
|
|
(b-2) To be eligible for a limitation on appraised value |
|
|
under this subchapter, the entity may not use the property as a |
|
|
gambling establishment. In this subsection, "gambling |
|
|
establishment" includes: |
|
|
(1) a game room subject to regulation under Subchapter |
|
|
E, Chapter 234, Local Government Code; |
|
|
(2) a racetrack as defined by Section 2021.003, |
|
|
Occupations Code; or |
|
|
(3) an establishment that conducts a casino game or a |
|
|
game of chance that involves the making of a bet and in which the |
|
|
outcome may be partially determined by skill or ability. |
|
|
SECTION 3. (a) The change in law made by this Act to Section |
|
|
312.204, Tax Code, applies to a tax abatement agreement entered |
|
|
into on or after the effective date of this Act. A tax abatement |
|
|
agreement entered into before the effective date of this Act is |
|
|
governed by the law as it existed immediately before the effective |
|
|
date of this Act, and that law is continued in effect for that |
|
|
purpose. |
|
|
(b) The change in law made by this Act to Section 313.024, |
|
|
Tax Code, applies to an agreement for a limitation on appraised |
|
|
value entered into on or after the effective date of this Act. An |
|
|
agreement for a limitation on appraised value entered into before |
|
|
the effective date of this Act is governed by the law as it existed |
|
|
immediately before the effective date of this Act, and that law is |
|
|
continued in effect for that purpose. |
|
|
SECTION 4. This Act takes effect September 1, 2019. |