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A BILL TO BE ENTITLED
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AN ACT
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relating to the rate of state sales and use taxes imposed on certain |
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personal services and the use of a portion of the revenue from those |
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taxes for sexual assault programs; increasing the rates of taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.051, Tax Code, is amended by adding |
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Subsection (c) to read as follows: |
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(c) Notwithstanding Subsection (b), the sales tax rate is |
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18.75 percent of the sales price of a taxable item sold that is a |
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personal service listed under Group 729 of the Standard Industrial |
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Classification Manual, 1972, as massage parlors, an escort service, |
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or Turkish baths. |
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SECTION 2. Section 151.0595(e), Tax Code, is amended to |
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read as follows: |
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(e) As soon as practicable after the end of a state fiscal |
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year, the comptroller shall determine the estimated average rate of |
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local sales and use taxes imposed in this state during the preceding |
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state fiscal year by: |
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(1) dividing the total amount of net local sales and |
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use taxes remitted to the comptroller under this section and Title 3 |
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during that state fiscal year by the total amount of net state sales |
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and use taxes remitted to the comptroller under this chapter during |
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that state fiscal year; |
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(2) multiplying the amount computed under Subdivision |
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(1) by the rate provided by Section 151.051(b) [151.051]; and |
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(3) rounding the amount computed under Subdivision (2) |
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to the nearest .0025. |
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SECTION 3. Subchapter M, Chapter 151, Tax Code, is amended |
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by adding Section 151.805 to read as follows: |
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Sec. 151.805. USE OF CERTAIN REVENUE FOR SEXUAL ASSAULT |
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PROGRAMS. Notwithstanding Section 151.801(a), an amount equal to |
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the proceeds from the collection of sales and use taxes imposed on |
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the sale or use of personal services described by Section |
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151.051(c) at a rate of 12.5 percent shall be deposited to the |
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credit of the sexual assault prevention and crisis services fund |
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established under Section 420.007, Government Code. |
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SECTION 4. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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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 5. This Act takes effect October 1, 2021. |