Bill Text: TX HB3685 | 2011-2012 | 82nd Legislature | Introduced
Bill Title: Relating to the collection and distribution of sales taxes and the hours of operation for certain retailers.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2011-04-11 - Left pending in committee [HB3685 Detail]
Download: Texas-2011-HB3685-Introduced.html
| 82R13039 MCK-D | ||
| By: Aliseda | H.B. No. 3685 | |
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| relating to the collection and distribution of sales taxes and the | ||
| hours of operation for certain retailers. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subchapter M, Chapter 151, Tax Code, is amended | ||
| by adding Section 151.802 to read as follows: | ||
| Sec. 151.802. HOURS OF OPERATION; DIVERSION OF TAXES. (a) | ||
| Notwithstanding any other law, a retailer engaged in the business | ||
| of making sales of taxable items in this state who is required to | ||
| obtain a license or permit under a law other than this chapter to | ||
| sell those items may sell the items the retailer is authorized to | ||
| sell under that license or permit on Sundays between the hours of | ||
| noon and 6 p.m. | ||
| (b) Notwithstanding Section 151.801, an amount equal to two | ||
| percent of the proceeds from the collection of the taxes imposed by | ||
| this chapter on the sale of taxable items described by Subsection | ||
| (a) that are attributable to the sales that occur during the period | ||
| authorized by Subsection (a) shall be credited to the property tax | ||
| relief fund under Section 403.109, Government Code. | ||
| SECTION 2. This Act takes effect immediately if it receives | ||
| a vote of two-thirds of all the members elected to each house, as | ||
| provided by Section 39, Article III, Texas Constitution. If this | ||
| Act does not receive the vote necessary for immediate effect, this | ||
| Act takes effect September 1, 2011. | ||
