Sec. 2001.502. PRIZE FEE. (a) A licensed authorized organization or unit as defined by Section 2001.431 shall:
(1) collect from a person who wins a cash bingo prize of more than $5 a fee in the amount of five percent of the amount of the prize; and
(2) except as otherwise provided by this section, remit to the commission the amount of the fee collected under Subdivision (1).
(b) Notwithstanding Subsection (a)(2), each quarter, a licensed authorized organization or unit that collects a prize fee under Subsection (a) for a bingo game conducted in a county or municipality that was entitled to receive a portion of a bingo prize fee as of January 1, 2019, shall remit 50 percent of the amount collected as the prize fee to the commission and:
(1) if the county or municipality in which the bingo game is conducted voted before November 1, 2019, to impose the prize fee, remit 50 percent of the amount collected as the prize fee to:
(A) the county that voted to impose the fee by that date, provided the location at which the bingo game is conducted is not within the boundaries of a municipality that voted to impose the prize fee by that date;
(B) the municipality that voted to impose the fee by that date, provided the county in which the bingo game is conducted did not vote to impose the fee by that date; or
(C) in equal shares, the county and the municipality, provided each voted to impose the fee before that date; or
(2) if neither the county or municipality in which the bingo game is conducted voted before November 1, 2019, to impose the prize fee, deposit the remainder of the amount collected as the prize fee in the general charitable fund of the organization or on a pro rata basis to the general funds of the organizations comprising the unit, as applicable, to be used for the charitable purposes of the organization or organizations.
(c) The governing body of a county or municipality that voted to impose a prize fee under Subsection (b)(1) may at any time vote to discontinue the imposition of the fee. If a county or municipality votes on or after November 1, 2019, to discontinue the fee, the fees to which the county or municipality, as applicable, was entitled before the vote shall be collected by the licensed authorized organization or unit as defined by Section 2001.431 and deposited as provided by Subsection (b)(2).
(d) A fee collected under Subsection (a) does not apply to:
(1) a merchandise prize awarded as a prize for winning a bingo game, including a bingo card, a pull-tab bingo ticket, a bingo dauber, or other bingo merchandise; or
(2) the use of a card-minding device awarded as a prize for winning a bingo game.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 636 (H.B. 1474), Sec. 37, eff. October 1, 2009.
Acts 2017, 85th Leg., R.S., Ch. 860 (H.B. 2578), Sec. 8, eff. September 1, 2017.
Acts 2019, 86th Leg., R.S., Ch. 1051 (H.B. 914), Sec. 5, eff. September 1, 2019.
Structure Texas Statutes
Title 13 - Sports, Amusements, and Entertainment
Section 2001.504. Payment and Reporting of Fee
Section 2001.505. Report of Expenses
Section 2001.506. Record of Prize Winner
Section 2001.507. Collection and Deposit of Prize Fee
Section 2001.508. Penalties for Failure to Pay or Report
Section 2001.509. Recomputation of Prize Fee
Section 2001.510. Determination if No Report Made
Section 2001.511. Jeopardy Determination
Section 2001.512. Application of Tax Laws