Sec. 2001.504. PAYMENT AND REPORTING OF FEE. (a) A fee on prizes authorized or imposed under this subchapter is due and is payable by the license holder or a person conducting bingo without a license to the commission and county or municipality, as applicable, quarterly on or before the 25th day of the month succeeding each calendar quarter.
(b) The report of the fee on prizes must be filed under oath on forms prescribed by the commission.
(c) The commission shall adopt rules for the payment of the fee on prizes.
(d) A license holder required to file a report of the fee on prizes shall deliver the quarterly report with the net amount of the fee due to the commission.
Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999. Amended by Acts 2003, 78th Leg., ch. 1114, Sec. 24, eff. Sept. 1, 2003.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 1255 (H.B. 1905), Sec. 9, eff. September 1, 2015.
Acts 2019, 86th Leg., R.S., Ch. 1051 (H.B. 914), Sec. 6, eff. January 1, 2020.
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