There is hereby imposed, under the authority of the Texas Bingo Enabling Act, V.T.C.A., Occupations Code, ch. 2001, a gross receipts tax of two (2) percent on the conduct of bingo games within corporate limits of the city.
(Ordinance 90-022, sec. 1, adopted 7/9/90; 1988 Code, sec. 30-60)
V.T.C.A., Occupations Code, ch. 2001, governing the conduct of bingo and bingo games, is incorporated and adopted herein by reference as though set forth at length, and all terms, authorization, restrictions, provisions for license, control, reporting, computation, administration, collection, enforcement, operation and exemption provided for therein are given the same meaning, force and effect for purposes hereof.
(Ordinance 90-022, sec. 1, adopted 7/9/90; 1988 Code, sec. 30-61)
The comptroller of public accounts of the state, pursuant to the provisions of V.T.C.A., Occupations Code, ch. 2001, governing the conduct of bingo and bingo games, is specifically established and authorized as the agent and representative of the city in the administration, collection, enforcement and operation of the gross receipts tax herein provided for.
(Ordinance 90-022, sec. 1, adopted 7/9/90; 1988 Code, sec. 30-62)
All licensees operating under the terms and provisions of the Bingo Enabling Act and of this division shall make available for examination all of their records pertaining to the conduct of bingo games and the receipt of money instant thereto for inspection by the director of finance or his duly authorized representative at any time when requested by the director of finance or his representative.
(Ordinance 90-022, sec. 1, adopted 7/9/90; 1988 Code, sec. 30-63)
It shall be unlawful and a misdemeanor for any individual, association or corporation to fail to collect any tax imposed or levied herein or fail to file any report as required herein or fail to pay to said director of finance any tax imposed or levied herein when and at the time said report or payment is due or file any false report and, upon conviction therefor, shall be punished as herein provided. Any failure to remit any tax imposed or levied herein within the time required shall forfeit five (5) percent of the amount due as a penalty and after the first thirty (30) days shall forfeit an additional five (5) percent of such tax. Delinquent taxes shall draw interest at the rate of ten (10) percent per annum beginning sixty (60) days from the date due on the tax imposed and levied herein.
(Ordinance 90-022, sec. 1, adopted 7/9/90; 1988 Code, sec. 30-64)
Any person, firm or corporation violating any of the terms and provisions of this division shall be deemed guilty of a misdemeanor and, upon conviction thereof, shall be fined in accordance with the general penalty provided in section 1.01.009. Each such violation shall be deemed a separate offense and shall be punishable as such hereunder.
(Ordinance 90-022, sec. 1, adopted 7/9/90; 1988 Code, sec. 30-65; Ordinance adopting 2021 Code)