Sec. 2001.501. GROSS RENTALS TAX

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(a) A tax is imposed on the rental of premises for the conduct of bingo under this chapter.
(b) The tax rate is three percent of the gross rentals received by a licensed commercial lessor or other licensed authorized organization for the rental of premises on which bingo is conducted.

Acts 1999, 76th Leg., ch. 388, Sec. 1, eff. Sept. 1, 1999.

                    
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