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House Bill 1905 |
House Author: Springer et al. |
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Effective: See below |
Senate Sponsor: Taylor, Larry |
House Bill 1905 is an omnibus bill that amends Alcoholic Beverage Code, Government Code, Occupations Code, Tax Code, and Transportation Code provisions relating to certain state and local taxes. The bill eliminates the controlled substances tax, the bingo gross rentals tax, the liquefied gas tax, and alcoholic beverage taxes imposed on alcoholic beverages prepared and served on a commercial passenger aircraft or train departing from Texas.
House Bill 1905 includes Type A and Type B corporations among the nonprofit community business organizations eligible for a property tax exemption for providing economic development services to a local community, effective January 1, 2016. The bill revises the sales and use tax exemption for certain food and food products, subjects a short-term rental of residential property to the imposition of a hotel occupancy tax, and authorizes a municipality to spend limited municipal hotel occupancy tax revenue on an electronic tax administration system.
House Bill 1905 exempts from the applicable motor fuel tax gasoline, diesel fuel, and compressed or liquefied natural gas sold to a nonprofit entity that is organized for the sole purpose of and engages exclusively in providing emergency medical services and that uses the fuel exclusively to provide emergency medical services. The bill exempts compressed or liquefied natural gas used in a motor vehicle operated exclusively by a municipality from the compressed natural gas and liquefied natural gas tax and also exempts compressed or liquefied natural gas used in a motor vehicle that provides transit company services from that tax under certain circumstances. Except as otherwise provided, the bill takes effect September 1, 2015.