By:  Carona                                            H.B. No. 381
       73R2251 CBH-D
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to the application of the sales and use tax to debt
    1-3  collection services.
    1-4        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-5        SECTION 1.  Section 151.0101(a), Tax Code, is amended to read
    1-6  as follows:
    1-7        (a)  "Taxable services" means:
    1-8              (1)  amusement services;
    1-9              (2)  cable television services;
   1-10              (3)  personal services;
   1-11              (4)  motor vehicle parking and storage services;
   1-12              (5)  the repair, remodeling, maintenance, and
   1-13  restoration of tangible personal property, except:
   1-14                    (A)  aircraft;
   1-15                    (B)  a ship, boat, or other vessel, other than:
   1-16                          (i)  a taxable boat or motor as defined by
   1-17  Section 160.001;
   1-18                          (ii)  a sports fishing boat; or
   1-19                          (iii)  any other vessel used for pleasure;
   1-20                    (C)  the repair, maintenance, and restoration of
   1-21  a motor vehicle; and
   1-22                    (D)  the repair, maintenance, creation, and
   1-23  restoration of a computer program, including its development and
   1-24  modification, not sold by the person performing the repair,
    2-1  maintenance, creation, or restoration service;
    2-2              (6)  telecommunications services;
    2-3              (7)  credit reporting services;
    2-4              (8)  <debt collection services;>
    2-5              <(9)>  insurance services;
    2-6              (9) <(10)>  information services;
    2-7              (10) <(11)>  real property services;
    2-8              (11) <(12)>  data processing services;
    2-9              (12) <(13)>  real property repair and remodeling;
   2-10              (13) <(14)>  security services; and
   2-11              (14) <(15)>  telephone answering services.
   2-12        SECTION 2.  Section 151.0036, Tax Code, is repealed.
   2-13        SECTION 3.  (a)  This Act takes effect October 1, 1993.
   2-14        (b)  The change in law made by this Act does not affect tax
   2-15  liability accruing before the effective date of this Act.  That
   2-16  liability continues in effect as if this Act had not been enacted,
   2-17  and the former law is continued in effect for the collection of
   2-18  taxes due and for civil and criminal enforcement of the liability
   2-19  for those taxes.
   2-20        SECTION 4.  The importance of this legislation and the
   2-21  crowded condition of the calendars in both houses create an
   2-22  emergency   and   an   imperative   public   necessity   that   the
   2-23  constitutional rule requiring bills to be read on three several
   2-24  days in each house be suspended, and this rule is hereby suspended.