By:  Junell                                            H.B. No. 477
       73R1224 CBH-D
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to application of the sales and use tax to bus tours.
    1-3        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-4        SECTION 1.  Section 151.3101, Tax Code, is amended by adding
    1-5  Subsection (c) to read as follows:
    1-6        (c)  A bus tour is exempt from the taxes imposed by this
    1-7  chapter regardless of the purpose of the tour or whether a guide is
    1-8  part of the tour.  The exemption provided by this subsection does
    1-9  not apply to the value of an admission to a place offering
   1-10  amusement services that is included in or is a destination of the
   1-11  bus tour regardless of whether the admission is a separately
   1-12  itemized charge.
   1-13        SECTION 2.  This Act takes effect October 1, 1993.
   1-14        SECTION 3.  The importance of this legislation and the
   1-15  crowded condition of the calendars in both houses create an
   1-16  emergency   and   an   imperative   public   necessity   that   the
   1-17  constitutional rule requiring bills to be read on three several
   1-18  days in each house be suspended, and this rule is hereby suspended.