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.