1-1 By: Solis (Senate Sponsor - Lucio) H.B. No. 895
1-2 (In the Senate - Received from the House April 5, 1993;
1-3 April 5, 1993, read first time and referred to Committee on
1-4 Finance; May 3, 1993, reported favorably by the following vote:
1-5 Yeas 11, Nays 0; May 3, 1993, sent to printer.)
1-6 COMMITTEE VOTE
1-7 Yea Nay PNV Absent
1-8 Montford x
1-9 Turner x
1-10 Armbrister x
1-11 Barrientos x
1-12 Bivins x
1-13 Ellis x
1-14 Haley x
1-15 Moncrief x
1-16 Parker x
1-17 Ratliff x
1-18 Sims x
1-19 Truan x
1-20 Zaffirini x
1-21 A BILL TO BE ENTITLED
1-22 AN ACT
1-23 relating to the registration and exemption from the sales and use
1-24 tax of certain vehicles owned or leased by certain emergency
1-25 medical services providers.
1-26 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-27 SECTION 1. Section 3(g), Chapter 88, General Laws, Acts of
1-28 the 41st Legislature, 2nd Called Session, 1929 (Article 6675a-3,
1-29 Vernon's Texas Civil Statutes), is amended to read as follows:
1-30 (g) A vehicle owned or leased by an emergency medical
1-31 services provider described by this subsection shall be registered
1-32 without payment if the vehicle has been authorized under an
1-33 emergency medical services provider license by the Texas Board of
1-34 Health under Chapter 773, Health and Safety Code, and its
1-35 subsequent amendments, and is used exclusively as an emergency
1-36 medical services vehicle or the vehicle is an emergency medical
1-37 services chief or supervisor vehicle used exclusively as an
1-38 emergency services vehicle. This subsection applies only to an
1-39 emergency medical services provider that is nonprofit or that is
1-40 created and operated by a municipality, a county, or any
1-41 combination of municipalities and counties through a contract,
1-42 joint agreement, or any other method provided by Chapter 791,
1-43 Government Code, and its subsequent amendments, or any other law
1-44 authorizing counties and municipalities to provide joint programs
1-45 <registered by the Texas Board of Health under Section 773.057,
1-46 Health and Safety Code, to be operated as an ambulance and used
1-47 exclusively as an ambulance by a nonprofit, volunteer ambulance
1-48 company shall be registered without the payment of an annual
1-49 registration fee>. The application for registration of an
1-50 emergency medical services vehicle must be accompanied by a copy of
1-51 the license <registration> issued by the Texas Board of Health and
1-52 as an emergency response vehicle and a statement signed by an
1-53 officer of the emergency medical services provider <company>
1-54 stating that the vehicle is used exclusively as an emergency
1-55 response vehicle and qualifies under this subsection for
1-56 registration without payment <by a nonprofit, volunteer ambulance
1-57 company as an ambulance>. The application for an emergency medical
1-58 services chief or supervisors vehicle must be accompanied by an
1-59 affidavit signed by an officer of the emergency medical services
1-60 provider stating that the vehicle qualifies under this subsection
1-61 for registration without payment. The application must be approved
1-62 by the department as provided by Section 3aa of this Act.
1-63 SECTION 2. Section 152.087, Tax Code, is amended to read as
1-64 follows:
1-65 Sec. 152.087. FIRE TRUCKS AND EMERGENCY MEDICAL SERVICES
1-66 VEHICLES <AMBULANCES>. The taxes imposed by this chapter do not
1-67 apply to the purchase, rental, or use of a fire truck, emergency
1-68 medical services vehicle as defined by Section 773.003, Health and
2-1 Safety Code, <ambulance,> or other motor vehicle used exclusively
2-2 for fire-fighting purposes or for emergency medical services when
2-3 purchased by:
2-4 (1) a volunteer fire department; <or>
2-5 (2) a nonprofit <volunteer> emergency medical service
2-6 provider that receives a federal income tax exemption under Section
2-7 501(a), Internal Revenue Code of 1986, as an organization described
2-8 by Section 501(c)(3), Internal Revenue Code of 1986; or
2-9 (3) an emergency medical service provider to which
2-10 Section 3(g), Chapter 88, General Laws, Acts of the 41st
2-11 Legislature, 2nd Called Session, 1929 (Article 6675a-3, Vernon's
2-12 Texas Civil Statutes), applies.
2-13 SECTION 3. Section 152.001(14), Tax Code, is repealed.
2-14 SECTION 4. (a) Section 1 of this Act applies to the
2-15 registration of a vehicle without regard to whether the vehicle was
2-16 authorized under an emergency medical services provider license by
2-17 the Texas Board of Health under Chapter 773, Health and Safety
2-18 Code, before, on, or after the effective date of this Act.
2-19 (b) The change in law made by Section 2 of this Act does not
2-20 affect taxes imposed before the effective date of this Act, and the
2-21 law in effect before the effective date of this Act is continued in
2-22 effect for purposes of the liability for and collection of those
2-23 taxes.
2-24 SECTION 5. The importance of this legislation and the
2-25 crowded condition of the calendars in both houses create an
2-26 emergency and an imperative public necessity that the
2-27 constitutional rule requiring bills to be read on three several
2-28 days in each house be suspended, and this rule is hereby suspended,
2-29 and that this Act take effect and be in force from and after its
2-30 passage, and it is so enacted.
2-31 * * * * *
2-32 Austin,
2-33 Texas
2-34 May 3, 1993
2-35 Hon. Bob Bullock
2-36 President of the Senate
2-37 Sir:
2-38 We, your Committee on Finance to which was referred H.B. No. 895,
2-39 have had the same under consideration, and I am instructed to
2-40 report it back to the Senate with the recommendation that it do
2-41 pass and be printed.
2-42 Montford,
2-43 Chairman
2-44 * * * * *
2-45 WITNESSES
2-46 FOR AGAINST ON
2-47 ___________________________________________________________________
2-48 Name: Bill Aston x
2-49 Representing: Harlingen, San Benito, Etc. EMS
2-50 City: Harlingen
2-51 -------------------------------------------------------------------
2-52 Name: Allan Helberg x
2-53 Representing: Tx. Ambulance Assoc
2-54 City: Dallas
2-55 -------------------------------------------------------------------
2-56 Name: Faye Thomas x
2-57 Representing: Tx Ambulance Assoc
2-58 City: Dallas
2-59 -------------------------------------------------------------------
2-60 FOR AGAINST ON
2-61 ___________________________________________________________________
2-62 Name: Brendan Hall x
2-63 Representing: Harlingen Com. Emerg. Care
2-64 City: Harlingen
2-65 -------------------------------------------------------------------
2-66 Name: Billy Sladek
2-67 Representing: Tx. Dept. Health/Emergency Mgt
2-68 City:
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