By: Hilderbran H.B. No. 2257
73R6477 CBH-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the rates of state sales and use taxes.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Section 151.051(b), Tax Code, is amended to read
1-5 as follows:
1-6 (b) The sales tax rate is 5-3/4 <6-1/4> percent of the sales
1-7 price of the taxable item sold.
1-8 SECTION 2. (a) This Act takes effect October 1, 1993.
1-9 (b) The change in law made by this Act does not affect tax
1-10 liability accruing before the effective date of this Act. That
1-11 liability continues in effect as if this Act had not been enacted,
1-12 and the former law is continued in effect for the collection of
1-13 taxes due and for civil and criminal enforcement of the liability
1-14 for those taxes.
1-15 SECTION 3. The importance of this legislation and the
1-16 crowded condition of the calendars in both houses create an
1-17 emergency and an imperative public necessity that the
1-18 constitutional rule requiring bills to be read on three several
1-19 days in each house be suspended, and this rule is hereby suspended.