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.