Substitute the following for the Clark amendment to the
Brimer amendment to CSHB 4:
      Amend the Brimer amendment to CSHB 4 by adding the following
appropriately numbered item to the amendment:
      ( ) Add an appropriately numbered article to the bill to read
as follows:
 ARTICLE _____. GROSS RECEIPTS TAX ON SEXUALLY ORIENTED BUSINESSES
      SECTION ___.01. Chapter 182, Tax Code, is amended by adding
Subchapter A to read as follows:
      Sec. 182.001. DEFINITION.  In this subchapter, "sexually
oriented business" has the meaning assigned that term by Section
243.002, Local Government Code. 
      Sec. 182.002. EXEMPTION. A business that is exempt under
Chapter 243, Local Government Code, from regulation under that
chapter is exempt from the tax imposed under this subchapter. 
      Sec. 182.003. IMPOSITION AND RATE OF TAX. (a) An occupation
tax is imposed on every sexually oriented business that does
business in this state. 
      (b) The tax rate is 100 percent of the gross receipts of the
sexually oriented business from business done in this state.
      SECTION ___.02. This article takes effect on the effective
date of this Act.