Amend CSHB 4 as follows:  on page 145 line 20 by striking
existing Article 13 and adding new Article 13 and renumbering the
following sections.
          ARTICLE 13.  CEMENT OR CONCRETE PRODUCTION TAX
      SECTION 13.01.  Chapter 181, Tax Code, is amended to read as
follows:
Chapter 181.  Cement or Concrete Production Tax
181.001.  Tax Imposed
      (a)  A tax is imposed on a person who:
            (1) manufactures or produces cement or concrete in, or
imports cement or concrete into, the state; and
            (2) distributes or sells the cement or concrete in
intrastate commerce or uses the cement or concrete in the state.
      (b)  The tax is computed on the amount of cement or concrete
distributed, sold, or used by the person for the first time in
intrastate commerce.
      (c)  The tax applies to only one distribution, sale or use of
cement or concrete.
      (d)  For purposes of this chapter, "concrete" means
construction material consisting of conglomerate gravel, pebbles,
broken stone or slag in a mortar or cement matrix.
181.002.  Rate of Tax
      The rate of the tax imposed by this chapter is $0.0275 for
each 100 pounds or fraction of 100 pounds of taxable cement and
$0.10 for each cubic yard of taxable concrete.
181.003.  Payment of Tax
      (a)  The person on whom the tax is imposed by this chapter
shall pay the tax to the comptroller at the comptroller's Austin
office.
      (b)  The tax payment is due on the 25th day of each month,
and the amount of the tax payment is computed on the amount of
business done during the preceding month by the person on whom the
tax is imposed.
181.004  Exemption:  Interstate Commerce
      The tax imposed by this chapter is not computed on an
interstate distribution or sale of cement or concrete.
181.051.  Report
      On or before the 25th day of each month, a person on whom the
tax is imposed by this chapter shall file with the comptroller a
report stating:
      (1) the amount of taxable cement or concrete distributed,
sold, or used by the person during the preceding month;
      (2) the amount of cement or concrete produced in, imported
into, or exported out of the state by the person during the
preceding month; and
      (3) other information that the comptroller requires to be in
the report.
181.052.  Records
      (a)  A person on whom the tax is imposed by this chapter
shall keep a record of the business conducted by the person and of
other information that the comptroller requires to be kept.
      (b)  The record is an open record to the comptroller and the
attorney general.
      (c)  The comptroller shall adopt rules to enforce this
section.