By Hunter H.B. No. 362 75R2983 DAK-D A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to exempting certain film, video, and audio productions 1-3 from the tax on the rental of motor vehicles. 1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-5 SECTION 1. Subchapter E, Chapter 152, Tax Code, is amended 1-6 by adding Section 152.090 to read as follows: 1-7 Sec. 152.090. FILM, VIDEO, AND AUDIO PRODUCTIONS. The taxes 1-8 imposed by this chapter on gross rental receipts under Section 1-9 152.026 do not apply to the receipts from the rental of a motor 1-10 vehicle that is used exclusively in the production for 1-11 consideration of a motion picture or a video or audio recording if 1-12 the vehicle is rented by the production company. 1-13 SECTION 2. (a) This Act takes effect on the first day of 1-14 the first calendar quarter beginning on or after the earliest date 1-15 that it may take effect under Section 39, Article III, Texas 1-16 Constitution. 1-17 (b) The change in law made by this Act does not affect taxes 1-18 imposed before the effective date of this Act, and the law in 1-19 effect before the effective date of this Act is continued in effect 1-20 for purposes of the liability for and collection of those taxes. 1-21 SECTION 3. The importance of this legislation and the 1-22 crowded condition of the calendars in both houses create an 1-23 emergency and an imperative public necessity that the 1-24 constitutional rule requiring bills to be read on three several 2-1 days in each house be suspended, and this rule is hereby suspended, 2-2 and that this Act take effect and be in force according to its 2-3 terms, and it is so enacted.