By Brown S.B. No. 1153
Substitute the following for S.B. No. 1153:
By Heflin C.S.S.B. No. 1153
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the appraisal and ad valorem taxation of certain types
1-3 of personal property.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 23.12D(a), Tax Code, is amended by
1-6 amending Subdivisions (11) and (14) and adding Subdivision (15) to
1-7 read as follows:
1-8 (11) "Sales price" means the total amount of money
1-9 paid or to be paid for the purchase of:
1-10 (A) a vessel, other than a trailer that is
1-11 treated as a vessel, as set forth as "sales price" in the form
1-12 entitled "Application for Texas Certificate of Number/Title for
1-13 Boat/Seller, Donor of Trader's Affidavit" promulgated by the Parks
1-14 and Wildlife Department; [or]
1-15 (B) an outboard motor as set forth as "sales
1-16 price" in the form entitled "Application for Texas Certificate of
1-17 Title for an Outboard Motor/Seller, Donor or Trader's Affidavit"
1-18 promulgated by the Parks and Wildlife Department; or
1-19 (C) a trailer that is treated as a vessel as set
1-20 forth as "sales price" in the form entitled "Application for Texas
1-21 Certificate of Title" promulgated by the Texas Department of
1-22 Transportation.
1-23 In a transaction involving a vessel, [or] an outboard motor
1-24 or a trailer that is treated as a vessel that does not involve the
2-1 use of one of these [either] forms, the term means an amount of
2-2 money that is equivalent, or substantially equivalent, to the
2-3 amount that would appear as "sales price" on [either] the
2-4 Application for Texas Certificate of Number/Title for Boat/Seller,
2-5 Donor or Trader's Affidavit, [or] the Application for Texas
2-6 Certificate of Title for an Outboard Motor/Seller, Donor or
2-7 Trader's Affidavit or the Application for Texas Certificate of
2-8 Title if one of these [either] forms were involved.
2-9 (14) "Vessel" has the meaning given it by Section
2-10 31.003, Parks and Wildlife Code, except such term shall not
2-11 include:
2-12 (A) vessels of more than 65 feet in length,
2-13 measured from end to end over the deck, excluding sheer; and
2-14 (B) canoes, kayaks, punts, rowboats, rubber
2-15 rafts, or other vessels under 14 feet in length when paddled,
2-16 poled, oared, or windblown.
2-17 The term "vessel" also includes trailers that are treated as
2-18 vessels as defined in this section.
2-19 (15) "Trailer treated as a vessel" means a vehicle
2-20 that:
2-21 (A) is designed to carry a vessel; and
2-22 (B) is either a "trailer" or "semitrailer" as
2-23 such terms are defined by Section 501.002, Transportation Code.
2-24 SECTION 2. Section 23.12D(j), Tax Code, is amended to read
2-25 as follows:
2-26 (j) A dealer [person] who violates Subsection (g) [(h)] of
2-27 this section commits an offense. An offense under this subsection
3-1 is a misdemeanor punishable by a fine not to exceed $500. Each day
3-2 during which a dealer [person] fails to comply with the terms of
3-3 Subsection (g) [(h)] of this section is a separate violation.
3-4 SECTION 3. This Act takes effect January 1, 1998.
3-5 SECTION 4. The importance of this legislation and the
3-6 crowded condition of the calendars in both houses create an
3-7 emergency and an imperative public necessity that the
3-8 constitutional rule requiring bills to be read on three several
3-9 days in each house be suspended, and this rule is hereby suspended.