By Nelson                                       S.B. No. 1432

      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.