Amend SB 290 on third reading by adding the following new
SECTION 3 to read as follows and renumbering existing SECTION  3 as
SECTION 4:
      SECTION 3.  (a)  Subtitle E, Title 2, Tax Code, is amended by
adding Chapter 161 to read as follows:
               CHAPTER 161.  PUBLIC UTILITY COAL TAX
                 SUBCHAPTER A.  GENERAL PROVISIONS
      Sec. 161.001. DEFINITIONS. In this chapter:
            (1)  "Coal" includes lignite.
            (2)  "Lignite" means coal commonly referred to as brown
coal, of intermediate grade between peat and bituminous coal.
            (3)  "Public utility" means:
                  (A)  a water and sewer utility, as defined by
Section 13.002, Water Code;
                  (B)  an electric utility, as defined by Section
31.002, Utilities Code;
                  (C)  a gas utility, as defined by Section
101.003, Utilities Code.
            (4)  "Use" includes storage for use in this state, but
does not include storage for use or shipment out of this state.
        Sections 161.002-161.0020 reserved for expansion
          SUBCHAPTER B.  IMPOSITION AND COLLECTION OF TAX
      Sec. 161.021.  TAX IMPOSED.  (a)  A tax is imposed on the
purchase in this state of coal for use in this state by a public
utility engaged in business in this state.
      (b)  A tax is imposed on the use of any coal in this state by
a public utility engaged in business in this state.
      Sec. 161.022.  RATE OF TAX.  The rate of the taxes imposed by
this chapter is 7.5 percent of the price paid for the coal by the
public utility.
      Sec. 161.023.  USE TAX DEDUCTION.  A public utility may
deduct from the amount of tax otherwise imposed by Section 161.021
(b) the amount of tax reported and paid under Section 161.021(a).
      Sec. 161.024.  PAYMENT OF TAX.  On or before the 25th day of
each month, each public utility shall send to the comptroller the
amount of tax due under this chapter for the preceding month.
      Sec. 161.025.  REPORTS.  (a)  On or before the 25th day of
each month, each public utility shall file with the comptroller a
report stating:
            (1)  the amount of coal purchased by the public utility
for use in this state and used in this state during the preceding
month;
            (2)  the price of that coal; and
            (3)  any other information required by the comptroller.
      (b)  A public utility that does not purchase or use coal
during a month is not required to file a report under Subsection
(a).
      (c)  To determine eligibility for the exemption provided by
Subsection (b), the comptroller may require a public utility to
file an information report with the comptroller that contains any
information the comptroller requires for that determination.
      Sec. 161.026.  RECORDS.  A public utility shall keep a
complete record of:
            (1)  the use of coal in this state by the public
utility;
            (2)  the amount of coal purchased by the public utility
for use in this state; and
            (3)  any other information required by the comptroller.
         Sections 161.027-161.050 reserved for expansion
               SUBCHAPTER C.  PENALTIES AND OFFENSES
      Sec. 161.051.  INTEREST ON DELINQUENT TAX.  A tax imposed by
this chapter that is delinquent draws interest as provided by
Section 111.060.
      Sec. 161.052.  PENALTY.  (a)  A person on whom a tax is
imposed by this chapter and who fails to file a report as required
by this chapter or does not pay the tax when it is due forfeits to
the state a penalty of 12 percent of the amount of tax delinquent.
      (b)  If a report required by this chapter is not filed or a
tax imposed by this chapter is not paid within 30 days after it is
due, the person on whom the tax is imposed forfeits to the state a
penalty of an additional 12 percent of the amount of tax
delinquent.
      (c)  The minimum penalty under this section is $1.
      Sec. 161.053.  CRIMINAL PENALTY.  (a)  A person who violates
this chapter commits an offense.
      (b)  An offense under this section is a Class C misdemeanor.
         Section 161.054-161.070 reserved for expansion
                     SUBCHAPTER D.  ALLOCATION
      Sec. 161.071.  ALLOCATION OF TAX REVENUE.  All of the revenue
from the tax imposed by this chapter shall be deposited to the
credit of the general revenue fund.
      (b)  This section takes effect December 1, 1999, and applies
to coal purchased by a public utility on or after that date.