By Thompson H.B. No. 2052
76R7823 DAK-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to repealing the sales tax on security service.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Section 151.0101(a), Tax Code, is amended to read
1-5 as follows:
1-6 (a) "Taxable services" means:
1-7 (1) amusement services;
1-8 (2) cable television services;
1-9 (3) personal services;
1-10 (4) motor vehicle parking and storage services;
1-11 (5) the repair, remodeling, maintenance, and
1-12 restoration of tangible personal property, except:
1-13 (A) aircraft;
1-14 (B) a ship, boat, or other vessel, other than:
1-15 (i) a taxable boat or motor as defined by
1-16 Section 160.001;
1-17 (ii) a sports fishing boat; or
1-18 (iii) any other vessel used for pleasure;
1-19 (C) the repair, maintenance, and restoration of
1-20 a motor vehicle; and
1-21 (D) the repair, maintenance, creation, and
1-22 restoration of a computer program, including its development and
1-23 modification, not sold by the person performing the repair,
1-24 maintenance, creation, or restoration service;
2-1 (6) telecommunications services;
2-2 (7) credit reporting services;
2-3 (8) debt collection services;
2-4 (9) insurance services;
2-5 (10) information services;
2-6 (11) real property services;
2-7 (12) data processing services;
2-8 (13) real property repair and remodeling; and
2-9 (14) [security services; and]
2-10 [(15)] telephone answering services.
2-11 SECTION 2. Section 151.0075, Tax Code, is repealed.
2-12 SECTION 3. (a) This Act takes effect on the first day of
2-13 the first calendar quarter beginning on or after the date that it
2-14 may take effect under Section 39, Article III, Texas Constitution.
2-15 (b) The change in law made by this Act does not affect taxes
2-16 imposed before the effective date of this Act, and the law in
2-17 effect before the effective date of this Act is continued in effect
2-18 for purposes of the liability for and collection of those taxes.
2-19 SECTION 4. The importance of this legislation and the
2-20 crowded condition of the calendars in both houses create an
2-21 emergency and an imperative public necessity that the
2-22 constitutional rule requiring bills to be read on three several
2-23 days in each house be suspended, and this rule is hereby suspended,
2-24 and that this Act take effect and be in force according to its
2-25 terms, and it is so enacted.