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  Section 151.0075, Tax Code, is repealed.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.