By Hilbert                                            H.B. No. 3623
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to the application of the sales tax to land surveying
 1-3     services.
 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-5                                  ARTICLE 1
 1-6           SECTION 1.01.  Section 151.0048(b), Tax Code, is amended to
 1-7     read as follows:
 1-8           (b)  "Real property service" does not include a service
 1-9     listed under Subsection (a) if the service is purchased by a
1-10     contractor, or under Subsection (a)(6) if purchased by an owner of
1-11     real property, as part of the improvement of the real property with
1-12     a new structure to be used as a residence or other improvement
1-13     immediately adjacent to the new structure and used in the
1-14     residential occupancy of the structure.
1-15           SECTION 1.02.  (a)  This article takes effect October 1,
1-16     1999.
1-17           (b)  The change in law made by Section 1.01 of this article
1-18     does not affect taxes imposed before the effective date of this
1-19     article, and the law in effect before that date is continued in
1-20     effect for the purpose of the liability for and collection of those
1-21     taxes.
1-22                                  ARTICLE 2
1-23           SECTION 2.01.  Section 151.0048(b), Tax Code, is amended to
1-24     read as follows:
 2-1           (b)  "Real property service" does not include a service
 2-2     listed under Subsection (a) if the service is purchased by a
 2-3     contractor as part of the improvement of real property with a new
 2-4     structure to be used as a residence or other improvement
 2-5     immediately adjacent to the new structure and used in the
 2-6     residential occupancy of the structure.
 2-7           SECTION 2.02.  (a)  This article takes effect October 1,
 2-8     2001.
 2-9           (b)  The change in law made by Section 2.01 of this article
2-10     applies only to a real property service purchased on or after the
2-11     effective date of this article.  A real property service purchased
2-12     before the effective date of this article is governed by the law in
2-13     effect when the service was purchased, and that law is continued in
2-14     effect for that purpose.
2-15                                  ARTICLE 3
2-16           SECTION 3.01.  The importance of this legislation and the
2-17     crowded condition of the calendars in both houses create an
2-18     emergency and an imperative public necessity that the
2-19     constitutional rule requiring bills to be read on three several
2-20     days in each house be suspended, and this rule is hereby suspended.