By Hilbert                                            H.B. No. 3623
         76R4215 SMJ-D                           
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to the application of the sales tax and licensing fees to
 1-3     professional land surveyors.
 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-5           SECTION 1.  Sections 151.0048(a) and (b), Tax Code, are
 1-6     amended to read as follows:
 1-7           (a)  Except as provided by Subsection (b), "real property
 1-8     service" means:
 1-9                 (1)  landscaping;
1-10                 (2)  the care and maintenance of lawns, yards, or
1-11     ornamental trees or other plants;
1-12                 (3)  the removal or collection of garbage, rubbish, or
1-13     other solid waste other than:
1-14                       (A)  hazardous waste;
1-15                       (B)  industrial solid waste;
1-16                       (C)  waste material that results from an activity
1-17     associated with the exploration, development, or production of oil,
1-18     gas, geothermal resources, or any other substance or material
1-19     regulated by the Railroad Commission of Texas under Section 91.101,
1-20     Natural Resources Code;
1-21                       (D)  domestic sewage or an irrigation return
1-22     flow, to the extent the sewage or return flow does not constitute
1-23     garbage or rubbish; and
1-24                       (E)  industrial discharges subject to regulation
 2-1     by permit issued pursuant to Chapter 26, Water Code;
 2-2                 (4)  building or grounds cleaning, janitorial, or
 2-3     custodial services; or
 2-4                 (5)  a structural pest control service covered by
 2-5     Section 2, Texas Structural Pest Control Act (Article 135b-6,
 2-6     Vernon's Texas Civil Statutes)[; or]
 2-7                 [(6)  the surveying of real property].
 2-8           (b)  "Real property service" does not include:
 2-9                 (1)  a service listed under Subsection (a)  if the
2-10     service is purchased by a contractor as part of the improvement of
2-11     real property with a new structure to be used as a residence or
2-12     other improvement immediately adjacent to the new structure and
2-13     used in the residential occupancy of the structure; or
2-14                 (2)  the surveying of real property.
2-15           SECTION 2.  The Professional Land Surveying Practices Act
2-16     (Article 5282c, Vernon's Texas Civil Statutes) is amended by adding
2-17     Section 17A to read as follows:
2-18           Sec. 17A.  ADDITIONAL FEE.  (a)  In addition to the
2-19     application fee provided by Section 16 of this Act for registration
2-20     as a professional land surveyor, and in addition to the required
2-21     fee for renewal of registration, the applicant shall pay a fee of
2-22     $200.
2-23           (b)  For each additional fee collected under this section,
2-24     $50 shall be deposited to the credit of the foundation school fund
2-25     and $150 shall be deposited to the credit of the general revenue
2-26     fund.
2-27           SECTION 3.  (a)  This Act takes effect October 1, 1999.
 3-1           (b)  The change in law made by Section 1 of this Act does not
 3-2     affect taxes imposed before the effective date of this Act, and the
 3-3     law in effect before that date is continued in effect for the
 3-4     purpose of the liability for and collection of those taxes.
 3-5           (c)  Section 2 of this Act applies only to a fee imposed on
 3-6     or after the effective date of this Act.
 3-7           SECTION 4.  The importance of this legislation and the
 3-8     crowded condition of the calendars in both houses create an
 3-9     emergency and an imperative public necessity that the
3-10     constitutional rule requiring bills to be read on three several
3-11     days in each house be suspended, and this rule is hereby suspended.