1-1     By:  Hilbert (Senate Sponsor - Ratliff)               H.B. No. 3623
 1-2           (In the Senate - Received from the House May 13, 1999;
 1-3     May 13, 1999, read first time and referred to Committee on Finance;
 1-4     May 14, 1999, reported favorably by the following vote:  Yeas 7,
 1-5     Nays 0; May 14, 1999, sent to printer.)
 1-6                            A BILL TO BE ENTITLED
 1-7                                   AN ACT
 1-8     relating to the application of the sales tax to land surveying
 1-9     services.
1-10           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-11                                  ARTICLE 1
1-12           SECTION 1.01.  Section 151.0048(b), Tax Code, is amended to
1-13     read as follows:
1-14           (b)  "Real property service" does not include a service
1-15     listed under Subsection (a) if the service is purchased by a
1-16     contractor, or under Subsection (a)(6) if purchased by an owner of
1-17     real property, as part of the improvement of the real property with
1-18     a new structure to be used as a residence or other improvement
1-19     immediately adjacent to the new structure and used in the
1-20     residential occupancy of the structure.
1-21           SECTION 1.02.  (a)  This article takes effect October 1,
1-22     1999.
1-23           (b)  The change in law made by Section 1.01 of this article
1-24     does not affect taxes imposed before the effective date of this
1-25     article, and the law in effect before that date is continued in
1-26     effect for the purpose of the liability for and collection of those
1-27     taxes.
1-28                                  ARTICLE 2
1-29           SECTION 2.01.  Section 151.0048(b), Tax Code, is amended to
1-30     read as follows:
1-31           (b)  "Real property service" does not include a service
1-32     listed under Subsection (a) if the service is purchased by a
1-33     contractor as part of the improvement of real property with a new
1-34     structure to be used as a residence or other improvement
1-35     immediately adjacent to the new structure and used in the
1-36     residential occupancy of the structure.
1-37           SECTION 2.02.  (a)  This article takes effect October 1,
1-38     2001.
1-39           (b)  The change in law made by Section 2.01 of this article
1-40     applies only to a real property service purchased on or after the
1-41     effective date of this article.  A real property service purchased
1-42     before the effective date of this article is governed by the law in
1-43     effect when the service was purchased, and that law is continued in
1-44     effect for that purpose.
1-45                                  ARTICLE 3
1-46           SECTION 3.01.  The importance of this legislation and the
1-47     crowded condition of the calendars in both houses create an
1-48     emergency and an imperative public necessity that the
1-49     constitutional rule requiring bills to be read on three several
1-50     days in each house be suspended, and this rule is hereby suspended.
1-51                                  * * * * *