By Shapleigh S.B. No. 857 76R6976 CBH-D A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to the imposition of the sales and use tax on amusement 1-3 services provided by certain educational institutions. 1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-5 SECTION 1. Section 151.3101, Tax Code, is amended by adding 1-6 Subsection (c) to read as follows: 1-7 (c) Subsection (b) does not apply to a musical concert or 1-8 other amusement that is provided by an institution of higher 1-9 education, as that term is defined by Section 61.003, Education 1-10 Code, located within 100 miles of a college or university located 1-11 in a state that does not impose a sales and use tax on similar 1-12 amusement services. 1-13 SECTION 2. (a) This Act takes effect on the first day of 1-14 the first calendar quarter beginning on or after the earliest date 1-15 that it may take effect under Section 39, Article III, Texas 1-16 Constitution. 1-17 (b) The change in law made by this Act does not affect taxes 1-18 imposed before the effective date of this Act, and the law in 1-19 effect before that date is continued in effect for purposes of the 1-20 liability for and collection of those taxes. 1-21 SECTION 3. The importance of this legislation and the 1-22 crowded condition of the calendars in both houses create an 1-23 emergency and an imperative public necessity that the 1-24 constitutional rule requiring bills to be read on three several 2-1 days in each house be suspended, and this rule is hereby suspended, 2-2 and that this Act take effect and be in force according to its 2-3 terms, and it is so enacted.