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.