1-1 By: Ellis, et al. (Senate Sponsor - Staples) H.B. No. 244 1-2 (In the Senate - Received from the House March 19, 2001; 1-3 March 20, 2001, read first time and referred to Committee on 1-4 Finance; April 24, 2001, reported favorably by the following vote: 1-5 Yeas 12, Nays 0; April 24, 2001, sent to printer.) 1-6 A BILL TO BE ENTITLED 1-7 AN ACT 1-8 relating to exempting certain emergency service organizations from 1-9 the sales and use tax on boats and boat motors. 1-10 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-11 SECTION 1. Subchapter B, Chapter 160, Tax Code, is amended by 1-12 adding Section 160.0245 to read as follows: 1-13 Sec. 160.0245. EXEMPTION FOR EMERGENCY SERVICE 1-14 ORGANIZATIONS. The taxes imposed by this chapter do not apply to 1-15 the sale of a taxable boat or motor to or to the use of a taxable 1-16 boat or motor by a volunteer fire department or other department, 1-17 company, or association organized for the purpose of answering fire 1-18 alarms and extinguishing fires or for the purpose of answering fire 1-19 alarms, extinguishing fires, and providing emergency medical 1-20 services, the members of which receive no compensation or only 1-21 nominal compensation for their services rendered, if the boat or 1-22 motor is used exclusively by the department, company, or 1-23 association. 1-24 SECTION 2. (a) This Act takes effect immediately if it 1-25 receives a vote of two-thirds of all the members elected to each 1-26 house, as provided by Section 39, Article III, Texas Constitution. 1-27 If this Act does not receive the vote necessary for immediate 1-28 effect, this Act takes effect September 1, 2001. 1-29 (b) The change in law made by this Act does not affect taxes 1-30 imposed before the effective date of this Act, and the law in 1-31 effect before the effective date of this Act is continued in effect 1-32 for purposes of the liability for and collection of those taxes. 1-33 * * * * *