By Hodge H.B. No. 939
77R935 SMJ-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the application of certain taxes on persons involved in
1-3 television, motion picture, video, and audio productions.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Subchapter E, Chapter 152, Tax Code, is amended
1-6 by adding Section 152.094 to read as follows:
1-7 Sec. 152.094. MOTOR VEHICLES USED IN TELEVISION, MOTION
1-8 PICTURE, VIDEO, OR AUDIO PRODUCTIONS. (a) The taxes imposed by
1-9 this chapter do not apply to the purchase, rental, or use of a
1-10 motor vehicle in connection with the production for consideration
1-11 of a television film, commercial, or program, a motion picture, or
1-12 a video or audio recording, a copy of which is sold or offered for
1-13 ultimate sale, licensed, distributed, broadcast, or otherwise
1-14 commercially exhibited.
1-15 (b) The tax that would have been remitted on gross rental
1-16 receipts without the exemption provided by this section shall be
1-17 deemed to have been remitted for the purpose of computing the
1-18 minimum gross rental receipts tax imposed by Section 152.026.
1-19 SECTION 2. Subchapter C, Chapter 156, Tax Code, is amended
1-20 by adding Section 156.104 to read as follows:
1-21 Sec. 156.104. EXCEPTION--PERSONS INVOLVED IN TELEVISION,
1-22 MOTION PICTURE, VIDEO, OR AUDIO PRODUCTIONS. (a) Subject to this
1-23 section, this chapter does not impose a tax on a person involved in
1-24 the production for consideration of a television film, commercial,
2-1 or program, a motion picture, or a video or audio recording, a copy
2-2 of which is sold or offered for ultimate sale, licensed,
2-3 distributed, broadcast, or otherwise commercially exhibited,
2-4 provided that the person has the right to use or possess a room in
2-5 one hotel or in a series of two or more hotels for at least 15
2-6 consecutive days.
2-7 (b) A person otherwise excepted under this section shall pay
2-8 the tax imposed by this chapter and is entitled to a refund of the
2-9 amount of tax paid in accordance with Section 156.154.
2-10 SECTION 3. Section 156.154(a), Tax Code, is amended to read
2-11 as follows:
2-12 (a) A governmental entity [that is] entitled under Section
2-13 156.103 or a person entitled under Section 156.104 to a refund of
2-14 taxes paid under this chapter must file a refund claim with the
2-15 comptroller.
2-16 SECTION 4. (a) This Act takes effect July 1, 2001, if it
2-17 receives a vote of two-thirds of all members elected to each house,
2-18 as provided by Section 39, Article III, Texas Constitution. If this
2-19 Act does not receive the vote necessary for effect on that date,
2-20 this Act takes effect October 1, 2001.
2-21 (b) The change in law made by this Act does not affect taxes
2-22 imposed before the effective date of this Act, and the law in
2-23 effect before the effective date of this Act is continued in effect
2-24 for the purposes of the liability for and collection of those
2-25 taxes.