By Harris                                              S.B. No. 615
         77R3144 SMJ-D                           
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to the definition of security services for purposes of the
 1-3     application of the sales tax.
 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-5           SECTION 1. Section 151.0075, Tax Code, is amended to read as
 1-6     follows:
 1-7           Sec. 151.0075.  "SECURITY SERVICE." "Security service" means
 1-8     service for which a license is required under Section 13, Private
 1-9     Investigators and Private Security Agencies Act (Article
1-10     4413(29bb), Vernon's Texas Civil Statutes).  The term does not
1-11     include a charge for a service or expense that is directly related
1-12     to and incurred while providing a security service, such as a meal,
1-13     telephone call, hotel room, or airplane ticket.
1-14           SECTION 2. (a)  This Act takes effect July 1, 2001, if it
1-15     receives a vote of two-thirds of all members elected to each house,
1-16     as provided by Section 39, Article III, Texas Constitution.  If
1-17     this Act does not receive the vote necessary for effect on that
1-18     date, this Act takes effect October 1, 2001.
1-19           (b)  The change in law made by this Act does not affect taxes
1-20     imposed before the effective date of this Act, and the law in
1-21     effect before the effective date of this Act is continued in effect
1-22     for the purposes of the liability for and collection of those
1-23     taxes.