78R10993 SMJ-D


By:  Hodge                                                        H.B. No. 30 

Substitute the following for H.B. No. 30:                                     

By:  Woolley                                                  C.S.H.B. No. 30 



A BILL TO BE ENTITLED

AN ACT

relating to the application of certain taxes on persons exclusively 
involved in television, motion picture, video, and audio 
productions.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Subchapter E, Chapter 152, Tax Code, is amended 
by adding Section 152.094 to read as follows:
	Sec. 152.094.  MOTOR VEHICLES USED IN TELEVISION, MOTION 
PICTURE, VIDEO, OR AUDIO PRODUCTIONS.  (a)  The taxes imposed by 
this chapter do not apply to the purchase, rental, or use of a motor 
vehicle used exclusively in connection with the production for 
consideration of a television film, commercial, or program, a 
motion picture, or a video or audio recording, a copy of which is 
sold or offered for ultimate sale, licensed, distributed, 
broadcast, or otherwise commercially exhibited.
	(b)  The tax that would have been remitted on gross rental 
receipts without the exemption provided by this section is 
considered to have been remitted for the purpose of computing the 
minimum gross rental receipts tax imposed by Section 152.026.
	SECTION 2.  Subchapter C, Chapter 156, Tax Code, is amended 
by adding Section 156.104 to read as follows:
	Sec. 156.104.  EXCEPTION--PERSONS INVOLVED IN TELEVISION, 
MOTION PICTURE, VIDEO, OR AUDIO PRODUCTIONS. (a)  Subject to this 
section, this chapter does not impose a tax on a person involved 
exclusively in the production for consideration of a television 
film, commercial, or program, a motion picture, or a video or audio 
recording, a copy of which is sold or offered for ultimate sale, 
licensed, distributed, broadcast, or otherwise commercially 
exhibited, provided that the person has the right to use or possess 
a room in one hotel or in a series of two or more hotels for at least 
15 consecutive days.
	(b)  A person otherwise excepted under this section shall pay 
the tax imposed by this chapter and is entitled to a refund of the 
amount of tax paid in accordance with Section 156.154.
	SECTION 3.  Section 156.154(a), Tax Code, is amended to read 
as follows:     
	(a)  A governmental entity [that is] entitled under Section 
156.103 or a person entitled under Section 156.104 to a refund of 
taxes paid under this chapter must file a refund claim with the 
comptroller.
	SECTION 4.  (a)  This Act takes effect July 1, 2003, if it 
receives a vote of two-thirds of all members elected to each house, 
as provided by Section 39, Article III, Texas Constitution. If this 
Act does not receive the vote necessary for effect on that date, 
this Act takes effect October 1, 2003.
	(b)  The change in law made by this Act does not affect taxes 
imposed before the effective date of this Act, and the law in effect 
before the effective date of this Act is continued in effect for the 
purposes of the liability for and collection of those taxes.