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78R6328 SMJ-F

By:  Smith of Harris                                              H.B. No. 1393



A BILL TO BE ENTITLED

AN ACT

relating to the application of the sales tax and licensing fees to 
professional land surveyors.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.   Sections 151.0048(a) and (b), Tax Code, are 
amended to read as follows:
	(a)  Except as provided by Subsection (b), "real property 
service" means:    
		(1)  landscaping;                                                             
		(2)  the care and maintenance of lawns, yards, or 
ornamental trees or other plants;
		(3)  the removal or collection of garbage, rubbish, or 
other solid waste other than:
			(A)  hazardous waste;                                                        
			(B)  industrial solid waste;                                                 
			(C)  waste material that results from an activity 
associated with the exploration, development, or production of oil, 
gas, geothermal resources, or any other substance or material 
regulated by the Railroad Commission of Texas under Section 91.101, 
Natural Resources Code;
			(D)  domestic sewage or an irrigation return flow, 
to the extent the sewage or return flow does not constitute garbage 
or rubbish; and
			(E)  industrial discharges subject to regulation 
by permit issued pursuant to Chapter 26, Water Code;
		(4)  building or grounds cleaning, janitorial, or 
custodial services; or
		(5)  a structural pest control service covered by 
Section 2, Texas Structural Pest Control Act (Article 135b-6, 
Vernon's Texas Civil Statutes)[; or
		[(6)  the surveying of real property].                       
	(b)  "Real property service" does not include:                          
		(1)  a service listed under Subsection (a)  if the 
service is purchased by a contractor as part of the improvement of 
the real property with a new structure to be used as a residence or 
other improvement immediately adjacent to the new structure and 
used in the residential occupancy of the structure; or
		(2)  the surveying of real property.                                   
	SECTION 2.  Subchapter F, Chapter 1071, Occupations Code, is 
amended by adding Section 1071.264 to read as follows:
	Sec. 1071.264.  ADDITIONAL FEE.  (a)  In addition to the 
application fee required by Section 1071.252 for registration as a 
professional land surveyor, and in addition to the fee required by 
Section 1071.303 for renewal of registration, the applicant shall 
pay a fee of $200.
	(b)  For each additional fee collected under this section, 
$50 shall be deposited to the credit of the foundation school fund 
and $150 shall be deposited to the credit of the general revenue 
fund.
	SECTION 3.  (a)  This Act takes effect October 1, 2003.                        
	(b)  The change in law made by Section 1 of this Act does not 
affect taxes imposed before the effective date of this Act, and the 
law in effect before that date is continued in effect for the 
purpose of the liability for and collection of those taxes.
	(c)  Section 2 of this Act applies only to a fee imposed on or 
after the effective date of this Act.