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By: Coleman H.B. No. 2281
A BILL TO BE ENTITLED
AN ACT
relating to taxes and fees.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter A, Chapter 151, Tax Code, is amended
by adding Section 151.0041 to read as follows:
Sec. 151.0041. LEGAL SERVICES. "Legal services" means an
act or activity constituting the practice of law and any other act
or activity provided by an attorney-at-law licensed by the Supreme
Court of Texas to a client in connection with the practice of law.
The term also includes services provided by a paralegal or a legal
secretary employed by an attorney-at-law and provided to the
attorney's client in connection with the practice of law.
SECTION 2. Section 151.0101(a), Tax Code, is amended to
read as follows:
(a) "Taxable services" means:
(1) amusement services;
(2) cable television services;
(3) personal services;
(4) motor vehicle parking and storage services;
(5) the repair, remodeling, maintenance, and
restoration of tangible personal property, except:
(A) aircraft;
(B) a ship, boat, or other vessel, other than:
(i) a taxable boat or motor as defined by
Section 160.001;
(ii) a sports fishing boat; or
(iii) any other vessel used for pleasure;
(C) the repair, maintenance, and restoration of a
motor vehicle; and
(D) the repair, maintenance, creation, and
restoration of a computer program, including its development and
modification, not sold by the person performing the repair,
maintenance, creation, or restoration service;
(6) telecommunications services;
(7) credit reporting services;
(8) debt collection services;
(9) insurance services;
(10) information services;
(11) real property services;
(12) data processing services;
(13) real property repair and remodeling;
(14) security services;
(15) telephone answering services;
(16) Internet access service; [and]
(17) a sale by a transmission and distribution
utility, as defined in Section 31.002, Utilities Code, of
transmission or delivery of service directly to an electricity
end-use customer whose consumption of electricity is subject to
taxation under this chapter; and
(18) legal services.
SECTION 3. Section 154.021(b), Tax Code, is amended to read
as follows:
(b) The tax rates are:
(1) $20.51 [$20.50] per thousand on cigarettes
weighing three pounds or less per thousand; and
(2) the rate provided by Subdivision (1) plus $2.10
per thousand on cigarettes weighing more than three pounds per
thousand.
SECTION 4. Section 171.853(a), Tax Code, as added by
Chapter 1219, Acts of the 77th Legislature, Regular Session, 2001,
is amended to read as follows:
(a) The amount of the credit is 11 [10] percent of the wages
paid by the corporation for each qualified employee.
SECTION 5. Section 153.051(d), Occupations Code, is amended
to read as follows:
(d) The board may not set, charge, collect, receive, or
deposit any of the following fees in excess of:
(1) $1,800 [$900] for a license;
(2) $600 [$200] for a first annual registration
permit;
(3) $600 [$200] for a temporary license;
(4) $600 [$200] for renewal of an annual registration
permit;
(5) $600 [$200] for a physician-in-training permit;
(6) $900 [$300] for the processing of an application
and the issuance of an annual registration for anesthesia in an
outpatient setting;
(7) $600 [$200] for an endorsement to other state
medical boards;
(8) $600 [$200] for a duplicate license; or
(9) $2,100 [$700] for a reinstated license after
cancellation for cause.
SECTION 6. (a) This Act takes effect September 1, 2003.
(b) The change in law made by this Act does not affect taxes
or fees imposed before the effective date of this Act, and the
former law is continued in effect for purposes of the liability for
and collection of those taxes and fees.