This website will be unavailable from Friday, April 26, 2024 at 6:00 p.m. through Monday, April 29, 2024 at 7:00 a.m. due to data center maintenance.

                                                                                

78R8412 DAK-F

By:  Wentworth                                                    S.B. No. 1705



A BILL TO BE ENTITLED

AN ACT

relating to the authority of certain taxing entities to repeal the 
local sales and use tax exemption for telecommunications services.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Section 322.109(d), Tax Code, is amended to read 
as follows:     
	(d)  The governing board of a taxing entity created under 
Chapter 451, Transportation Code, may not repeal the application of 
the exemption provided by Subsection (a) unless the repeal is first 
approved by a majority vote of a committee created under Section 
451.061(d), Transportation Code [of the members of the governing 
body of each municipality that created the taxing entity].  A 
reinstatement of the exemption must be approved in the same manner.
	SECTION 2.  This Act takes effect immediately if it receives 
a vote of two-thirds of all the members elected to each house, as 
provided by Section 39, Article III, Texas Constitution.  If this 
Act does not receive the vote necessary for immediate effect, this 
Act takes effect September 1, 2003.