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.