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By:  Wentworth                                                    S.B. No. 1705
	(In the Senate - Filed March 14, 2003; March 20, 2003, read 
first time and referred to Committee on Intergovernmental 
Relations; March 27, 2003, reported adversely, with favorable 
Committee Substitute by the following vote:  Yeas 4, Nays 0; 
March 27, 2003, sent to printer.)


COMMITTEE SUBSTITUTE FOR S.B. No. 1705                                   By:  Wentworth


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, Tax Code, is amended by 
amending Subsection (d), adding a new Subsection (e), and 
relettering existing Subsection (e) as Subsection (f) 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 of the members of the governing body of each 
municipality that created the taxing entity, except as authorized 
by Subsection (e).  A reinstatement of the exemption must be 
approved in the same manner.
	(e)  The governing board of a taxing entity created before 
1980 in which the principal municipality has a population of less 
than 1.2 million 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.  A reinstatement of the exemption must be 
approved in the same manner.
	(f)  A vote of a taxing entity board repealing the 
application of or reinstating the exemption must be entered in the 
minutes of the entity.  The entity board chairman or secretary shall 
send to the comptroller by United States certified or registered 
mail a copy of each order adopted under this section.  The repeal of 
the application of the exemption or a reinstated exemption takes 
effect within the entity on the first day of the first calendar 
quarter after the expiration of the first complete calendar quarter 
after the date on which the comptroller receives a copy of the 
order.
	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.



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