Floor Packet Page No. 51
Amend HB 3 as follows:
(1) Add the following appropriately numbered SECTION to Part A of Article 3 of the bill and renumber subsequent SECTIONS
accordingly:
SECTION 3A.__. (a) There are exempted from the increase in
the rate of the tax imposed by Chapter 151, Tax Code, that is made by
this part the receipts from the sale, use, or rental and the
storage, use, or consumption in this state of taxable items, if:
(1) the items are used:
(A) for the performance of a contract for the
improvement of real property entered into on or before July 27,
2005, if the contract is not subject to change or modification
because of the tax rate increase made by this part; or
(B) pursuant to an obligation of a bid submitted
for the improvement of real property submitted on or before July 27,
2005, if the bid may not be withdrawn, modified, or changed because
of the tax rate increase made by this part; and
(2) an electronic or paper copy of the contract or bid
on which the exemption is claimed is given by the taxpayer to the
comptroller not later than October 1, 2005.
(b) The exemption provided by this section expires
September 1, 2007.
(2) Add the following appropriately numbered ARTICLE to the
bill and renumber subsequent ARTICLES of the bill accordingly:
ARTICLE ___. SEXUALLY ORIENTED BUSINESS ADMISSIONS FEE
SECTION ___.01. Sections 47.001-47.004, Business &
Commerce Code, as renumbered by HB 2018, Acts of the 79th
Legislature, Regular Session, 2005, are redesignated as Subchapter
A, Chapter 47, Business & Commerce Code, and a subchapter heading is
added to read as follows:
SUBCHAPTER A. RESTRICTION ON OWNERS, OPERATORS, MANAGERS, OR
EMPLOYEES OF SEXUALLY ORIENTED BUSINESSES
SECTION ___.02. Section 47.001, Business & Commerce Code,
as renumbered by HB 2018, Acts of the 79th Legislature, Regular
Session, 2005, is amended to read as follows:
Sec. 47.001. DEFINITIONS. In this subchapter [chapter]:
(1) "Sex offender" means a person who has been
convicted of or placed on deferred adjudication for an offense for
which a person is subject to registration under Chapter 62, Code of
Criminal Procedure.
(2) "Sexually oriented business" has the meaning
assigned by Section 243.002, Local Government Code.
SECTION ___.03. Chapter 47, Business & Commerce Code, as
renumbered by HB 2018, Acts of the 79th Legislature, Regular
Session, 2005, is amended by adding Subchapter B to read as follows:
SUBCHAPTER B. FEE ON ADMISSIONS TO CERTAIN SEXUALLY
ORIENTED BUSINESSES
Sec. 47.051. DEFINITIONS. In this subchapter:
(1) "Nude" means:
(A) entirely unclothed; or
(B) clothed in a manner that leaves uncovered or
visible through less than fully opaque clothing any portion of the
breasts below the top of the areola of the breasts, if the person is
female, or any portion of the genitals or buttocks.
(2) "Sexually oriented business" has the meaning
assigned by Section 243.002, Local Government Code.
Sec. 47.052. ADMISSION FEE. (a) A fee is imposed on a
sexually oriented business that provides live nude entertainment or
performances in an amount equal to $4 for each entry by each
customer admitted to the business.
(b) For purposes of this section, the amount that a business
charges a customer for admission includes a membership fee or a
multiple-entry admission charge.
Sec. 47.053. REMISSION OF FEE TO COMPTROLLER; DEPOSIT IN
GENERAL REVENUE. A sexually oriented business shall remit the fee
imposed by Section 47.052 to the comptroller each quarter in the
manner prescribed by the comptroller for deposit to the credit of
the general revenue fund.
Sec. 47.054. ADMINISTRATION, COLLECTION, AND ENFORCEMENT.
The comptroller shall adopt any necessary rules for the
administration, payment, collection, and enforcement of the fee
imposed by this chapter.
SECTION ___.04. Subchapter B, Chapter 47, Business &
Commerce Code, as added by this article, expires August 31, 2007.
SECTION ___.05. The fee imposed by Section 47.052, Business &
Commerce Code, as added by this article, applies only to a
customer admitted to a sexually oriented business on or after the
effective date of this article.
SECTION ___.06. This article takes effect January 1, 2006.