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Amend the Hochberg Amendment to CSHB 3 (pages 219-221 of the
amendment book) as follows:
(1) On page 1, strike the bottom two lines, and strike all of
pages 2 and 3 and substitute the following:
(3) In Article 3, Part A, add the following SECTIONS and
renumber subsequent SECTIONS accordingly:
SECTION 3A.___. (a) Subchapter H, Chapter 151, Tax Code, is
amended by adding Section 151.3131 to read as follows:
Sec. 151.3131. PARKING AND STORAGE SERVICES. (a) Motor
vehicle parking and storage services are exempted under this
section from the taxes imposed by this chapter only if the services
are:
(1) provided at a parking facility owned or operated
by:
(A) a health facility;
(B) a nonprofit corporation that has donated land
on which a health facility is located or land that a health facility
uses to enhance the delivery of health services provided by the
health facility; or
(C) an entity that contracts with the health
facility or nonprofit corporation to provide the motor vehicle
parking and storage services; and
(2) the motor vehicle parking and storage services are
primarily used by patients of and visitors to the health facility
and people who work at the health facility.
(b) A person who operates a facility that provides motor
vehicle parking and storage services is not exempted under this
section until the person submits to the comptroller, in the form
required by the comptroller, notice that the person operates a
facility eligible for exemption and the comptroller verifies that
the facility is eligible. The comptroller shall maintain a list of
facilities in this state that provide motor vehicle parking and
storage services that are exempted from the taxes imposed under
this chapter.
(c) A facility that provides motor vehicle parking and
storage services exempted under this section shall prominently
display at the entrance or payment area of the facility a notice
that the parking and storage services provided are exempted from
the taxes imposed under this chapter.
(d) In this section, "health facility" means:
(1) a hospital, clinic, nursing home, extended care
facility, outpatient facility, rehabilitation facility, medical or
dental laboratory, medical or dental office building, x-ray or
scanning facility, medical or dental research, diagnostic, or
educational facility;
(2) an adult care facility, foster care facility,
live-care facility, retirement home or village, home for the aging,
or other facility that furnishes medical or nursing attention or
services and food and shelter to an individual for more than one
year;
(3) a multi-unit housing facility for the staff,
nurses, interns, and other employees of a health facility and for
their relatives or for patients or relatives of patients admitted
for treatment or care in a health facility; or
(4) any other structure or facility that is related to
or essential to the operation of a health facility.
(b) A facility that provides motor vehicle parking and
storage services exempted under Section 151.3131, Tax Code, as
added by this section, that is in existence on the effective date of
this part, and that provides users with a separate statement of the
amount charged for services and taxes may not:
(1) collect taxes imposed under Chapter 151, Tax Code,
on or after the date on which the facility is exempted; or
(2) increase the amount charged for motor vehicle
parking and storage services before the 180th day after the date on
which the facility is exempted.
(c) A facility that provides motor vehicle parking and
storage services exempted under Section 151.3131, Tax Code, as
added by this section, that is in existence on the effective date of
this part, and that charges tax inclusive of rates for motor vehicle
parking and storage services:
(1) shall reduce each rate charged to an amount not to
exceed the amount obtained by multiplying each rate charged by the
percentage obtained by dividing 1.00 by 1.00 plus the combined
state, local, and transportation authority tax rate otherwise
applicable to the facility on the date on which the facility is
exempted; and
(2) may not increase those rates before the 180th day
after the date on which the facility is exempted.
(d) A facility that provides motor vehicle parking and
storage services exempted under Section 151.3131, Tax Code, as
added by this section, and that is not in existence on the effective
date of this Act, may not collect taxes imposed under Chapter 151,
Tax Code, on or after the date on which the facility is exempted.
SECTION 3A.___. (a) Subchapter H, Chapter 151, Tax Code, is
amended by adding Section 151.3132 to read as follows:
Sec. 151.3132. DIAPERS. (a) Diapers are exempt from the
taxes imposed by this chapter.
(b) The exemption under Subsection (a) applies to:
(1) the sale or use of disposable diapers;
(2) the sale or use of reusable cloth diapers; and
(3) diaper services that provide diaper rental and
laundry.