Amend CSHB 2233 as follows:
(1) Add the following appropriately numbered SECTION to the bill and renumber subsequent SECTIONS of the bill accordingly:
SECTION __. (a) Subchapter E, Chapter 152, Tax Code, is
amended by adding Section 152.094 to read as follows:
Sec. 152.094. MOTOR VEHICLES USED IN TELEVISION, MOTION
PICTURE, VIDEO, OR AUDIO PRODUCTIONS. (a) In this section,
"nonbroadcast, industrial, or educational recorded material" means
material produced for instructional, educational, sales,
promotional, amusement, or entertainment purposes, regardless of
the medium used or the manner displayed or transmitted. The term
includes recording of events for sale to interested persons.
(b) The taxes imposed by this chapter do not apply to the
purchase, rental, or use of a motor vehicle used exclusively in
connection with the production for consideration of a television
film, commercial, or program, nonbroadcast, industrial, or
educational recorded material, a motion picture, or a video or
audio recording, a copy of which is sold or offered for ultimate
sale, licensed, distributed, broadcast, or otherwise commercially
exhibited.
(c) The tax that would have been remitted on gross rental
receipts without the exemption provided by this section is
considered to have been remitted for the purpose of computing the
minimum gross rental receipts tax imposed by Section 152.026.
(b) Subchapter C, Chapter 156, Tax Code, is amended by
adding Section 156.105 to read as follows:
Sec. 156.105. EXCEPTION--PERSONS INVOLVED IN TELEVISION,
MOTION PICTURE, VIDEO, OR AUDIO PRODUCTIONS. (a) In this section,
"nonbroadcast, industrial, or educational recorded material" means
material produced for instructional, educational, sales,
promotional, amusement, or entertainment purposes, regardless of
the medium used or the manner displayed or transmitted. The term
includes recording of events for sale to interested persons.
(b) Subject to this section, this chapter does not impose a
tax on a person involved exclusively in the production for
consideration of a television film, commercial, or program,
nonbroadcast, industrial, or educational recorded material, a
motion picture, or a video or audio recording, a copy of which is
sold or offered for ultimate sale, licensed, distributed,
broadcast, or otherwise commercially exhibited, provided that the
person has the right to use or possess a room in one hotel or in a
series of two or more hotels for at least three consecutive days.
(c) A person otherwise excepted under this section shall pay
the tax imposed by this chapter and is entitled to a refund of the
amount of tax paid in accordance with Section 156.154.
(c) Section 156.154(a), Tax Code, is amended to read as
follows:
(a) A governmental entity [that is] entitled under Section
156.103 or a person entitled under Section 156.105 to a refund of
taxes paid under this chapter must file a refund claim with the
comptroller.
(d) The change in law made by this section does not affect
taxes imposed before the effective date of this section, and the law
in effect before the effective date of this section is continued in
effect for the purposes of the liability for and collection of those
taxes.
(e) This section takes effect July 1, 2005, if this Act
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 effect on that
date, this section takes effect October 1, 2005.
(2) On page 20, line 4, between "section" and the comma,
insert "or as otherwise provided by this Act".
(3) On page 20, line 11, between "session" and the
semicolon, insert ", except as otherwise provided by this Act".