Amend CSHB 3319 (house committee printing) by adding the
following appropriately numbered SECTIONS to read as follows and
renumbering subsequent SECTIONS accordingly:
SECTION ____. (a) Section 151.007, Tax Code, is amended by
adding Subsection (f) to read as follows:
(f) The sales price of telecommunications services does not
include the following assessments and fees, if the assessment or
fee is passed through to the purchaser of the service:
(1) the utility gross receipts assessment imposed
under Subchapter A, Chapter 16, Utilities Code;
(2) the state universal service fund assessment
imposed under Subchapter B, Chapter 56, Utilities Code;
(3) the federal universal service fund charge;
(4) the telecommunications infrastructure fund
assessment imposed under Subchapter C, Chapter 57, Utilities Code;
or
(5) a municipal franchise fee or right-of-way fee
authorized by Chapter 283, Local Government Code.
(b) Notwithstanding any other provision of this Act, this
section takes effect September 1, 2007.
SECTION ____ (a) Section 152.041(a), Tax Code, is amended
to read as follows:
(a) The tax assessor-collector of the county in which an
application for registration or for a Texas certificate of title is
made shall collect taxes imposed by this chapter[, subject to
Section 152.0412,] unless another person is required by this
chapter to collect the taxes.
(b) Sections 152.002(f), 152.0412, and 152.1222, Tax Code,
are repealed.
(c) The standard presumptive values for motor vehicles
established as provided by Section 152.0412, Tax Code, have no
effect on and after the effective date of this section.
(d) Notwithstanding any other provision of this Act, this
section takes effect September 1, 2007.