Amend the Jackson amendment (Amendment packet, page 20) on 
page 1 of the amendment, after the period, by inserting:

If this subsection is declared invalid or unenforceable by any 
court, or if a taxing entity violates this subsection:
		(1)  the taxable entity:                                               
			(A)  holds the entire amount of the fee, charge, 
reimbursement, or other item collected in trust for the benefit of 
the state; and
			(B)  is liable to the state for the entire amount 
of the fee, charge, reimbursement, or other item collected plus any 
accrued penalties and interest on the amount collected; and
		(2)  the remission of the amount collected from a third 
party under this subsection is:
			(A)  a voluntary payment of tax by the third 
party; and             
			(B)  in addition to the amount otherwise owed and 
payable by the taxable entity under this chapter.