Amend Floor Amendment No. 1 to SB 1848 by adding the following
appropriately numbered SECTIONS to read as follows and renumbering
subsequent SECTIONS accordingly:
SECTION __. (a) Subchapter C, Chapter 57, Utilities Code, is
repealed.
(b) The assessment imposed under Subchapter C, Chapter 57,
Utilities Code, for the calendar quarter ending in September 2007
is due on the last day of October 2007, and Subchapter C, Chapter
57, Utilities Code, is continued in effect for the collection of the
assessment due and for civil and criminal enforcement of the
liability for that assessment.
(c) A telecommunications utility or commercial mobile
service provider subject to Subchapter C, Chapter 57, Utilities
Code, may recover from the utility's customers through a monthly
billing process the amount of the assessment imposed under that
subchapter as provided by Section 57.048(f), Utilities Code, and
the former law is continued in effect for that purpose.
(d) Notwithstanding any other provision of this Act
providing for a different effective date, this section takes effect
October 1, 2007.
SECTION __. (a) Section 171.103(b), Tax Code, as effective
January 1, 2008, is amended to read as follows:
(b) A combined group shall include in its gross receipts
computed under Subsection (a) the gross receipts of each taxable
entity that is a member of the combined group [and that has a nexus
with this state for the purpose of taxation].
(b) Section 171.1055(b), Tax Code, as effective January 1,
2008, is amended to read as follows:
(b) In apportioning margin, receipts derived from
transactions between individual members of a combined group that
are excluded under Section 171.1014(c)(3) may not be included in
the receipts of the taxable entity from its business done in this
state as determined under Section 171.103[, except that receipts
derived from the sale of tangible personal property between
individual members of a combined group where one member party to the
transaction does not have nexus in this state shall be included in
the receipts of the taxable entity from its business done in this
state as determined under Section 171.103 to the extent that the
member of the combined group that does not have nexus in this state
resells the tangible personal property without modification to a
purchaser in this state].
(c) In the event of a conflict between a provision of this
section and another Act passed by the 80th Legislature, Regular
Session, 2007, that becomes law, this section prevails and controls
regardless of relative dates of enactment.
(d) This section applies only to a report originally due on
or after the effective date of this section.
(e) Notwithstanding any other provision of this Act, this
section takes effect January 1, 2008.
SECTION __. The repeal of Subchapter C, Chapter 57,
Utilities Code, by this Act takes effect only if Sections 171.103
and 171.1055, Tax Code, as effective January 1, 2008, and as amended
by this Act or by another Act of the 80th Legislature, Regular
Session, 2007, providing for identical amendment of those sections
become law. If Sections 171.103 and 171.1055, Tax Code, as
effective January 1, 2008, and as amended by this Act or by another
Act of the 80th Legislature, Regular Session, 2007, providing for
identical amendment of those sections do not become law, the
Section of this Act repealing Subchapter C, Chapter 57, Utilities
Code, has no effect.