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Amend SB 636 on third reading as follows:
(1) Strike the recital to the SECTION of the bill added by Amendment No. 2 by Thompson on second reading that amends Section
321.203, Tax Code, and substitute the following:
Section 321.203, Tax Code, is amended by amending Subsections
(c) and (d) and adding Subsections (c-1), (c-2), (c-3), and (c-4) to
read as follows:
(2) In Section 321.203(c-3), Tax Code, as added by Amendment
No. 2 by Thompson on second reading, strike "a municipality that has
entered into an economic development agreement described by
Subsection (c-2)" and substitute "a municipality that has entered
into an economic development agreement described by Subsection
(c-2) or (c-4)".
(3) Immediately following Section 321.203(c-3), Tax Code,
as added by Amendment No. 2 by Thompson on second reading, insert
the following:
(c-4) Notwithstanding any other provision of this section,
Subsection (c) does not apply if:
(1) the taxable item is shipped or delivered from a
warehouse:
(A) that is a place of business of the retailer;
(B) that is located in a county in which a
navigable river is wholly located and in the largest municipality
in that county that has created an industrial development
corporation; and
(C) in relation to which the retailer has an
economic development agreement with:
(i) the municipality in which the warehouse
is located that was entered into under Chapter 380, 504, or 505,
Local Government Code, a predecessor statute, or any other law, and
that took effect before January 1, 2009; or
(ii) the county in which the warehouse is
located that was entered into under Chapter 381, Local Government
Code, a predecessor statute, or any other law, and that took effect
before January 1, 2009; and
(2) the place of business of the retailer at which the
retailer first receives the order in the manner described by
Subsection (c) is a retail outlet identified as being served by the
warehouse on January 1, 2009, in information provided to the
comptroller as prescribed by Subsection (c-3) or Section
323.203(c-3), as applicable, before their expiration.
(4) Strike the recital to the SECTION of the bill added by
Amendment No. 2 by Thompson on second reading that amends Section
323.203, Tax Code, and substitute the following:
Section 323.203, Tax Code, is amended by amending Subsections
(c) and (d) and adding Subsections (c-1), (c-2), (c-3), and (c-4) to
read as follows:
(5) In Section 323.203(c-3), Tax Code, as added by Amendment
No. 2 by Thompson on second reading, strike "a county that has
entered into an economic development agreement described by
Subsection (c-2)" and substitute "a county that has entered into an
economic development agreement described by Subsection (c-2) or
(c-4)".
(6) Immediately following Section 323.203(c-3), Tax Code,
as added by Amendment No. 2 by Thompson on second reading, insert
the following:
(c-4) Notwithstanding any other provision of this section,
Subsection (c) does not apply if:
(1) the taxable item is shipped or delivered from a
warehouse:
(A) that is a place of business of the retailer;
(B) that is located in a county in which a
navigable river is wholly located and in the largest municipality
in that county that has created an industrial development
corporation; and
(C) in relation to which the retailer has an
economic development agreement with:
(i) the county in which the warehouse is
located that was entered into under Chapter 381, Local Government
Code, a predecessor statute, or any other law, and that took effect
before January 1, 2009; or
(ii) the municipality in which the
warehouse is located that was entered into under Chapter 380, 504,
or 505, Local Government Code, a predecessor statute, or any other
law, and that took effect before January 1, 2009; and
(2) the place of business of the retailer at which the
retailer first receives the order in the manner described by
Subsection (c) is a retail outlet identified as being served by the
warehouse on January 1, 2009, in information provided to the
comptroller as prescribed by Subsection (c-3) or Section
321.203(c-3), as applicable, before their expiration.
(7) Strike the SECTION of the bill added by Amendment No. 2
by Thompson on second reading that specifies the effective date of
the changes made to Sections 321.203 and 323.203, Tax Code, and
substitute the following appropriately numbered SECTION:
SECTION ____. Notwithstanding any other provision of this
Act, Sections 321.203(c-3) and 323.203(c-3), Tax Code, as added by
this Act, take effect immediately 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 immediate effect, Sections
321.203(c-3) and 323.203(c-3), Tax Code, as added by this Act, take
effect August 31, 2009.