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A BILL TO BE ENTITLED
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AN ACT
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relating to miscellaneous gross receipts taxes on utility |
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companies. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 182.021(1), Tax Code, is amended to read |
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as follows: |
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(1) "Utility company" means a person: |
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(A) who owns or operates a gas or water works, or |
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water plant used for [local] sale and distribution [located] within |
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an incorporated city or town in this state; or |
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(B) who owns or operates an electric light or |
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electric power works, or light plant used for [local] sale and |
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distribution [located] within an incorporated city or town in this |
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state, or who is a retail electric provider, as that term is defined |
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in Section 31.002, Utilities Code, that makes [local] sales within |
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an incorporated city or town in this state; provided, however, that |
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a person who owns an electric light or electric power or gas plant |
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used for distribution but who does not make retail sales to the |
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ultimate consumer within an incorporated city or town in this state |
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is not included in this definition. |
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SECTION 2. Section 182.022(a), Tax Code, is amended to read |
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as follows: |
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(a) A tax is imposed on each utility company making sales to |
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ultimate consumers [located] in an incorporated city or town having |
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a population of more than 1,000, according to the last federal |
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census next preceding the filing of the report. |
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SECTION 3. Section 182.025(e), Tax Code, is amended to read |
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as follows: |
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(e) In this section: |
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(1) |
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"Distribution service" has the meaning assigned |
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by Section 33.008, Utilities Code. |
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(2) "Electric utility" has the meaning assigned by |
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Section 31.002, Utilities Code. |
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(3) "Public utility" means: |
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(A) a person who owns or operates a gas or water |
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works or water plant used for [local] sale and distribution |
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[located] within an incorporated city or town in this state; or |
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(B) an electric utility or transmission and |
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distribution utility providing distribution service within an |
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incorporated city or town in this state. |
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(4) "Transmission and distribution utility" has the |
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meaning assigned by Section 31.002, Utilities Code. |
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SECTION 4. This Act takes effect September 1, 2017. |