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AN ACT
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relating to the miscellaneous gross receipts tax 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 that makes a |
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sale to an ultimate consumer [located] in an incorporated city or |
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town having a population of more than 1,000, according to the last |
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federal census next preceding the filing of the report. |
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SECTION 3. The amendments made by this Act to Sections |
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182.021 and 182.022, Tax Code, are a clarification of existing law |
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and do not imply that existing law may be construed as inconsistent |
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with the law as amended by this Act. |
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SECTION 4. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2017. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I hereby certify that S.B. No. 559 passed the Senate on |
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March 22, 2017, by the following vote: Yeas 29, Nays 0; and that |
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the Senate concurred in House amendment on May 16, 2017, by the |
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following vote: Yeas 30, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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I hereby certify that S.B. No. 559 passed the House, with |
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amendment, on May 9, 2017, by the following vote: Yeas 140, |
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Nays 5, two present not voting. |
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______________________________ |
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Chief Clerk of the House |
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Approved: |
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______________________________ |
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Date |
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______________________________ |
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Governor |