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A BILL TO BE ENTITLED
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AN ACT
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relating to the application of the miscellaneous gross receipts tax |
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on utility 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 doing business |
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[located] in an incorporated city or town having a population of |
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more than 1,000, according to the last federal census next |
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preceding the filing of the report. |
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SECTION 3. Section 182.025(e)(3), Tax Code, is amended to |
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read as follows: |
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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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SECTION 4. The amendments made by this Act to Sections |
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182.021, 182.022, and 182.025, Tax Code, are a clarification of |
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existing law and do not imply that existing law may be construed as |
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inconsistent with the law as amended by this Act. |
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SECTION 5. 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. |