By: Hancock  S.B. No. 559
         (In the Senate - Filed January 20, 2017; February 8, 2017,
  read first time and referred to Committee on Business & Commerce;
  March 16, 2017, reported adversely, with favorable Committee
  Substitute by the following vote:  Yeas 9, Nays 0; March 16, 2017,
  sent to printer.)
Click here to see the committee vote
 
  COMMITTEE SUBSTITUTE FOR S.B. No. 559 By:  Hancock
 
 
A BILL TO BE ENTITLED
 
AN ACT
 
  relating to the application of the miscellaneous gross receipts tax
  on utility companies.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 182.021(1), Tax Code, is amended to read
  as follows:
               (1)  "Utility company" means a person:
                     (A)  who owns or operates a gas or water works, or
  water plant used for [local] sale and distribution [located] within
  an incorporated city or town in this state; or
                     (B)  who owns or operates an electric light or
  electric power works, or light plant used for [local] sale and
  distribution [located] within an incorporated city or town in this
  state, or who is a retail electric provider, as that term is defined
  in Section 31.002, Utilities Code, that makes [local] sales within
  an incorporated city or town in this state; provided, however, that
  a person who owns an electric light or electric power or gas plant
  used for distribution but who does not make retail sales to the
  ultimate consumer within an incorporated city or town in this state
  is not included in this definition.
         SECTION 2.  Section 182.022(a), Tax Code, is amended to read
  as follows:
         (a)  A tax is imposed on each utility company that makes a
  sale to an ultimate consumer [located] in an incorporated city or
  town having a population of more than 1,000, according to the last
  federal census next preceding the filing of the report.
         SECTION 3.  Section 182.025(e)(3), Tax Code, is amended to
  read as follows:
               (3)  "Public utility" means:
                     (A)  a person who owns or operates a gas or water
  works or water plant used for [local] sale and distribution
  [located] within an incorporated city or town in this state; or
                     (B)  an electric utility or transmission and
  distribution utility providing distribution service within an
  incorporated city or town in this state.
         SECTION 4.  This Act takes effect September 1, 2017.
 
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