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A BILL TO BE ENTITLED
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AN ACT
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relating to the sales and use tax exemption for certain amusement |
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services. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.3101, Tax Code, is amended by adding |
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Subsection (d) to read as follows: |
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(d) An amusement service is exclusively provided under |
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Subsection a(4) if the amusement service is provided at a |
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"designated facility" defined in Section 334.401, Local Government |
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Code, which is also a qualified project as defined in Section |
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351.1015(a)(5)(b), Tax Code. |
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SECTION 2. The change in law made by this Act does not |
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affect taxes imposed before the effective date of this Act, and the |
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law in effect before the effective date of this Act is continued in |
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effect for purposes of the liability for and collection of those |
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taxes. |
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SECTION 3. This Act takes effect October 1, 2019. |