Bill Text: TX SB559 | 2017-2018 | 85th Legislature | Enrolled


Bill Title: Relating to the miscellaneous gross receipts tax on utility companies.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Passed) 2017-05-23 - Effective immediately [SB559 Detail]

Download: Texas-2017-SB559-Enrolled.html
 
 
  S.B. No. 559
 
 
 
 
AN ACT
  relating to 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.  The amendments made by this Act to Sections
  182.021 and 182.022, Tax Code, are a clarification of existing law
  and do not imply that existing law may be construed as inconsistent
  with the law as amended by this Act.
         SECTION 4.  This Act takes effect immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution.  If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect September 1, 2017.
 
 
 
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
         I hereby certify that S.B. No. 559 passed the Senate on
  March 22, 2017, by the following vote: Yeas 29, Nays 0; and that
  the Senate concurred in House amendment on May 16, 2017, by the
  following vote: Yeas 30, Nays 0.
 
 
  ______________________________
  Secretary of the Senate    
 
         I hereby certify that S.B. No. 559 passed the House, with
  amendment, on May 9, 2017, by the following vote: Yeas 140,
  Nays 5, two present not voting.
 
 
  ______________________________
  Chief Clerk of the House   
 
 
 
  Approved:
 
  ______________________________ 
              Date
 
 
  ______________________________ 
            Governor
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