Bill Text: TX SB559 | 2017-2018 | 85th Legislature | Enrolled
Bill Title: Relating to the miscellaneous gross receipts tax on utility companies.
Sponsorship: Partisan Bill (Republican 2)
Status: (Passed) 2017-05-23 - Effective immediately [SB559 Detail]
Download: Texas-2017-SB559-Enrolled.html
| S.B. No. 559 | ||
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| 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 [ |
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| 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 [ |
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| distribution [ |
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| state, or who is a retail electric provider, as that term is defined | ||
| in Section 31.002, Utilities Code, that makes [ |
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| 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 [ |
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| 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 | ||
