Bill Text: TX SB559 | 2017-2018 | 85th Legislature | Comm Sub
NOTE: There are more recent revisions of this legislation. Read Latest Draft
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-Comm_Sub.html
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-Comm_Sub.html
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.) | ||
COMMITTEE SUBSTITUTE FOR S.B. No. 559 | By: Hancock |
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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 [ |
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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. 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 [ |
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[ |
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(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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