Texas 2009 - 81st Regular

Texas Senate Bill SB636 Compare Versions

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1	1	S.B. No. 636
2	2
3	3
4	4	AN ACT
5	5	relating to the imposition of the franchise tax and local sales and
6	6	use taxes, including the authority of a county or other local
7	7	governmental entity to receive local sales tax information.
8	8	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	9	SECTION 1. Subsection (c), Section 151.027, Tax Code, is
10	10	amended to read as follows:
11	11	(c) This section does not prohibit:
12	12	(1) the examination of information, if authorized by
13	13	the comptroller, by another state officer or law enforcement
14	14	officer, by a tax official of another state, by a tax official of
15	15	the United Mexican States, or by an official of the United States if
16	16	a reciprocal agreement exists;
17	17	(2) the delivery to a taxpayer, or a taxpayer's
18	18	authorized representative, of a copy of a report or other paper
19	19	filed by the taxpayer under this chapter;
20	20	(3) the publication of statistics classified to
21	21	prevent the identification of a particular report or items in a
22	22	particular report;
23	23	(4) the use of records, reports, or information
24	24	secured, derived, or obtained by the attorney general or the
25	25	comptroller in an action under this chapter against the same
26	26	taxpayer who furnished the information;
27	27	(5) the delivery to a successor, receiver, executor,
28	28	administrator, assignee, or guarantor of a taxpayer of information
29	29	about items included in the measure and amounts of any unpaid tax or
30	30	amounts of tax, penalties, and interest required to be collected;
31	31	(6) the delivery of information to a municipality,
32	32	county, or other local governmental entity [an eligible
33	33	municipality] in accordance with Section 321.3022, 322.2022, or
34	34	323.3022; or
35	35	(7) the release of information in or derived from a
36	36	record, report, or other instrument required to be furnished under
37	37	this chapter by a governmental body, as that term is defined in
38	38	Section 552.003, Government Code.
39	39	SECTION 2. Subchapter C, Chapter 151, Tax Code, is amended
40	40	by adding Section 151.0565 to read as follows:
41	41	Sec. 151.0565. TAXABLE ITEMS SOLD OR PROVIDED UNDER
42	42	DESTINATION MANAGEMENT SERVICES CONTRACTS. (a) In this section:
43	43	(1) "Destination management services" means the
44	44	following services when provided under a qualified destination
45	45	management services contract:
46	46	(A) transportation management;
47	47	(B) booking and managing entertainers;
48	48	(C) coordination of tours or recreational
49	49	activities;
50	50	(D) meeting, conference, or event registration;
51	51	(E) meeting, conference, or event staffing;
52	52	(F) event management; and
53	53	(G) meal coordination.
54	54	(2) "Qualified destination management company" means
55	55	a business entity that:
56	56	(A) is incorporated or is a limited liability
57	57	company;
58	58	(B) receives at least 80 percent of the entity's
59	59	annual total revenue from providing or arranging for the provision
60	60	of destination management services;
61	61	(C) maintains a permanent nonresidential office
62	62	from which the destination management services are provided or
63	63	arranged;
64	64	(D) has at least three full-time employees;
65	65	(E) spends at least one percent of the entity's
66	66	annual gross receipts to market the destinations with respect to
67	67	which destination management services are provided;
68	68	(F) has at least 80 percent of the entity's
69	69	clients described by Subdivision (3)(A) located outside this state;
70	70	(G) other than office equipment used in the
71	71	conduct of the entity's business, does not own equipment used to
72	72	directly provide destination management services, including motor
73	73	coaches, limousines, sedans, dance floors, decorative props,
74	74	lighting, podiums, sound or video equipment, or equipment for
75	75	catered meals;
76	76	(H) is not doing business as a caterer;
77	77	(I) does not provide services for weddings;
78	78	(J) does not own a venue at which events or
79	79	activities for which destination management services are provided
80	80	occur; and
81	81	(K) is not a subsidiary of another entity that,
82	82	and is not a member of an affiliated group, as that term is defined
83	83	by Section 171.0001, another member of which:
84	84	(i) is doing business as, or owns or
85	85	operates another entity doing business as, a caterer; or
86	86	(ii) owns or operates a venue described by
87	87	Paragraph (J).
88	88	(3) "Qualified destination management services
89	89	contract" means a contract under which at least three of the
90	90	destination management services listed in Subdivision (1) are
91	91	provided:
92	92	(A) in this state to a client that is not an
93	93	individual and that:
94	94	(i) is a corporation, partnership, limited
95	95	liability company, trade association, or other business entity,
96	96	other than a social club or fraternal organization;
97	97	(ii) has its principal place of business
98	98	outside the county where the destination management services are to
99	99	be provided; and
100	100	(iii) agrees to pay the qualified
101	101	destination management company for all destination management
102	102	services provided to the client under the terms of the contract; and
103	103	(B) by a qualified destination management
104	104	company that pays or accrues liability for the payment of taxes
105	105	imposed by this chapter on purchases of taxable items that will be
106	106	consumed or used by the company in performing the contract.
107	107	(b) A qualified destination management company is the
108	108	consumer of taxable items sold or otherwise provided under a
109	109	qualified destination management services contract, and the
110	110	destination management services provided under the contract are not
111	111	considered taxable services, as that term is defined by Section
112	112	151.0101.
113	113	SECTION 3. (a) Section 171.1011, Tax Code, is amended by
114	114	adding Subsection (g-6) to read as follows:
115	115	(g-6) A taxable entity that is a qualified destination
116	116	management company as defined by Section 151.0565 shall exclude
117	117	from its total revenue, to the extent included under Subsection
118	118	(c)(1)(A), (c)(2)(A), or (c)(3), payments made to other persons to
119	119	provide services, labor, or materials in connection with the
120	120	provision of destination management services as defined by Section
121	121	151.0565.
122	122	(b) This section applies only to a report originally due on
123	123	or after the effective date of this section.
124	124	(c) Notwithstanding any other provision of this Act, this
125	125	section takes effect January 1, 2010.
126	126	SECTION 4. Subdivision (3), Subsection (a), Section
127	127	321.002, Tax Code, is amended to read as follows:
128	128	(3) "Place of business of the retailer" means an
129	129	established outlet, office, or location operated by the retailer or
130	130	the retailer's agent or employee for the purpose of receiving
131	131	orders for taxable items and includes any location at which three or
132	132	more orders are received by the retailer during a calendar year. A
133	133	warehouse, storage yard, or manufacturing plant is not a "place of
134	134	business of the retailer" unless at least three orders are received
135	135	by the retailer during the calendar year at the warehouse, storage
136	136	yard, or manufacturing plant. An outlet, office, facility, or
137	137	location that contracts with a retail or commercial business
138	138	engaged in activities to which this chapter applies to process for
139	139	that business invoices or bills of lading onto which sales tax is
140	140	added is not a "place of business of the retailer" if the
141	141	comptroller determines that the outlet, office, facility, or
142	142	location functions or exists to avoid the tax imposed by this
143	143	chapter or to rebate a portion of the tax imposed by this chapter to
144	144	the contracting business. Notwithstanding any other provision of
145	145	this subdivision, a kiosk is not a "place of business of the
146	146	retailer." In this subdivision, "kiosk" means a small stand-alone
147	147	area or structure that:
148	148	(A) is used solely to display merchandise or to
149	149	submit orders for taxable items from a data entry device, or both;
150	150	(B) is located entirely within a location that is
151	151	a place of business of another retailer, such as a department store
152	152	or shopping mall; and
153	153	(C) at which taxable items are not available for
154	154	immediate delivery to a customer.
155	155	SECTION 5. Section 321.203, Tax Code, is amended by
156	156	amending Subsections (c) and (d) and adding Subsections (c-1),
157	157	(c-2), and (c-3) to read as follows:
158	158	(c) If a retailer has more than one place of business in this
159	159	state, each [a] sale of each [a] taxable item by the retailer is
160	160	consummated at the [retailer's] place of business of the retailer
161	161	in this state where the retailer first receives the order, provided
162	162	that the order is placed in person by the purchaser or lessee of the
163	163	taxable item at the place of business of the retailer in this state
164	164	where the retailer first receives the order.
165	165	(c-1) If the retailer has more than one place of business in
166	166	this state and Subsection (c) does not apply, the sale is
167	167	consummated at the place of business of the retailer in this state:
168	168	(1) from which the retailer ships or delivers the
169	169	item, if the retailer ships or delivers the item to a point
170	170	designated by the purchaser or lessee; or
171	171	(2) where the purchaser or lessee takes possession of
172	172	and removes the item, if the purchaser or lessee takes possession of
173	173	and removes the item from a place of business of the retailer.
174	174	(c-2) Subsection (c) does not apply if:
175	175	(1) the taxable item is shipped or delivered from a
176	176	warehouse:
177	177	(A) that is a place of business of the retailer;
178	178	(B) in relation to which the retailer has an
179	179	economic development agreement with:
180	180	(i) the municipality in which the warehouse
181	181	is located that was entered into under Chapter 380, 504, or 505,
182	182	Local Government Code, or a predecessor statute, before January 1,
183	183	2009; or
184	184	(ii) the county in which the warehouse is
185	185	located that was entered into under Chapter 381, Local Government
186	186	Code, before January 1, 2009; and
187	187	(C) in relation to which the municipality
188	188	provides information relating to the economic development
189	189	agreement as required by Subsection (c-3) by the deadline
190	190	prescribed by that subsection, or, if appropriate, the county
191	191	complies with Section 323.203(c-3) by the deadline prescribed by
192	192	that section; and
193	193	(2) the place of business of the retailer at which the
194	194	retailer first receives the order in the manner described by
195	195	Subsection (c) is a retail outlet identified in the information
196	196	required by Subsection (c-3) or Section 323.203(c-3) as being
197	197	served by the warehouse on January 1, 2009.
198	198	(c-3) Not later than September 1, 2009, a municipality that
199	199	has entered into an economic development agreement described by
200	200	Subsection (c-2) shall send to the comptroller information
201	201	prescribed by the comptroller relating to the agreement that
202	202	identifies each warehouse subject to the agreement and each retail
203	203	outlet that, on January 1, 2009, was served by that warehouse. The
204	204	comptroller shall prescribe the manner in which the information
205	205	must be provided. The provision of information to the comptroller
206	206	under this subsection does not affect whether information described
207	207	by this subsection is confidential or excepted from required public
208	208	disclosure. This subsection and Subsection (c-2) expire September
209	209	1, 2014.
210	210	(d) If the retailer has more than one place of business in
211	211	this state and Subsections (c) and (c-1) do not apply [neither the
212	212	possession of a taxable item is taken at nor shipment or delivery of
213	213	the item is made from the retailer's place of business in this
214	214	state], the sale is consummated at:
215	215	(1) the [retailer's] place of business of the retailer
216	216	in this state where the order is received; or
217	217	(2) if the order is not received at a place of business
218	218	of the retailer, the place of business from which the retailer's
219	219	agent or employee who took the order operates.
220	220	SECTION 6. Section 321.3022, Tax Code, is amended by
221	221	amending Subsections (a), (a-1), (b), (d), (e), (f), (g), (h), and
222	222	(i) and adding Subsection (a-2) to read as follows:
223	223	(a) In this section, "other local governmental entity" has
224	224	the meaning assigned by Section 321.107.
225	225	(a-1) Except as otherwise provided by this section, the
226	226	comptroller on request shall provide to a municipality or other
227	227	local governmental entity that has adopted a tax under this
228	228	chapter:
229	229	(1) information relating to the amount of tax paid to
230	230	the municipality or other local governmental entity under this
231	231	chapter during the preceding or current calendar year by each
232	232	person doing business in the municipality or other local
233	233	governmental entity who annually remits to the comptroller state
234	234	and local sales tax payments of more than $25,000; and
235	235	(2) any other information as provided by this section.
236	236	(a-2) [(a-1)] The comptroller on request shall provide to a
237	237	municipality or other local governmental entity that has adopted a
238	238	tax under this chapter and that does not impose an ad valorem tax
239	239	information relating to the amount of tax paid to the municipality
240	240	or other local governmental entity under this chapter during the
241	241	preceding or current calendar year by each person doing business in
242	242	the municipality or other local governmental entity who annually
243	243	remits to the comptroller state and local sales tax payments of more
244	244	than $500.
245	245	(b) The comptroller on request shall provide to a
246	246	municipality or other local governmental entity that has adopted a
247	247	tax under this chapter information relating to the amount of tax
248	248	paid to the municipality or other local governmental entity under
249	249	this chapter during the preceding or current calendar year by each
250	250	person doing business in an area, as defined by the municipality or
251	251	other local governmental entity, that is part of:
252	252	(1) an interlocal agreement;
253	253	(2) a tax abatement agreement;
254	254	(3) a reinvestment zone;
255	255	(4) a tax increment financing district;
256	256	(5) a revenue sharing agreement;
257	257	(6) an enterprise zone;
258	258	(7) a neighborhood empowerment zone;
259	259	(8) any other agreement, zone, or district similar to
260	260	those listed in Subdivisions (1)-(7); or
261	261	(9) any area defined by the municipality or other
262	262	local governmental entity for the purpose of economic forecasting.
263	263	(d) If the request for information under Subsection (b)
264	264	involves not more than three persons doing business in the defined
265	265	area who remit taxes under this chapter, the comptroller shall
266	266	refuse to provide the information to the municipality or other
267	267	local governmental entity unless the comptroller receives
268	268	permission from each of the persons allowing the comptroller to
269	269	provide the information to the municipality or other local
270	270	governmental entity as requested.
271	271	(e) A separate request for information under this section
272	272	must be made in writing by the municipality's mayor or chief
273	273	administrative officer or by the governing body of the other local
274	274	governmental entity each year.
275	275	(f) Information received by a municipality or other local
276	276	governmental entity under this section is confidential, is not open
277	277	to public inspection, and may be used only for the purpose of
278	278	economic forecasting, for internal auditing of a tax paid to the
279	279	municipality or other local governmental entity under this chapter,
280	280	or for the purpose described in Subsection (g).
281	281	(g) Information received by a municipality or other local
282	282	governmental entity under Subsection (b) may be used by the
283	283	municipality or other local governmental entity to assist in
284	284	determining revenue sharing under a revenue sharing agreement or
285	285	other similar agreement.
286	286	(h) The comptroller may set and collect from a municipality
287	287	or other local governmental entity reasonable fees to cover the
288	288	expense of compiling and providing information under this section.
289	289	(i) Notwithstanding Chapter 551, Government Code, the
290	290	governing body of a municipality or other local governmental
291	291	entity
292	292	third party in an open meeting to receive information or question
293	293	the employees or third party regarding the information received by
294	294	the municipality or other local governmental entity under this
295	295	section.
296	296	SECTION 7. Subchapter C, Chapter 322, Tax Code, is amended
297	297	by adding Section 322.2022 to read as follows:
298	298	Sec. 322.2022. TAX INFORMATION. (a) Except as otherwise
299	299	provided by this section, the comptroller on request shall provide
300	300	to a taxing entity:
301	301	(1) information relating to the amount of tax paid to
302	302	the entity under this chapter during the preceding or current
303	303	calendar year by each person doing business in the area included in
304	304	the entity who annually remits to the comptroller state and local
305	305	sales tax payments of more than $25,000; and
306	306	(2) any other information as provided by this section.
307	307	(b) The comptroller on request shall provide to a taxing
308	308	entity information relating to the amount of tax paid to the entity
309	309	under this chapter during the preceding or current calendar year by
310	310	each person doing business in an area included in the entity, as
311	311	defined by the entity, that is part of:
312	312	(1) an interlocal agreement;
313	313	(2) a revenue sharing agreement;
314	314	(3) any other agreement similar to those listed in
315	315	Subdivisions (1) and (2); or
316	316	(4) any area defined by the entity for the purpose of
317	317	economic forecasting.
318	318	(c) The comptroller shall provide the information under
319	319	Subsection (b) as an aggregate total for all persons doing business
320	320	in the defined area without disclosing individual tax payments.
321	321	(d) If the request for information under Subsection (b)
322	322	involves not more than three persons doing business in the defined
323	323	area who remit taxes under this chapter, the comptroller shall
324	324	refuse to provide the information to the taxing entity unless the
325	325	comptroller receives permission from each of the persons allowing
326	326	the comptroller to provide the information to the entity as
327	327	requested.
328	328	(e) A separate request for information under this section
329	329	must be made in writing by the governing body of the taxing entity
330	330	each year.
331	331	(f) Information received by a taxing entity under this
332	332	section is confidential, is not open to public inspection, and may
333	333	be used only for the purpose of economic forecasting, for internal
334	334	auditing of a tax paid to the entity under this chapter, or for the
335	335	purpose described by Subsection (g).
336	336	(g) Information received by a taxing entity under
337	337	Subsection (b) may be used by the entity to assist in determining
338	338	revenue sharing under a revenue sharing agreement or other similar
339	339	agreement.
340	340	(h) The comptroller may set and collect from a taxing entity
341	341	reasonable fees to cover the expense of compiling and providing
342	342	information under this section.
343	343	(i) Notwithstanding Chapter 551, Government Code, the
344	344	governing body of a taxing entity is not required to confer with one
345	345	or more employees or a third party in an open meeting to receive
346	346	information or question the employees or third party regarding the
347	347	information received by the entity under this section.
348	348	SECTION 8. Section 323.203, Tax Code, is amended by
349	349	amending Subsections (c) and (d) and adding Subsections (c-1),
350	350	(c-2), and (c-3) to read as follows:
351	351	(c) If a retailer has more than one place of business in this
352	352	state, each [a] sale of each [a] taxable item by the retailer is
353	353	consummated at the [retailer's] place of business of the retailer
354	354	in this state where the retailer first receives the order, provided
355	355	that the order is placed in person by the purchaser or lessee of the
356	356	taxable item at the place of business of the retailer in this state
357	357	where the retailer first receives the order.
358	358	(c-1) If the retailer has more than one place of business in
359	359	this state and Subsection (c) does not apply, the sale is
360	360	consummated at the place of business of the retailer in this state:
361	361	(1) from which the retailer ships or delivers the
362	362	item, if the retailer ships or delivers the item to a point
363	363	designated by the purchaser or lessee; or
364	364	(2) where the purchaser or lessee takes possession of
365	365	and removes the item, if the purchaser or lessee takes possession of
366	366	and removes the item from a place of business of the retailer.
367	367	(c-2) Subsection (c) does not apply if:
368	368	(1) the taxable item is shipped or delivered from a
369	369	warehouse:
370	370	(A) that is a place of business of the retailer;
371	371	(B) in relation to which the retailer has an
372	372	economic development agreement with:
373	373	(i) the county in which the warehouse is
374	374	located that was entered into under Chapter 381, Local Government
375	375	Code, before January 1, 2009; or
376	376	(ii) the municipality in which the
377	377	warehouse is located that was entered into under Chapter 380, 504,
378	378	or 505, Local Government Code, or a predecessor statute, before
379	379	January 1, 2009; and
380	380	(C) in relation to which the county provides
381	381	information relating to the economic development agreement as
382	382	required by Subsection (c-3) by the deadline prescribed by that
383	383	subsection, or, if appropriate, the municipality complies with
384	384	Section 321.203(c-3) by the deadline prescribed by that section;
385	385	and
386	386	(2) the place of business of the retailer at which the
387	387	retailer first receives the order in the manner described by
388	388	Subsection (c) is a retail outlet identified in the information
389	389	required by Subsection (c-3) or Section 321.203(c-3) as being
390	390	served by the warehouse on January 1, 2009.
391	391	(c-3) Not later than September 1, 2009, a county that has
392	392	entered into an economic development agreement described by
393	393	Subsection (c-2) shall send to the comptroller information
394	394	prescribed by the comptroller relating to the agreement that
395	395	identifies each warehouse subject to the agreement and each retail
396	396	outlet that, on January 1, 2009, was served by that warehouse. The
397	397	comptroller shall prescribe the manner in which the information
398	398	must be provided. The provision of information to the comptroller
399	399	under this subsection does not affect whether information described
400	400	by this subsection is confidential or excepted from required public
401	401	disclosure. This subsection and Subsection (c-2) expire September
402	402	1, 2014.
403	403	(d) If the retailer has more than one place of business in
404	404	this state and Subsections (c) and (c-1) do not apply [neither the
405	405	possession of a taxable item is taken at nor shipment or delivery of
406	406	the item is made from the retailer's place of business in this
407	407	state], the sale is consummated at:
408	408	(1) the [retailer's] place of business of the retailer
409	409	in this state where the order is received; or
410	410	(2) if the order is not received at a place of business
411	411	of the retailer, the place of business from which the retailer's
412	412	agent or employee who took the order operates.
413	413	SECTION 9. Subchapter D, Chapter 323, Tax Code, is amended
414	414	by adding Section 323.3022 to read as follows:
415	415	Sec. 323.3022. TAX INFORMATION. (a) In this section,
416	416	"other local governmental entity" includes any governmental entity
417	417	created by the legislature that has a limited purpose or function,
418	418	that has a defined or restricted geographic territory, and that is
419	419	authorized by law to impose a local sales and use tax the
420	420	imposition, computation, administration, enforcement, and
421	421	collection of which is governed by this chapter.
422	422	(b) Except as otherwise provided by this section, the
423	423	comptroller on request shall provide to a county or other local
424	424	governmental entity that has adopted a tax under this chapter:
425	425	(1) information relating to the amount of tax paid to
426	426	the county or other local governmental entity under this chapter
427	427	during the preceding or current calendar year by each person doing
428	428	business in the county or other local governmental entity who
429	429	annually remits to the comptroller state and local sales tax
430	430	payments of more than $25,000; and
431	431	(2) any other information as provided by this section.
432	432	(c) The comptroller on request shall provide to a county or
433	433	other local governmental entity that has adopted a tax under this
434	434	chapter information relating to the amount of tax paid to the county
435	435	or other local governmental entity under this chapter during the
436	436	preceding or current calendar year by each person doing business in
437	437	an area, as defined by the county or other local governmental
438	438	entity, that is part of:
439	439	(1) an interlocal agreement;
440	440	(2) a tax abatement agreement;
441	441	(3) a reinvestment zone;
442	442	(4) a tax increment financing district;
443	443	(5) a revenue sharing agreement;
444	444	(6) an enterprise zone;
445	445	(7) any other agreement, zone, or district similar to
446	446	those listed in Subdivisions (1)-(6); or
447	447	(8) any area defined by the county or other local
448	448	governmental entity for the purpose of economic forecasting.
449	449	(d) The comptroller shall provide the information under
450	450	Subsection (c) as an aggregate total for all persons doing business
451	451	in the defined area without disclosing individual tax payments.
452	452	(e) If the request for information under Subsection (c)
453	453	involves not more than three persons doing business in the defined
454	454	area who remit taxes under this chapter, the comptroller shall
455	455	refuse to provide the information to the county or other local
456	456	governmental entity unless the comptroller receives permission
457	457	from each of the persons allowing the comptroller to provide the
458	458	information to the county or other local governmental entity as
459	459	requested.
460	460	(f) A separate request for information under this section
461	461	must be made in writing each year by the county judge or the
462	462	governing body of the other local governmental entity.
463	463	(g) Information received by a county or other local
464	464	governmental entity under this section is confidential, is not open
465	465	to public inspection, and may be used only for the purpose of
466	466	economic forecasting, for internal auditing of a tax paid to the
467	467	county or other local governmental entity under this chapter, or
468	468	for the purpose described by Subsection (h).
469	469	(h) Information received by a county or other local
470	470	governmental entity under Subsection (c) may be used by the county
471	471	or other local governmental entity to assist in determining revenue
472	472	sharing under a revenue sharing agreement or other similar
473	473	agreement.
474	474	(i) The comptroller may set and collect from a county or
475	475	other local governmental entity reasonable fees to cover the
476	476	expense of compiling and providing information under this section.
477	477	(j) Notwithstanding Chapter 551, Government Code, the
478	478	commissioners court of a county or the governing body of the other
479	479	local governmental entity is not required to confer with one or more
480	480	employees or a third party in an open meeting to receive information
481	481	or question the employees or third party regarding the information
482	482	received by the county or other local governmental entity under
483	483	this section.
484	484	SECTION 10. The change in law made by this Act does not
485	485	affect tax liability accruing before the effective date of this
486	486	Act. That liability continues in effect as if this Act had not been
487	487	enacted, and the former law is continued in effect for the
488	488	collection of taxes due and for civil and criminal enforcement of
489	489	the liability for those taxes.
490	490	SECTION 11. Sections 321.203 and 323.203, Tax Code, as
491	491	amended by this Act, take effect immediately if this Act receives a
492	492	vote of two-thirds of all the members elected to each house, as
493	493	provided by Section 39, Article III, Texas Constitution. If this
494	494	Act does not receive the vote necessary for immediate effect,
495	495	Sections 321.203 and 323.203, Tax Code, as amended by this Act, take
496	496	effect August 31, 2009.
497	497	SECTION 12. Except as otherwise provided by this Act, this
498	498	Act takes effect September 1, 2009.
499	499	______________________________ ______________________________
500	500	President of the Senate Speaker of the House
501	501	I hereby certify that S.B. No. 636 passed the Senate on
502	502	April 21, 2009, by the following vote: Yeas 30, Nays 0; and that
503	503	the Senate concurred in House amendments on June 1, 2009, by the
504	504	following vote: Yeas 31, Nays 0.
505	505	______________________________
506	506	Secretary of the Senate
507	507	I hereby certify that S.B. No. 636 passed the House, with
508	508	amendments, on May 25, 2009, by the following vote: Yeas 143,
509	509	Nays 0, one present not voting.
510	510	______________________________
511	511	Chief Clerk of the House
512	512	Approved:
513	513	______________________________
514	514	Date
515	515	______________________________
516	516	Governor