| 1 | 1 | | 85R17513 CJC-F |
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| 2 | 2 | | By: Darby H.B. No. 2281 |
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| 3 | 3 | | Substitute the following for H.B. No. 2281: |
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| 4 | 4 | | By: Shine C.S.H.B. No. 2281 |
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| 5 | 5 | | |
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| 6 | 6 | | |
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| 7 | 7 | | A BILL TO BE ENTITLED |
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| 8 | 8 | | AN ACT |
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| 9 | 9 | | relating to the miscellaneous gross receipts tax on utility |
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| 10 | 10 | | companies. |
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| 11 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. Section 182.021(1), Tax Code, is amended to read |
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| 13 | 13 | | as follows: |
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| 14 | 14 | | (1) "Utility company" means a person: |
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| 15 | 15 | | (A) who owns or operates a gas or water works, or |
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| 16 | 16 | | water plant used for [local] sale and distribution [located] within |
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| 17 | 17 | | an incorporated city or town in this state; or |
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| 18 | 18 | | (B) who owns or operates an electric light or |
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| 19 | 19 | | electric power works, or light plant used for [local] sale and |
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| 20 | 20 | | distribution [located] within an incorporated city or town in this |
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| 21 | 21 | | state, or who is a retail electric provider, as that term is defined |
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| 22 | 22 | | in Section 31.002, Utilities Code, that makes [local] sales within |
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| 23 | 23 | | an incorporated city or town in this state; provided, however, that |
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| 24 | 24 | | a person who owns an electric light or electric power or gas plant |
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| 25 | 25 | | used for distribution but who does not make retail sales to the |
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| 26 | 26 | | ultimate consumer within an incorporated city or town in this state |
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| 27 | 27 | | is not included in this definition. |
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| 28 | 28 | | SECTION 2. Section 182.022(a), Tax Code, is amended to read |
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| 29 | 29 | | as follows: |
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| 30 | 30 | | (a) A tax is imposed on each utility company that makes a |
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| 31 | 31 | | sale to an ultimate consumer [located] in an incorporated city or |
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| 32 | 32 | | town having a population of more than 1,000, according to the last |
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| 33 | 33 | | federal census next preceding the filing of the report. |
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| 34 | 34 | | SECTION 3. The amendments made by this Act to Sections |
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| 35 | 35 | | 182.021 and 182.022, Tax Code, are a clarification of existing law |
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| 36 | 36 | | and do not imply that existing law may be construed as inconsistent |
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| 37 | 37 | | with the law as amended by this Act. |
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| 38 | 38 | | SECTION 4. This Act takes effect immediately if it receives |
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| 39 | 39 | | a vote of two-thirds of all the members elected to each house, as |
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| 40 | 40 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 41 | 41 | | Act does not receive the vote necessary for immediate effect, this |
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| 42 | 42 | | Act takes effect September 1, 2017. |
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