85R17513 CJC-F
By: Darby H.B. No. 2281
Substitute the following for H.B. No. 2281:
By: Shine C.S.H.B. No. 2281
A BILL TO BE ENTITLED
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.