| 1 | | - | By: Davis of Harris (Senate Sponsor - Bettencourt) H.B. No. 2475 |
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| 2 | | - | (In the Senate - Received from the House May 5, 2017; |
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| 3 | | - | May 9, 2017, read first time and referred to Committee on Finance; |
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| 4 | | - | May 15, 2017, reported favorably by the following vote: Yeas 9, |
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| 5 | | - | Nays 0; May 15, 2017, sent to printer.) |
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| 6 | | - | Click here to see the committee vote |
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| 1 | + | H.B. No. 2475 |
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| 10 | 4 | | AN ACT |
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| 11 | 5 | | relating to the sales and use tax exemption for certain amusement |
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| 12 | 6 | | services. |
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| 13 | 7 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 14 | 8 | | SECTION 1. Section 151.3101, Tax Code, is amended by adding |
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| 15 | 9 | | Subsection (d) to read as follows: |
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| 16 | 10 | | (d) An amusement service remains exclusively provided under |
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| 17 | 11 | | Subsection (a)(3) or (5) if an entity described by Subsection |
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| 18 | 12 | | (a)(3) or (5) contracts with another entity not listed in or |
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| 19 | 13 | | described by Subsection (a) to provide touring Broadway |
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| 20 | 14 | | productions: |
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| 21 | 15 | | (1) subject to a contract with the other entity for: |
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| 22 | 16 | | (A) a term of at least five years; and |
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| 23 | 17 | | (B) at least five presentations each year; and |
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| 24 | 18 | | (2) held at a location either owned by, or leased or |
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| 25 | 19 | | licensed for a term of at least one year to, the contracting entity |
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| 26 | 20 | | described by Subsection (a)(3) or (5). |
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| 27 | 21 | | SECTION 2. The change in law made by this Act does not |
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| 28 | 22 | | affect taxes imposed before the effective date of this Act, and the |
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| 29 | 23 | | law in effect before the effective date of this Act is continued in |
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| 30 | 24 | | effect for purposes of the liability for and collection of those |
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| 31 | 25 | | taxes. |
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| 32 | 26 | | SECTION 3. This Act takes effect September 1, 2017. |
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| 33 | | - | * * * * * |
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| 27 | + | ______________________________ ______________________________ |
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| 28 | + | President of the Senate Speaker of the House |
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| 29 | + | I certify that H.B. No. 2475 was passed by the House on May 4, |
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| 30 | + | 2017, by the following vote: Yeas 143, Nays 0, 2 present, not |
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| 31 | + | voting. |
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| 32 | + | ______________________________ |
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| 33 | + | Chief Clerk of the House |
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| 34 | + | I certify that H.B. No. 2475 was passed by the Senate on May |
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| 35 | + | 19, 2017, by the following vote: Yeas 29, Nays 2. |
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| 36 | + | ______________________________ |
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| 37 | + | Secretary of the Senate |
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| 38 | + | APPROVED: _____________________ |
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| 39 | + | Date |
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| 40 | + | _____________________ |
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| 41 | + | Governor |
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