| 1 | | - | H.B. No. 3386 |
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| 1 | + | By: Geren (Senate Sponsor - Nelson) H.B. No. 3386 |
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| 2 | + | (In the Senate - Received from the House May 6, 2019; |
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| 3 | + | May 8, 2019, read first time and referred to Committee on Finance; |
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| 4 | + | May 13, 2019, reported favorably by the following vote: Yeas 14, |
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| 5 | + | Nays 0; May 13, 2019, sent to printer.) |
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| 6 | + | Click here to see the committee vote |
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| 4 | 10 | | AN ACT |
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| 5 | 11 | | relating to the sales and use tax exemption for certain amusement |
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| 6 | 12 | | services. |
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| 7 | 13 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 8 | 14 | | SECTION 1. Section 151.3101, Tax Code, is amended by adding |
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| 9 | 15 | | Subsection (d) to read as follows: |
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| 10 | 16 | | (d) An amusement service is exclusively provided under |
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| 11 | 17 | | Subsection (a)(4) if the amusement service is provided at a |
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| 12 | 18 | | "designated facility" defined in Section 334.401, Local Government |
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| 13 | 19 | | Code, which is also a qualified project as defined in Section |
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| 14 | 20 | | 351.1015(a)(5)(B) of this code. |
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| 15 | 21 | | SECTION 2. The change in law made by this Act does not |
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| 16 | 22 | | affect taxes imposed before the effective date of this Act, and the |
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| 17 | 23 | | law in effect before the effective date of this Act is continued in |
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| 18 | 24 | | effect for purposes of the liability for and collection of those |
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| 19 | 25 | | taxes. |
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| 20 | 26 | | SECTION 3. This Act takes effect October 1, 2019. |
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| 21 | | - | ______________________________ ______________________________ |
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| 22 | | - | President of the Senate Speaker of the House |
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| 23 | | - | I certify that H.B. No. 3386 was passed by the House on May 3, |
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| 24 | | - | 2019, by the following vote: Yeas 139, Nays 1, 2 present, not |
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| 25 | | - | voting. |
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| 26 | | - | ______________________________ |
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| 27 | | - | Chief Clerk of the House |
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| 28 | | - | I certify that H.B. No. 3386 was passed by the Senate on May |
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| 29 | | - | 21, 2019, by the following vote: Yeas 31, Nays 0. |
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| 30 | | - | ______________________________ |
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| 31 | | - | Secretary of the Senate |
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| 32 | | - | APPROVED: _____________________ |
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| 33 | | - | Date |
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| 34 | | - | _____________________ |
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| 35 | | - | Governor |
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| 27 | + | * * * * * |
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