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  By: Springer H.R. No. 3494
 
 
R E S O L U T I O N
 
         BE IT RESOLVED by the House of Representatives of the State of
  Texas, 84th Legislature, Regular Session, 2015, That House Rule 13,
  Section 9(a), be suspended in part as provided by House Rule 13,
  Section 9(f), to enable the conference committee appointed to
  resolve the differences on House Bill 1905 (certain state and local
  taxes, including ad valorem taxes, and the repeal of certain of
  those taxes) to consider and take action on the following matters:
         (1)  House Rule 13, Section 9(a)(4), is suspended to permit
  the committee to add text on matters not included in either the
  house or senate version of the bill by adding the following new
  provisions to the bill:
         SECTION 3.  Section 2001.103(d), Occupations Code, is
  amended to read as follows:
         (d)  An organization operating under a temporary license is
  subject to:
               (1)  the [taxes and] fees authorized or imposed by this
  chapter; and
               (2)  the other provisions of this chapter to the extent
  they can be made applicable.
         SECTION 4.  Section 2001.312, Occupations Code, is amended
  to read as follows:
         Sec. 2001.312.  FAILURE TO FILE [TAX OR] FEE REPORTS. A
  person is not eligible for a license or a license renewal unless all
  required reports [, tax returns,] and requested information have
  been filed under this chapter.
         SECTION 5.  Section 2001.355(b), Occupations Code, is
  amended to read as follows:
         (b)  Before temporarily suspending a license, the director
  of bingo operations must follow any prehearing rules adopted by the
  commission to determine if the license holder's continued operation
  may constitute:
               (1)  an immediate threat to the health, safety, morals,
  or welfare of the public; or
               (2)  a financial loss to this state, which includes a
  license holder's failure to remit [taxes under Section 2001.501 or]
  prize fee payments under Section 2001.502 to the commission as
  required by that section [those sections].
         SECTION 6.  Section 2001.437(a), Occupations Code, is
  amended to read as follows:
         (a)  If the unit accounting agreement of a unit states that a
  unit manager is responsible for compliance with commission rules
  and this chapter, the unit manager is responsible for:
               (1)  the filing of one quarterly report for the unit on
  a form prescribed by the commission; and
               (2)  the payment of [taxes and] fees and the
  maintenance of the bingo inventory and financial records of the
  unit.
         SECTION 7.  Section 2001.438(f), Occupations Code, is
  amended to read as follows:
         (f)  Each licensed authorized organization that is a member
  of the unit shall be jointly and severally liable for:
               (1)  compliance with the requirements of this
  subchapter and the rules of the commission relating to the filing of
  required reports;
               (2)  the maintenance of bingo inventory and financial
  records; and
               (3)  the payment of [taxes,] fees [,] and any penalties
  imposed for a violation of this subchapter or commission rules
  related to the operations of the unit.
         SECTION 8.  The heading to Subchapter K, Chapter 2001,
  Occupations Code, is amended to read as follows:
  SUBCHAPTER K.  [TAXES AND] PRIZE FEES
         SECTION 9.  Section 2001.504, Occupations Code, is amended
  to read as follows:
         Sec. 2001.504.  PAYMENT AND REPORTING OF [TAX OR] FEE. (a)
  A [tax or] fee on prizes authorized or imposed under this subchapter
  is due and is payable by the license holder or a person conducting
  bingo without a license to the commission quarterly on or before the
  25th day of the month succeeding each calendar quarter.
         (b)  The report of the [a tax or] fee on prizes must be filed
  under oath on forms prescribed by the commission.
         (c)  The commission shall adopt rules for the payment of the
  fee on prizes [taxes and fees].
         (d)  A license holder required to file a report of the fee on
  prizes [tax return] shall deliver the quarterly report [return]
  with the net amount of the fee [tax] due to the commission.
         [(e)     The commission shall deposit the revenue collected
  under this section to the credit of the general revenue fund.]
         SECTION 10.  Section 2001.508, Occupations Code, is amended
  to read as follows:
         Sec. 2001.508.  PENALTIES FOR FAILURE TO PAY OR REPORT. (a)
  If a person fails to file a report of the fee on prizes [return] as
  required by this chapter or fails to pay to the commission the fee
  on prizes [taxes] imposed under this chapter when the report
  [return] or payment is due, the person forfeits five percent of the
  amount due as a penalty, and after the first 30 days, the person
  forfeits an additional five percent.
         (b)  A delinquent payment of the fee on prizes [tax] accrues
  interest at the rate provided by Section 111.060, Tax Code,
  beginning on the 60th day after the due date.
         SECTION 11.  Section 2001.509, Occupations Code, is amended
  to read as follows:
         Sec. 2001.509.  RECOMPUTATION OF PRIZE FEE [TAX]. If the
  commission is not satisfied with a report of the fee on prizes [tax
  return] or the amount of the fee on prizes [tax] required to be
  remitted under this chapter to the state by a person, the commission
  may compute and determine the amount required to be paid on the
  basis of:
               (1)  the facts contained in the report of the fee on
  prizes [return] or report of receipts and expenses; or
               (2)  any information possessed by the commission or
  that may come into the possession of the commission, without regard
  to the period covered by the information.
         SECTION 12.  The heading to Section 2001.510, Occupations
  Code, is amended to read as follows:
         Sec. 2001.510.  DETERMINATION IF NO REPORT [RETURN] MADE.
         SECTION 13.  Sections 2001.510(a) and (c), Occupations Code,
  are amended to read as follows:
         (a)  If a license holder fails to make a required report of
  the fee on prizes [return], or if a person conducts bingo without a
  license, the commission shall make an estimate of the prizes
  awarded at a bingo occasion [or of the gross rentals received by a
  license holder for the rental of premises]. The commission shall
  make the estimate for the period in respect to which the license
  holder or other person failed to make a report [return].
         (c)  On the basis of the commission's estimate, the
  commission shall compute and determine the amount of the fee on
  prizes [taxes or fees] required to be paid to the state and shall
  add to that amount a penalty of 10 percent of the amount.
         SECTION 14.  Sections 2001.511(a) and (c), Occupations Code,
  are amended to read as follows:
         (a)  If the commission believes that the collection of the [a
  gross rental tax or] fee on prizes, an amount of the [tax or] fee on
  prizes required to be remitted to the state, or the amount of a
  determination will be jeopardized by delay, the commission shall
  make a determination of the [tax or] fee on prizes or amount of the
  [tax or] fee required to be collected, noting the finding of
  jeopardy on the determination. The determined amount is due and
  payable immediately.
         (c)  A delinquency penalty of 10 percent of the [tax or] fee
  on prizes or amount of the [tax or] fee on prizes and interest at the
  rate of 10 percent a year attaches to the amount of the [tax or] fee
  on prizes or the amount of the [tax or] fee on prizes required to be
  collected.
         SECTION 15.  Section 2001.512, Occupations Code, is amended
  to read as follows:
         Sec. 2001.512.  APPLICATION OF TAX LAWS. (a) Subtitle B,
  Title 2, Tax Code, applies to the administration, collection, and
  enforcement of [the gross rentals tax imposed under Section
  2001.501 and] the fee on prizes imposed under Section 2001.502
  except as modified by this chapter.
         (b)  In applying the provisions of Subtitle B, Title 2, Tax
  Code, to [the gross rentals tax imposed under Section 2001.501 and]
  the fee on prizes imposed under Section 2001.502 only, the fee on
  prizes is treated as if it were a tax and the powers and duties
  assigned to the comptroller under that subtitle are assigned to the
  commission.
         SECTION 16.  Section 2001.513(a), Occupations Code, is
  amended to read as follows:
         (a)  At any time within three years after a person is
  delinquent in the payment of an amount of the [gross rentals tax or]
  fee on prizes, the commission may collect the amount under this
  section.
         SECTION 17.  Sections 2001.514(a), (c), and (d), Occupations
  Code, are amended to read as follows:
         (a)  To secure payment of [the tax on gross rentals or] the
  fee on prizes imposed under this subchapter, each license holder
  shall furnish to the commission:
               (1)  a cash bond;
               (2)  a bond from a surety company chartered or
  authorized to do business in this state;
               (3)  certificates of deposit;
               (4)  certificates of savings;
               (5)  United States treasury bonds;
               (6)  subject to the approval of the commission, an
  assignment of negotiable stocks or bonds; or
               (7)  other security as the commission considers
  sufficient.
         (c)  On a license holder's failure to pay [the gross rentals
  tax or] the fee on prizes imposed under this subchapter, the
  commission may notify the license holder and any surety of the
  delinquency by jeopardy or deficiency determination. If payment is
  not made when due, the commission may forfeit all or part of the
  bond or security.
         (d)  If the license holder ceases to conduct bingo and
  relinquishes the license holder's license, the commission shall
  authorize the release of all bonds and other security on a
  determination that no amounts of [the gross rentals tax or] the fee
  on prizes remain due and payable under this subchapter.
         SECTION 18.  Section 2001.515, Occupations Code, is amended
  to read as follows:
         Sec. 2001.515.  COMMISSION'S [TAX] DUTIES. The commission
  shall perform all functions incident to the administration,
  collection, enforcement, and operation of the fee on prizes [a tax]
  imposed under this subchapter.
         SECTION 19.  (a)  Subchapter B, Chapter 11, Tax Code, is
  amended by adding Section 11.211 to read as follows:
         Sec. 11.211.  REAL PROPERTY LEASED TO CERTAIN SCHOOLS. A
  person is entitled to an exemption from taxation of the real
  property that the person owns and leases to a school that is
  qualified as provided by Section 11.21(d) if:
               (1)  the real property is used exclusively by the
  school for educational functions;
               (2)  the real property is reasonably necessary for the
  operation of the school;
               (3)  the owner certifies by affidavit to the school
  that the rent for the lease of the real property will be reduced by
  an amount equal to the amount by which the taxes on the property are
  reduced as a result of the exemption;
               (4)  the owner provides the school with a disclosure
  document stating the amount by which the taxes on the real property
  are reduced as a result of the exemption and the method the owner
  will implement to ensure that the rent charged for the lease of the
  property fully reflects that reduction; and
               (5)  the rent charged for the lease of the real property
  reflects the reduction in the amount of taxes on the property
  resulting from the exemption through a monthly or annual credit
  against the rent.
         (b)  This section applies only to ad valorem taxes imposed
  for a tax year beginning on or after the effective date of this
  section.
         SECTION 20.  (a)  Section 11.231, Tax Code, is amended by
  adding Subsection (a-1) to read as follows:
         (a-1)  In addition to an organization described by
  Subsection (a), in this section, "nonprofit community business
  organization" also means a Type A corporation governed by Chapter
  504, Local Government Code, and a Type B corporation governed by
  Chapter 505, Local Government Code.
         (b)  This section applies only to ad valorem taxes imposed
  for a tax year that begins on or after the effective date of this
  section.
         SECTION 21.  Section 151.314, Tax Code, is amended by
  amending Subsections (b-1), (c-2), and (h) and adding Subsection
  (c-4) to read as follows:
         (b-1)  For purposes of this section, "snack items" means
  [includes]:
               (1)  breakfast bars, granola bars, nutrition bars,
  sports bars, protein bars, or yogurt bars, unless labeled and
  marketed as candy;
               (2)  snack mix or trail mix;
               (3)  nuts, but not including pine nuts or [unless]
  candy-coated nuts;
               (4)  popcorn; [and]
               (5)  chips, crackers, [or] hard pretzels, pork rinds,
  or corn nuts;
               (6)  sunflower seeds or pumpkin seeds;
               (7)  ice cream, sherbet, or frozen yogurt; and
               (8)  ice pops, juice pops, sorbet, or other frozen
  fruit items containing not more than 50 percent fruit juice by
  volume.
         (c-2)  The exemption provided by Subsection (a) does not
  include the following prepared food:
               (1)  food, food products, and drinks, including meals,
  milk and milk products, fruit and fruit products, sandwiches,
  salads, processed meats and seafoods, vegetable juice, and ice
  cream in cones or small cups, served, prepared, or sold ready for
  immediate consumption [in or] by restaurants, lunch counters,
  cafeterias, delis, vending machines, hotels, or like places of
  business or sold ready for immediate consumption from pushcarts,
  motor vehicles, or any other form of vehicle;
               (2)  food sold in a heated state or heated by the
  seller; or
               (3)  two or more food ingredients mixed or combined by
  the seller for sale as a single item, including items that are sold
  in an unheated state by weight or volume as a single item, but not
  including food that is only cut, repackaged, or pasteurized by the
  seller.
         (c-4)  For purposes of Subdivision (c-2)(1), if a grocery
  store or convenience store contains a type of location listed in
  that subdivision, the store is considered a like place of business
  for purposes of that subdivision, but only in relation to items sold
  at that location.
         (h)  The exemption provided by Subsection (a) does not apply
  to a snack item if the item is sold through a vending machine or is
  sold in individual-sized portions.  For purposes of this
  subsection, an individual-sized portion is a portion that:
               (1)  is labeled as having not more than one serving; or
               (2)  contains less than 2.5 ounces[, if the package
  does not specify the number of servings].
         SECTION 22.  (a)  Section 156.001, Tax Code, is amended to
  read as follows:
         Sec. 156.001.  DEFINITIONS [DEFINITION].  (a)  In this
  chapter, "hotel" means a building in which members of the public
  obtain sleeping accommodations for consideration.  The term
  includes a hotel, motel, tourist home, tourist house, tourist
  court, lodging house, inn, rooming house, or bed and breakfast.  The
  term does not include:
               (1)  a hospital, sanitarium, or nursing home;
               (2)  a dormitory or other housing facility owned or
  leased and operated by an institution of higher education or a
  private or independent institution of higher education as those
  terms are defined by Section 61.003, Education Code, used by the
  institution for the purpose of providing sleeping accommodations
  for persons engaged in an educational program or activity at the
  institution; or
               (3)  an oilfield portable unit, as defined by Section
  152.001.
         (b)  For purposes of the imposition of a hotel occupancy tax
  under this chapter, Chapter 351 or 352, or other law, "hotel" 
  includes a short-term rental.  In this subsection, "short-term
  rental" means the rental of all or part of a residential property to
  a person who is not a permanent resident under Section 156.101.
         (b)  The heading to Section 351.005, Tax Code, is amended to
  read as follows:
         Sec. 351.005.  REIMBURSEMENT FOR [TAX COLLECTION] EXPENSES
  OF TAX COLLECTION AND USE OF ELECTRONIC TAX ADMINISTRATION SYSTEM.
         (c)  Section 351.005(a), Tax Code, is amended to read as
  follows:
         (a)  A municipality may permit a person who is required to
  collect and pay over to the municipality the tax authorized by this
  chapter not more than one percent of the amount collected and
  required to be reported as reimbursement to the person for the costs
  in collecting the tax and, if applicable, the use of an electronic
  tax administration system described by Section 351.1012.
         (d)  Subchapter B, Chapter 351, Tax Code, is amended by
  adding Section 351.1012 to read as follows:
         Sec. 351.1012.  ELECTRONIC TAX ADMINISTRATION SYSTEM. (a)
  Notwithstanding any other provision of this chapter, a municipality
  may spend not more than one percent of the revenue derived from the
  tax authorized by this chapter for the creation, maintenance,
  operation, and administration of an electronic tax administration
  system.
         (b)  A municipality may contract with a third party to assist
  in the creation, maintenance, operation, or administration of the
  electronic tax administration system.
         (e)  The amendments made by this section to Section 156.001,
  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 section.
         (f)  This section takes effect immediately if this Act
  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 this section to
  have immediate effect, this section takes effect September 1, 2015.
         SECTION 24.  Section 162.104(a), Tax Code, is amended to
  read as follows:
         (a)  The tax imposed by this subchapter does not apply to
  gasoline:
               (1)  sold to the United States for its exclusive use,
  provided that the exemption does not apply with respect to fuel sold
  or delivered to a person operating under a contract with the United
  States;
               (2)  sold to a public school district in this state for
  the district's exclusive use;
               (3)  sold to a commercial transportation company or a
  metropolitan rapid transit authority operating under Chapter 451,
  Transportation Code, that provides public school transportation
  services to a school district under Section 34.008, Education Code,
  and that uses the gasoline only to provide those services;
               (4)  exported by either a licensed supplier or a
  licensed exporter from this state to any other state, provided
  that:
                     (A)  for gasoline in a situation described by
  Subsection (d), the bill of lading indicates the destination state
  and the supplier collects the destination state tax; or
                     (B)  for gasoline in a situation described by
  Subsection (e), the bill of lading indicates the destination state,
  the gasoline is subsequently exported, and the exporter is licensed
  in the destination state to pay that state's tax and has an
  exporter's license issued under this subchapter;
               (5)  moved by truck or railcar between licensed
  suppliers or licensed permissive suppliers and in which the
  gasoline removed from the first terminal comes to rest in the second
  terminal, provided that the removal from the second terminal rack
  is subject to the tax imposed by this subchapter;
               (6)  delivered or sold into a storage facility of a
  licensed aviation fuel dealer from which gasoline will be delivered
  solely into the fuel supply tanks of aircraft or aircraft servicing
  equipment, or sold from one licensed aviation fuel dealer to
  another licensed aviation fuel dealer who will deliver the aviation
  fuel exclusively into the fuel supply tanks of aircraft or aircraft
  servicing equipment;
               (7)  exported to a foreign country if the bill of lading
  indicates the foreign destination and the fuel is actually exported
  to the foreign country; [or]
               (8)  sold to a volunteer fire department in this state
  for the department's exclusive use; or
               (9)  sold to a nonprofit entity that is organized for
  the sole purpose of and engages exclusively in providing emergency
  medical services and that uses the gasoline exclusively to provide
  emergency medical services, including rescue and ambulance
  services.
         SECTION 25.  Section 162.125, Tax Code, is amended by adding
  Subsection (g-2) to read as follows:
         (g-2)  A nonprofit entity exempted under Section
  162.104(a)(9) from the tax imposed under this subchapter that paid
  tax on the purchase of gasoline is entitled to a refund of the tax
  paid, and the entity may file a refund claim with the comptroller
  for that amount.
         SECTION 26.  Section 162.204(a), Tax Code, is amended to
  read as follows:
         (a)  The tax imposed by this subchapter does not apply to:
               (1)  diesel fuel sold to the United States for its
  exclusive use, provided that the exemption does not apply to diesel
  fuel sold or delivered to a person operating under a contract with
  the United States;
               (2)  diesel fuel sold to a public school district in
  this state for the district's exclusive use;
               (3)  diesel fuel sold to a commercial transportation
  company or a metropolitan rapid transit authority operating under
  Chapter 451, Transportation Code, that provides public school
  transportation services to a school district under Section 34.008,
  Education Code, and that uses the diesel fuel only to provide those
  services;
               (4)  diesel fuel exported by either a licensed supplier
  or a licensed exporter from this state to any other state, provided
  that:
                     (A)  for diesel fuel in a situation described by
  Subsection (d), the bill of lading indicates the destination state
  and the supplier collects the destination state tax; or
                     (B)  for diesel fuel in a situation described by
  Subsection (e), the bill of lading indicates the destination state,
  the diesel fuel is subsequently exported, and the exporter is
  licensed in the destination state to pay that state's tax and has an
  exporter's license issued under this subchapter;
               (5)  diesel fuel moved by truck or railcar between
  licensed suppliers or licensed permissive suppliers and in which
  the diesel fuel removed from the first terminal comes to rest in the
  second terminal, provided that the removal from the second terminal
  rack is subject to the tax imposed by this subchapter;
               (6)  diesel fuel delivered or sold into a storage
  facility of a licensed aviation fuel dealer from which the diesel
  fuel will be delivered solely into the fuel supply tanks of aircraft
  or aircraft servicing equipment, or sold from one licensed aviation
  fuel dealer to another licensed aviation fuel dealer who will
  deliver the diesel fuel exclusively into the fuel supply tanks of
  aircraft or aircraft servicing equipment;
               (7)  diesel fuel exported to a foreign country if the
  bill of lading indicates the foreign destination and the fuel is
  actually exported to the foreign country;
               (8)  dyed diesel fuel sold or delivered by a supplier to
  another supplier and dyed diesel fuel sold or delivered by a
  supplier or distributor into the bulk storage facility of a dyed
  diesel fuel bonded user or to a purchaser who provides a signed
  statement as provided by Section 162.206;
               (9)  the volume of water, fuel ethanol, renewable
  diesel, biodiesel, or mixtures thereof that are blended together
  with taxable diesel fuel when the finished product sold or used is
  clearly identified on the retail pump, storage tank, and sales
  invoice as a combination of diesel fuel and water, fuel ethanol,
  renewable diesel, biodiesel, or mixtures thereof;
               (10)  dyed diesel fuel sold by a supplier or permissive
  supplier to a distributor, or by a distributor to another
  distributor;
               (11)  dyed diesel fuel delivered by a license holder
  into the fuel supply tanks of railway engines, motorboats, or
  refrigeration units or other stationary equipment powered by a
  separate motor from a separate fuel supply tank;
               (12)  dyed kerosene when delivered by a supplier,
  distributor, or importer into a storage facility at a retail
  business from which all deliveries are exclusively for heating,
  cooking, lighting, or similar nonhighway use;
               (13)  diesel fuel used by a person, other than a
  political subdivision, who owns, controls, operates, or manages a
  commercial motor vehicle as defined by Section 548.001,
  Transportation Code, if the fuel:
                     (A)  is delivered exclusively into the fuel supply
  tank of the commercial motor vehicle; and
                     (B)  is used exclusively to transport passengers
  for compensation or hire between points in this state on a fixed
  route or schedule; [or]
               (14)  diesel fuel sold to a volunteer fire department
  in this state for the department's exclusive use; or
               (15)  diesel fuel sold to a nonprofit entity that is
  organized for the sole purpose of and engages exclusively in
  providing emergency medical services and that uses the diesel fuel
  exclusively to provide emergency medical services, including
  rescue and ambulance services.
         SECTION 27.  Section 162.227, Tax Code, is amended by adding
  Subsection (f-2) to read as follows:
         (f-2)  A nonprofit entity exempted under Section
  162.204(a)(15) from the tax imposed under this subchapter that paid
  tax on the purchase of diesel fuel is entitled to a refund of the tax
  paid, and the entity may file a refund claim with the comptroller
  for that amount.
         SECTION 36.  The following are repealed:
               . . .
               (2)  Section 2001.501, Occupations Code; . . . .
         Explanation: The additions are necessary to repeal certain
  taxes and to address the application and administration of certain
  other taxes.
         (2)  House Rule 13, Section 9(a)(4), is suspended to permit
  the committee to add text on a matter not included in either the
  house or senate version of the bill by adding the following text to
  SECTION 28 of the bill, in added Section 162.356(a)(9), Tax Code:
  a motor vehicle operated exclusively by a nonprofit entity that is
  organized for the sole purpose of and engages exclusively in
  providing emergency medical services and that uses the fuel
  exclusively to provide emergency medical services, including
  rescue and ambulance services;
         Explanation: The change is necessary to provide an exemption
  from the tax imposed on compressed natural gas or liquefied natural
  gas for certain nonprofit entities.
         (3)  House Rule 13, Section 9(a)(4), is suspended to permit
  the committee to add text on a matter not included in either the
  house or senate version of the bill by adding the following text to
  SECTION 29 of the bill, in added Section 162.365(a)(10), Tax Code:
               (10)  is a nonprofit entity that is organized for the
  sole purpose of and engages exclusively in providing emergency
  medical services and the fuel was delivered into the fuel supply
  tank of a motor vehicle operated exclusively by the nonprofit
  entity to provide emergency medical services, including rescue and
  ambulance services.
         Explanation: The change is necessary to allow for a credit on
  a tax return or an application for a refund for tax paid on
  compressed natural gas or liquefied natural gas by certain
  nonprofit entities.
         (4)  House Rule 13, Section 9(a)(1), is suspended to permit
  the committee to amend text not in disagreement in proposed SECTION
  39 of the bill to read as follows:
         SECTION 39.  (a)  Except as otherwise provided by this Act,
  this Act takes effect September 1, 2015.
         (b)  Section 19 of this Act takes effect January 1, 2016, but
  only if a constitutional amendment authorizing the legislature to
  exempt from ad valorem taxation real property leased to certain
  schools organized and operated primarily for the purpose of
  engaging in educational functions is approved by the voters. If
  that amendment is not approved by the voters, Section 19 of this Act
  has no effect.
         (c)  Section 20 of this Act takes effect January 1, 2016.
         Explanation: The change is necessary to provide for different
  effective dates for certain provisions in the bill.