Transcript Highlights:

• The sales tax in some years has grown quickly.
• The counties, most of the counties, do not receive property, I mean, sales tax.
• We get zero sales tax.
• What's your sales tax increase? What's your percent revenue sales tax in Austin?
• Sales tax, 27%. Yes, that's a big chunk. Yeah. Yeah.

Bills: SB9

Keywords: property tax, ad valorem tax, voter-approval tax rate, no-new-revenue tax rate, tax rate calculation, Tax Code, local government finance, municipality, county, special taxing unit, sales and use tax, property tax cap, tax rollback, tax levy, maintenance and operations, debt rate, disaster relief rate, Texas Legislature, local taxing unit

Summary: The Senate Committee on Local Government met to hear Senate Bill 9, which would lower the voter-approval tax rate for certain local taxing units from 3.5% to 2.5%. Sen. Bettencourt, the bill author, argued the change would continue the state’s property tax reforms begun in 2019, slow local levy growth, and give voters more say over larger tax increases. He and supporters cited data showing property tax levies have grown faster than population plus inflation, and said the bill would help protect taxpayers while preserving the state’s broader investments in school tax relief, water, rural law enforcement, and ambulance funding. Supporters included the Texas Taxpayers and Research Association, the Texas Association of Business, the Texas Public Policy Foundation, and the Texas Association of Manufacturers. They said the bill would improve transparency, encourage more disciplined budgeting, and create certainty for homeowners and businesses. They argued that lower tax-rate growth would help attract and retain employers and investment, and that voters would still be able to approve higher rates when needed. Local officials and other opponents said the bill would constrain cities and counties facing rapid growth, inflation, infrastructure needs, and public safety costs. Testimony from county judges, city finance officials, firefighters, and urban county representatives emphasized pressures from jail operations, roads, water, EMS, police and fire staffing, and unfunded mandates. Several witnesses asked for carve-outs or exemptions for public safety and disaster-related costs, warning that a one-size-fits-all cap could force service cuts or shift costs elsewhere. The committee heard extensive questioning but no final vote or disposition on the bill was taken in the portion provided.

Transcript Highlights:

• It's lowered the amount of out-of-state sales requirements and two ix codes have been added, those including
• So, is this amount we are doing it based on the assessment amount or is this based on the sale amount

Bills: HB3044, HB3465, HB3625, HB3704, HB3759, HB3920, HB3972, HB4191, HB4311, HB4426

Keywords: veterans, tax refund, Oklahoma Department of Veterans Affairs, capital improvement, donations, Oklahoma Emission Reduction, incentive, taxation, environment, revenue, investment, school funds, treasurer, education funding, financial policy, income tax, scholarship, tax credit, Oklahoma Tax Commission, school funding

Transcript Highlights:

• It lowers the amount of out-of-state sales requirements, and two NAICS codes have been added, including
• So is this amount the, are we doing it based on the assessment amount or is this based on the sale amount

Bills: HB3044, HB3465, HB3625, HB3704, HB3759, HB3920, HB3972, HB4191, HB4311, HB4426

Keywords: veterans, tax refund, Oklahoma Department of Veterans Affairs, capital improvement, donations, Oklahoma Emission Reduction, incentive, taxation, environment, revenue, investment, school funds, treasurer, education funding, financial policy, income tax, scholarship, tax credit, Oklahoma Tax Commission, school funding

Summary: The Senate Revenue and Taxation Committee considered several House bills dealing with tax credits, fee changes, school funding, and investment authority. House Bill 4426 extended the sunset on the SIDE tax credit to December 31, 2032, and passed 7-2. House Bill 3704 elected Oklahoma into the federal income tax credit for contributions to scholarship-granting organizations and passed 9-2. House Bill 4311 raised the unclaimed property division’s administrative fee from 4% to 6% to cover increased duties and costs; it passed 8-3 after debate over whether the increase was justified. House Bill 3044 reauthorized the veterans income tax checkoff and the associated capital improvement fund, and passed 10-0. House Bill 4191 revised the Smaller Employer Quality Jobs Act by lowering job thresholds, expanding qualifying locations and industries, and changing other eligibility rules; it passed 6-4. House Bill 3465 extended the emission tax credit sunset from July 1, 2027 to July 1, 2029 and passed 6-4, with opponents arguing it subsidized compliance with federal mandates. House Bill 3972, a title-off bill addressing ad valorem reimbursement issues tied to the state purchase of a prison, drew extensive debate over precedent and scope; an amendment to add a sunset failed 5-5, and the bill then passed 8-2 as amended.

Transcript Highlights:

• Senate Bill 6175, concerning ticket sales. And William, if you could brief the committee.
• Senate Bill 6175 concerns ticket sales.
• Okay, but does it prohibit the legal sale, either online or otherwise, of an existing ticket?
• Right now, unscrupulous resellers confuse buyers with excessive markups and speculative sales.
• It imposes price caps that will push ticket sales into places with no protections at all.

Bills: SB6149, SB6175, SB6230, SB6248, SB6312, SB6061, SB6137

Keywords: rural county, frontier county, public facilities funding, economic development, local option sales tax, sales and use tax, workforce housing, affordable housing, county tax authority, RCW, Washington state, community economic revitalization board, CED, infrastructure funding, public works, job creation, job retention, job expansion, county planning, state auditor reporting

Summary: The committee heard public testimony on Senate Bill 6175, the WAVE Act, which would regulate ticket resale and ticketing practices. The bill would create licensing and bonding requirements for resellers, require all-in pricing and guaranteed refunds, cap resale prices at 110% of the original total price, prohibit speculative ticket sales and certain deceptive practices, and direct the Department of Licensing to enforce the law. Supporters from arts venues, nonprofit theaters, artists’ groups, consumer advocates, and labor said the bill would protect fans, artists, and venues from bots, fake websites, and extreme markups. Opponents from StubHub, Live Nation, the Ticket Policy Forum, and Chamber of Progress argued that price caps and other restrictions would reduce legitimate resale options, push activity into unregulated markets, and interfere with consumers’ ability to transfer or resell tickets. Committee members asked about transferability, sports-ticket exemptions, and how the bill would affect season tickets and property rights. Public testimony was then closed on SB 6175. The committee also heard Senate Bill 6230, which would require cash transactions to be rounded to the nearest five-cent increment in light of the federal decision to stop minting new pennies. Staff explained that rounding would apply after taxes and fees, and the Department of Revenue could adopt rules for mixed cash and non-cash payments. The sponsor said the bill would give businesses a clear framework. Retail and grocery groups supported the bill but asked for amendments to protect against audit and consumer-protection liability, to make acceptance of pennies permissive, and to address local ordinances and SNAP equal-treatment concerns. No one testified in opposition, and public testimony on SB 6230 was closed. The committee then took testimony on Senate Bill 6312, which would prohibit surveillance-based pricing, surge pricing, and the use of electronic shelf label systems in large grocery stores until 2030. Supporters, including privacy advocates, grocery workers, and labor representatives, said the bill would prevent AI-driven price discrimination and protect workers and consumers from opaque, unfair pricing. Opponents from grocery and retail associations and a Vusion Group representative said the bill was drafted too broadly, could unintentionally affect loyalty programs, discounts, inventory-based pricing, and existing electronic shelf label technology, and should be narrowed. After testimony, the committee waived the five-day notice rule for SB 6312 by motion and vote so it could take further action. The committee also heard Senate Bill 6149, which would expand the definition of a rural county for certain funding purposes. The sponsor, Senator Jeff Wilson, said the change was needed to preserve rural-designation benefits for Cowlitz County and other counties nearing population thresholds. Staff noted a discrepancy between data sources about which counties would qualify, and the sponsor said he would offer an amendment. Finally, the committee heard Senate Bill 6248 on travel insurance, which would codify a model act and standardize licensing, disclosures, and consumer protections. The travel insurance industry supported the bill, while the Office of the Insurance Commissioner and the Attorney General’s Office raised concerns about unresolved issues, including unlicensed claims adjusters and possible conflicts of law.

Transcript Highlights:

• Next are the provisions relating to preferential tax treatment for capital gains from the sale of small
• You know, we have to make it so that a kid's proximity to tax base, whether income, sales, or property
• </c> impose a variety of special local sales impose a variety of special local sales taxes<01:08:12.319
• Uh, we're also looking at a special sales tax for this district, as well as looking at extending the
• </c><01:29:23.440><c> tax</c> request to impose a citywide sales tax request to impose a citywide sales

Bills: HR1, HF387

Keywords: January 6 insurrection, pardon, law enforcement, violent crimes, public safety, justice system, political accountability, Blaine, local sales tax, special tax, restaurant tax, lodging tax, admissions tax, amusement tax, hotel tax, redevelopment, capital improvements, municipal finance, bonding authority, tourism tax

Transcript Highlights:

• The sales taxes, whatever it is, the tip is, you know, whatever it is, the merchant's paying a fee on

Bills: SB1241, SB1242, SB1442, SB1592, SB1623, SB1625, SB1913, SB1940, SB1949, SB2102, SB592, SB992

Keywords: ticket sales, resale, consumer protection, fraud, bots, transparency, refunds, event tickets, medical marijuana, cannabis, marijuana license, commercial grower, grow operation, bond requirement, land reclamation fee, revolving fund, environmental remediation, redevelopment, Oklahoma Medical Marijuana Authority, OMMA

Transcript Highlights:

• The sales tax is whatever it is. The tip is $100 on your meal. The sales tax is whatever it is.

Bills: SB1241, SB1242, SB1442, SB1592, SB1623, SB1625, SB1913, SB1940, SB1949, SB2102, SB592, SB992

Keywords: ticket sales, resale, consumer protection, fraud, bots, transparency, refunds, event tickets, medical marijuana, cannabis, marijuana license, commercial grower, grow operation, bond requirement, land reclamation fee, revolving fund, environmental remediation, redevelopment, Oklahoma Medical Marijuana Authority, OMMA

Summary: The Business and Insurance Committee considered a series of bills focused on credit card interchange fees, insurance regulation, alcohol licensing, utility contractor authority, medical marijuana bonding, and business liability. Senators Thompson’s SB 2102 and SB 1940 sought to limit swipe fees on large financial institutions and on taxes and tips, respectively; both passed after questions about the asset thresholds and their impact on merchants and banks. SB 1625, by Senator Fricks, would let the Oklahoma Insurance Department prepare impact analyses on health benefit plan legislation, and passed unanimously. SB 1442, by Senator Dossett, lowered distiller licensing fees, created a microdistillery license, and restored a liability insurance proof requirement through an amendment; it passed 11-0. SB 1623, by Floor Leader Daniels, would revise the state credit union charter and passed 11-0. SB 1242, by Senator Hamilton, increased the bond required for medical marijuana grows from $50,000 to $100,000 and passed 10-0. The committee also heard SB 1949 from Senator Logan, which would allow utility contractors to work closer to buildings on private property, up to five feet from structures, instead of stopping at the property line. The bill drew extended questioning from Senator Brooks about permitting, training, liability, and the relationship between utility contractors and plumbers; an industry representative testified that utility contractors already do much of the work under licensed plumbers and that the bill would reduce costs and speed projects, especially in rural areas. SB 1949 passed 8-2. Senator Reinhardt’s SB 1592 and SB 1913, both insurance-related committee substitutes, were described as ongoing negotiations aimed at homeowner insurance transparency and consumer protections; members were told the bills were still being refined, but both passed, 9-1 and 10-0, respectively. Additional measures included SB 592, which would let distributors issue credits to retailers after repeated product replacements, aimed at reducing losses from poor inventory control at large retailers; it passed 9-0. SB 992 would provide civil liability protection for businesses and property owners when violent criminal acts occur on their premises, except in cases of gross negligence; it prompted debate over gun-free zones, security, insurance, and whether the bill would reduce incentives for safety measures, but passed 5-3. Finally, SB 1241 created the Oklahoma Fraud and Ticketing Accountability Act to address fake tickets, bots, deceptive resale websites, and venue liability in the live-event market; supporters included arts venues, and the bill passed 8-0. The committee adjourned after completing its agenda.

Transcript Highlights:

• We will call up out of order Representative Sales, HB 267.
• Representative Sales, good to have you here.
• Representative Sales, good to have you here. >> Thank you, Mr. Chairman.
• And the last to 50 for small land sales.
• It's uh it's domestic uh dogs and cats.

Bills: SB85, SB263, HB277, HB267, SB288, SB85, SB263, HB277, HB267, SB288

Keywords: vaccination exemption, religious exemption, medical exemption, vaccine mandate, testing requirement, public schools, K-12, students, parents, guardians, higher education, college enrollment, university attendance, public institutions of higher education, immunization, religious tenets, sincerely held belief, school health policy, Alabama, AHSAA physical form

Transcript Highlights:

• What had changed was the sales tax report.
• We all know that sales tax revenue is volatile with the economic conditions.
• This was over 12% of our annual revenue from sales tax.
• They rebated 75% of the sales tax in exchange for simply becoming the new point of sale for the same
• This is a complete misuse of what the state sales tax was intended for.

Bills: SB317, SB1250, SB1520, SB1950, SB2298, SB2532, SB2539, SB2747, SB2925, SB2993

Keywords: monuments, memorials, public property, historical significance, civil penalties, local governance, project financing zone, municipal tax revenue, convention centers, multipurpose arenas, infrastructure development, hike and bike trails, outdoor recreation, environmental stewardship, Bicentennial Trail, Texas history, cultural heritage, unemployment benefits, eligibility, Texas Workforce Commission

Transcript Highlights:

• <00:20:58.600><c> sale</c> sale sale sale sale liquor<00:21:00.360><c> we</c><00:21:00.480><c> are</c
• An on-sale or that a city would be allowed to issue an on-sale intoxicating liquor license to.
• and completely prohibits wine for sale and completely prohibits wine sales<01:05:02.000><c> municipal
• </c><01:14:39.280><c> will</c> moreover allowing alcohol sales will moreover allowing alcohol sales will
• </c> licensed business or entity with a cat licensed business or entity with a cat catering<01:15:02.520

Bills: HF1262, HF1741, HF472, HF1668, HF2055, HF1786, HF1876, HF1089, HF1121, HF509, HF1545, HF2027, HF642

Keywords: food truck, liquor license, temporary license, community events, catering, municipal regulations, food hall, St. Louis Park, on-sale, intoxicating beverages, food vendors, common seating area, HF472, Mankato, Minnesota State University Mankato, MSU Mankato, Taylor Center, special liquor license, on-sale wine license, malt liquor license

Transcript Highlights:

• No sale, just resident-focused activities. No sale, just resident-focused activities.
• </c><00:20:16.200><c> I</c><00:20:16.240><c> mean,</c> cap on volume that the sales do?
• I mean, cap on volume that the sales do?
• They can only purchase a uh sales.
• Used to influence the sale of alcohol beverages.

Bills: HF4145, HF4009, HF4304, SF2511, HF4090, HF357, HF901

Keywords: alcohol consumption, nursing homes, assisted living, resident activities, Minnesota Statutes, seasonal liquor licenses, resorts, intoxicating liquor, county board, Brainerd, Northern Pacific Center, event center, liquor license, on-sale license, alcohol sales, special law, local option, Minnesota liquor law, chapter 340A, Sunday sales

Transcript Highlights:

• coming to the state, means less tax coming to the state, means less tax coming to the state, either sales
• tax, income tax, any other either sales tax, income tax, any other either sales tax, income tax, any
• House bill number 324 would substitute by representative sales substitute by representative sales substitute
• by representative sales relating to sheriffs.
• Chairman sales. relating to sheriffs. Chairman sales. relating to sheriffs. Chairman sales.

Bills: HJR 4, HJR 6, HB 195, HB 13, HB 143, HB 135

Keywords: occupation tax, securities, financial regulation, tax exemption, legislative amendment, capital gains tax, realized gains, unrealized gains, investment income, asset sale, capital assets, wealth tax, estate tax, trust tax, tax limitation, constitutional amendment, Texas Constitution, Article VIII, property tax, sales tax

Transcript Highlights:

• Over half of our state revenue comes from sales taxes, making our tax code one of the most regressive
• Everyday Texans pay more in sales taxes, property taxes, and hidden costs from tolls to medical debt,
• While working Texans... ...pay sales tax on essential items like diapers and school supplies.
• HB 135 by Button relating to an exemption from sales and use taxes for gain.
• motor vehicle sales and use taxes, for the Committee on Ways and Means.

Bills: HJR4, HJR6, HB195, HB 13, HB143, HB135

Keywords: occupation tax, securities, financial regulation, tax exemption, legislative amendment, capital gains tax, realized gains, unrealized gains, investment income, asset sale, capital assets, wealth tax, estate tax, trust tax, tax limitation, constitutional amendment, Texas Constitution, Article VIII, property tax, sales tax

Transcript Highlights:

• This bill makes it clear that vehicles are not for sale or lease at the auto show, and it also outlines

Bills: HF747, HF1014, HF320, HF400

Keywords: corporate governance, shareholder rights, beneficial ownership, defective corporate acts, Minnesota Business Corporation Act, Minnesota Insurance Guaranty Association, MIGA, insurance guaranty fund, insurer insolvency, covered claim, net worth threshold, high-net-worth insured, financial information request, insurance claims, self-insured retention, deductible, commercial insurance, insurance regulation, Minnesota Statutes 60C.09, guaranty association

Transcript Highlights:

• </c> sales tax, matters. sales tax, matters.
• The local sales tax has many merits.
• The local sales tax has many merits.
• Lexi Kent, and after that is Laura Sales. Welcome to the committee.
• </c><01:40:48.480><c> tax</c> written, the Hennepin County sales tax written, the Hennepin County sales

Bills: HF4841, HF4234, HF3697

Keywords: Hennepin County, sales tax, health care facilities, ballpark improvements, tax revenue, HF4234, Minnesota private activity bonds, tax-exempt bonds, bond cap, aggregate bond limitation, residential rental projects, multifamily housing, affordable housing finance, housing bonds, public finance, bond allocation, private activity bond cap, Minnesota Statutes 474A.02, tax committee, tax refund

Transcript Highlights:

• Next up is the small business sales tax website presentation.
• Next up is the small business sales tax website presentation.
• And our current functionality that's available on the web portal allows all businesses to file for sales
• </c><00:30:47.200><c> and</c><00:30:47.360><c> use</c> businesses to file for sales and use businesses
• to file for sales and use tax,<00:30:48.480><c> employers</c><00:30:49.040><c> withholding,</c> tax,

Keywords: Call to Order and Roll Call- 00:00:01 SERVS Informational Update- 00:01:22 Child Removal and Reunification Update: Department for Community Based Services Financials- 00:03:00 Small Business Sales Tax Websites: Department of Revenue-00:28:05 Senior Citizen Meal Programs: Department for Aging and Independent Living-00:35:50 Adjournment-01:41:57, 958, all

Summary: The committee first approved the minutes from the September 11 meeting by motion and voice vote. It then received a brief update on the statewide emergency responder voice system, but no presenter was present. The chair said he expected a more substantive update in November and warned that if there is not real progress on acquiring needed private properties, the committee may consider further action, including possibly freezing funding. The main discussion centered on the Department for Community Based Services’ child removal and reunification work and its structured decision-making tools. Commissioner Lisa Dennis and General Counsel Wesley Duke explained that the intake, safety, and risk assessment tools are being used at very high rates and that the department is still implementing and evaluating the system. Dennis said the tools are meant to inform, not replace, professional judgment; when staff disagree with a recommendation, the worker and first-line supervisor consult and decide together. Members questioned whether the system favors keeping children in the home, whether the department has studied safety outcomes for in-home cases versus removals, and whether foster home shortages affect removal decisions. Dennis said child safety remains the top priority, that the practice has not changed, and that the department would provide additional data on outcomes later. Members also asked about permanency timelines and delays in termination of parental rights cases; Dennis said federal timelines are difficult to meet because of family progress, substance use recovery, and court delays, and she confirmed foster parent shortages were not the reason for those delays. The committee then heard a presentation from the Department of Revenue on the new My Taxes portal. Staff said the portal, launched in March, replaced DOR’s portion of the old Kentucky One Stop Business Portal and now allows businesses to file and pay multiple taxes, update account information, and receive official notices. They reported the system is available 24/7 except for scheduled maintenance every other Thursday evening, has maintained over 99% availability since launch, and now has a dedicated contact center with 50 agents plus a public help line and email. In response to questions, the department said early downtime was caused by unexpectedly high traffic, but server capacity was increased and in the last three months there had been only one day of unexpected downtime.

Bills: HB3077, HJR2, HJR7, HJR7

Keywords: alcohol, taxation, reporting requirements, sales, distribution, death tax, inheritance tax, estate tax, property transfer, constitutional amendment, water fund, Texas water supply, state revenue, infrastructure, HJR 7, Texas Legislature, quorum, majority quorum, two-thirds quorum, legislative procedure

Bills: HB2, HB43, HB49, HB94, HB137, HB156, HB200, HB250, HB3, HB42

Keywords: vaccination, parental consent, minors, medical consent, guardian approval, criminal procedure, split sentencing, probation, Class A felony, Class B felony, minimum confinement, out-of-state warrants, law enforcement, extradition, Alabama Code, arrest authority, interstate cooperation, tax exemption, seafood, retail sales

Transcript Highlights:

• So, for example, say I'm new to the area and my cat needs to get a sedative for me to be able to get
• I think many of us who have cats have experienced that sort of scenario.
• I have been a family practice veterinarian for dogs and cats for over 38 years, and I'm very worried
• where I took it to the vet and the vet told me never to bring the cat back because it was just very
• where I took it to the vet and the vet told me never to bring the cat back because it was just very

Bills: S3082, S3090, H5425, H5130, H5114

Keywords: animal telehealth, veterinary telemedicine, veterinary telehealth, veterinarian-client-patient relationship, VCPR, animal health, pet care, companion animal, livestock, remote veterinary care, synchronous audio-video, telemedicine, prescription drugs, antimicrobial drugs, controlled substances, xylazine, compounding pharmacy, veterinary practice, Massachusetts Controlled Substances Act, animal owner

Summary: The Joint Committee on Consumer Protection and Professional Licensure held a hearing on late-filed bills, with testimony heard both in person and remotely. The committee reviewed several measures, including H. 355 and S. 3082 on veterinary telemedicine/telehealth, H. 5445 on additional liquor licenses for East Hampton, and S. 3090/H. 5114 on consumer-connected devices and software support disclosure. The chair outlined hearing logistics, including three-minute testimony limits and written testimony submission, and noted that Lawrence High School students were present to observe. On the veterinary bills, supporters of H. 355 argued that allowing veterinarians to establish a client-patient relationship remotely would improve access to care for pets whose owners face transportation, mobility, or anxiety-related barriers, and could help veterinarians continue practicing through telemedicine. Opponents of S. 3082, including the Massachusetts Veterinary Medical Association and several veterinarians, said the initial in-person exam is essential to detect conditions that cannot be seen on video, avoid misdiagnosis, and preserve the standard of care; they emphasized that teletriage and follow-up telemedicine are already used after an in-person relationship is established. Committee members pressed both sides on the distinction between teletriage and establishing the relationship, the timing of annual exams, and whether limited exceptions for sedatives or other pre-visit needs might be workable. Senator Lovely testified in support, citing a recent Lyme case where follow-up telemedicine would have been useful. On H. 5445, Representative Gomez and East Hampton Mayor Salem Derby urged approval of the bill to authorize eight additional liquor licenses, saying the city has reached its current cap, needs economic development, and wants to support downtown revitalization and new restaurant growth. Members asked about public safety and the number of licenses sought; the mayor said local public safety officials support the request and that the licenses would be for restaurants, not bars. On S. 3090 and H. 5114, consumer advocates and cybersecurity experts supported requiring manufacturers of connected devices to disclose software support timelines, arguing it would improve consumer transparency, cybersecurity, and reduce e-waste. Industry groups opposed the bills, saying fixed disclosure requirements could be impractical, create confusion, burden small businesses, conflict with federal efforts, and be difficult to apply to appliances, lighting, and other products with long lifecycles. The committee did not take a substantive vote on the bills during the hearing; at the end, staff announced a forthcoming poll for House members, and the committee voted to adjourn.

Transcript Highlights:

• So, for example, say I'm new to the area and my cat needs to get a sedative for me to be able to get
• I think many of us who have cats have experienced that sort of scenario.
• I have been a family practice veterinarian for dogs and cats for over 38 years, and I'm very worried
• where I took it to the vet and the vet told me never to bring the cat back because it was just very
• where I took it to the vet and the vet told me never to bring the cat back because it was just very

Bills: S3082, S3090, H5425, H5130, H5114

Keywords: animal telehealth, veterinary telemedicine, veterinary telehealth, veterinarian-client-patient relationship, VCPR, animal health, pet care, companion animal, livestock, remote veterinary care, synchronous audio-video, telemedicine, prescription drugs, antimicrobial drugs, controlled substances, xylazine, compounding pharmacy, veterinary practice, Massachusetts Controlled Substances Act, animal owner