3. It provides that, if the seller of a taxable service includes the tax on a customer's bill, it must be shown as a separate line item and identified as a service provider tax.

4. It amends the sales tax law by removing from the tax base those services that are subject to the newly enacted service provider tax.

5. It provides that revenue sharing will continue with respect to revenues derived from services currently covered by the sales tax but covered as of July 1, 2004 by the service provider tax.

PART W

Part W does the following.

1. It amends the law to authorize the Department of Human Services to collect fees for researching its files for child protective records and for providing child protective records to licensing agencies, employers and other nongovernmental persons.

2. It amends the law to authorize the Department of Human Services to adopt rules regarding the payment of fees and provides that the fees be deposited in the General Fund.

PART X

Part X does the following.

1. It authorizes the Department of Human Services to increase the maximum license fee from $40 to $100 for schools; from $10 to $60 for each eating establishment in a municipality authorized by the department to conduct such inspections; and from $125 to $150 for other licensed establishments.

2. It requires the Department of Human Services to issue a conditional license to a new applicant that does not meet the regulations. The current language requires the department to issue a conditional license to all applicants, even those that are renewing.