By:  De la Garza                                       H.B. No. 837
       73R4096 CBH-D
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to the application of hotel occupancy taxes to a housing
    1-3  authority.
    1-4        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-5        SECTION 1.  Section 156.103, Tax Code, is amended to read as
    1-6  follows:
    1-7        Sec. 156.103.  EXCEPTION--GOVERNMENTAL ENTITY<STATE AND
    1-8  FEDERAL GOVERNMENT>.  (a)  This chapter does not impose a tax on:
    1-9              (1)  the United States;
   1-10              (2)  <,> this state<,> or an agency, institution,
   1-11  board, or commission of this state other than an institution of
   1-12  higher education; or
   1-13              (3)  a housing authority in this state.
   1-14        (b)  This chapter does not impose a tax on an officer or
   1-15  employee of a governmental entity described by Subsection (a) when
   1-16  traveling on or otherwise engaged in the course of official duties
   1-17  for the governmental entity.
   1-18        (c)  In this section:
   1-19              (1)  "Institution<, "institution> of higher education"
   1-20  has the meaning assigned by Section 61.003, Education Code.
   1-21              (2)  "Housing authority" means a housing authority
   1-22  created under Chapter 392, Local Government Code.
   1-23        SECTION 2.  This Act takes effect September 1, 1993.
   1-24        SECTION 3.  The importance of this legislation and the
    2-1  crowded condition of the calendars in both houses create an
    2-2  emergency and an imperative public necessity that the
    2-3  constitutional rule requiring bills to be read on three several
    2-4  days in each house be suspended, and this rule is hereby suspended.