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.