By: Haggerty H.B. No. 1124
73R2714 CBH-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the application and collection of the state, county,
1-3 and municipal hotel occupancy taxes.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 156.001, Tax Code, is amended by amending
1-6 Subdivision (1) and adding Subdivision (3) to read as follows:
1-7 (1) "Hotel" means a building in which members of the
1-8 public obtain sleeping accommodations for consideration. The term
1-9 includes a hotel, motel, tourist home, tourist house, tourist
1-10 court, lodging house, inn, <or> rooming house, bed and breakfast,
1-11 or dormitory used by the same occupants for less than 30 days, but
1-12 does not include a hospital, sanitarium, or nursing home.
1-13 (3) "Room" means a room ordinarily used for sleeping
1-14 and includes an apartment or suite connected with a room ordinarily
1-15 used for sleeping.
1-16 SECTION 2. Section 156.102, Tax Code, is amended to read as
1-17 follows:
1-18 Sec. 156.102. Exception--Religious, Charitable, or
1-19 Educational Organization. (a) This chapter does not impose a tax
1-20 on a corporation or association that is organized and operated
1-21 exclusively for a religious, charitable, or educational purpose if
1-22 no part of the net earnings of the corporation or association inure
1-23 to the benefit of a private shareholder or individual.
1-24 (b) A person excepted under this section shall pay the tax
2-1 imposed by this chapter but is entitled to a refund of the tax paid
2-2 in accordance with Section 156.104.
2-3 SECTION 3. Section 156.103, Tax Code, is amended by adding
2-4 Subsection (d) to read as follows:
2-5 (d) A person excepted under this section shall pay the tax
2-6 imposed by this chapter but is entitled to a refund of the tax paid
2-7 in accordance with Section 156.104.
2-8 SECTION 4. Subchapter C, Chapter 156, Tax Code, is amended
2-9 by adding Section 156.104 to read as follows:
2-10 Sec. 156.104. REFUND. (a) A person who is entitled under
2-11 Section 156.102(b) or 156.103(d) to a refund of taxes paid under
2-12 this chapter must file a refund claim with the comptroller.
2-13 (b) The claim must be filed on a form provided by the
2-14 comptroller and contain the information required by the
2-15 comptroller.
2-16 (c) A claim for a refund must be filed with the comptroller
2-17 not later than the first anniversary of the date on which the tax
2-18 was paid.
2-19 SECTION 5. Section 156.251(d), Tax Code, is amended to read
2-20 as follows:
2-21 (d) An amount equal to the amount of revenue derived from
2-22 the collection of taxes imposed by this chapter at a rate of
2-23 one-half of one percent shall be allocated to a special account in
2-24 the general revenue fund to be used for media advertising and other
2-25 marketing activities of the tourism division of the Texas
2-26 Department of Commerce.
2-27 SECTION 6. Section 351.001, Tax Code, is amended by adding
3-1 Subdivision (8) to read as follows:
3-2 (8) "Room" has the meaning assigned by Section
3-3 156.001.
3-4 SECTION 7. Section 351.002(a), Tax Code, is amended to read
3-5 as follows:
3-6 (a) A municipality by ordinance may impose a tax on a person
3-7 who, under a lease, concession, permit, right of access, license,
3-8 contract, or agreement, pays for the use or possession or for the
3-9 right to the use or possession of a room that is in a hotel and<,>
3-10 costs $2 or more each day<, and is ordinarily used for sleeping>.
3-11 SECTION 8. Section 351.006, Tax Code, is amended to read as
3-12 follows:
3-13 Sec. 351.006. Exemption. (a) A person or entity excepted
3-14 from the tax imposed by Chapter 156 under Section 156.103 is exempt
3-15 from the tax authorized by this chapter.
3-16 (b) A person exempted under this section shall pay the tax
3-17 imposed by this chapter but is entitled to a refund of the tax paid
3-18 in accordance with Subsection (c).
3-19 (c) A refund claim must be filed on a form provided by the
3-20 municipality and contain the information required by the
3-21 municipality. A claim for a refund must be filed with the
3-22 municipality not later than the first anniversary of the date on
3-23 which the tax was paid.
3-24 (d) The comptroller shall prescribe the form that must be
3-25 used and the information that must be provided.
3-26 SECTION 9. Section 352.001, Tax Code, is amended to read as
3-27 follows:
4-1 Sec. 352.001. DEFINITIONS <DEFINITION>. In this chapter,
4-2 "hotel" and "room" have the meanings <has the meaning> assigned by
4-3 Section 156.001<(1)>.
4-4 SECTION 10. Section 352.002(a), Tax Code, is amended to read
4-5 as follows:
4-6 (a) The commissioners courts of the following counties by
4-7 the adoption of an order or resolution may impose a tax on a person
4-8 who, under a lease, concession, permit, right of access, license,
4-9 contract, or agreement, pays for the use or possession or for the
4-10 right to the use or possession of a room that is in a hotel and<,>
4-11 costs $2 or more each day<, and is ordinarily used for sleeping>:
4-12 (1) a county that has a population of more than two
4-13 million;
4-14 (2) a county that has a population of 90,000 or more,
4-15 borders the Republic of Mexico, and does not have three or more
4-16 cities that each have a population of more than 17,500;
4-17 (3) a county in which there is no municipality;
4-18 (4) a county in which there is located an Indian
4-19 reservation under the jurisdiction of the United States government;
4-20 (5) a county that has a population of 17,500 or less
4-21 in which there is located a horse racing track licensed as a class
4-22 1 or class 2 racetrack under the Texas Racing Act (Article 179e,
4-23 Vernon's Texas Civil Statutes);
4-24 (6) a county that borders the Gulf of Mexico; and
4-25 (7) a county that has a population of less than 5,000,
4-26 that borders the Republic of Mexico, and in which there is located
4-27 a major observatory.
5-1 SECTION 11. Section 352.007, Tax Code, is amended to read as
5-2 follows:
5-3 Sec. 352.007. Exemption. (a) A person or entity excepted
5-4 from the tax imposed by Chapter 156 under Section 156.103 is exempt
5-5 from the tax authorized by this chapter.
5-6 (b) A person exempted under this section shall pay the tax
5-7 imposed by this chapter but is entitled to a refund of the tax paid
5-8 in accordance with Subsection (c).
5-9 (c) A refund claim must be filed on a form provided by the
5-10 county and contain the information required by the county. A claim
5-11 for a refund must be filed with the county not later than the first
5-12 anniversary of the date on which the tax was paid.
5-13 (d) The comptroller shall prescribe the form that must be
5-14 used and the information that must be provided.
5-15 SECTION 12. This Act takes effect September 1, 1993.
5-16 SECTION 13. The importance of this legislation and the
5-17 crowded condition of the calendars in both houses create an
5-18 emergency and an imperative public necessity that the
5-19 constitutional rule requiring bills to be read on three several
5-20 days in each house be suspended, and this rule is hereby suspended.