By Munoz                                               H.B. No. 151
       74R1377 DAK-D
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to exempting municipalities and municipal officers and
    1-3  employees from hotel occupancy taxes.
    1-4        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-5        SECTION 1.  Subchapter C, Chapter 156, Tax Code, is amended
    1-6  by adding Section 156.104 to read as follows:
    1-7        Sec. 156.104.  EXCEPTION--MUNICIPALITIES.  (a)  This chapter
    1-8  does not impose a tax on a municipality of this state.
    1-9        (b)  This chapter does not impose a tax on an officer or
   1-10  employee of a municipality of this state when traveling on or
   1-11  otherwise engaged in the course of official duties for the
   1-12  governmental entity.
   1-13        SECTION 2.  Section 351.006, Tax Code, is amended to read as
   1-14  follows:
   1-15        Sec. 351.006.  EXEMPTION.  A person or entity excepted from
   1-16  the tax imposed by Chapter 156 under Section 156.103 or 156.104 is
   1-17  exempt from the tax authorized by this chapter.
   1-18        SECTION 3.  Section 352.007, Tax Code, is amended to read as
   1-19  follows:
   1-20        Sec. 352.007.  EXEMPTION.  A person or entity excepted from
   1-21  the tax imposed by Chapter 156 under Section 156.103 or 156.104 is
   1-22  exempt from the tax authorized by this chapter.
   1-23        SECTION 4.  This Act takes effect September 1, 1995.
   1-24        SECTION 5.  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.