By Hunter of Nueces                                   H.B. No. 2224
       74R4843 DAK-D
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to exempting from the sales and use tax certain services
    1-3  performed at facilities subject to the hotel occupancy tax.
    1-4        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-5        SECTION 1.  Subchapter H, Chapter 151, Tax Code, is amended
    1-6  by adding Section 151.352 to read as follows:
    1-7        Sec. 151.352.  SERVICES FOR FACILITIES SUBJECT TO HOTEL
    1-8  OCCUPANCY TAX.  Services performed by an employee of a person
    1-9  owning, operating, managing, or controlling a facility for which
   1-10  the person is required by Section 156.053 to collect hotel
   1-11  occupancy tax are exempt from the taxes imposed by this chapter
   1-12  only if the services are performed:
   1-13              (1)  on a unit of the facility the use or possession of
   1-14  which is subject to the hotel occupancy tax under Chapter 156; or
   1-15              (2)  on an area or part of the facility that is
   1-16  directly related to the enjoyment and service of persons using or
   1-17  possessing the units of the facility and that is owned, operated,
   1-18  managed, or controlled by the employer, including:
   1-19                    (A)  a swimming pool;
   1-20                    (B)  a parking area or lobby area;
   1-21                    (C)  the grounds of the facility, including
   1-22  services performed in landscaping the grounds;
   1-23                    (D)  air conditioning units and windows; and
   1-24                    (E)  a restaurant, lounge, or banquet and meeting
    2-1  facility.
    2-2        SECTION 2.  (a)  This Act takes effect on the first day of
    2-3  the first calendar quarter beginning on or after the date that it
    2-4  may take effect under Section 39, Article III, Texas Constitution.
    2-5        (b)  The change in law made by this Act does not affect taxes
    2-6  imposed before the effective date of this Act, and the law in
    2-7  effect before the effective date of this Act is continued in effect
    2-8  for purposes of the liability for and collection of those taxes.
    2-9        SECTION 3.  The importance of this legislation and the
   2-10  crowded condition of the calendars in both houses create an
   2-11  emergency and an imperative public necessity that the
   2-12  constitutional rule requiring bills to be read on three several
   2-13  days in each house be suspended, and this rule is hereby suspended,
   2-14  and that this Act take effect and be in force from and after its
   2-15  passage, and it is so enacted.