By Place                                              H.B. No. 2275
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to the application of the hotel occupancy tax to certain
    1-3  dormitories or other housing facilities.
    1-4        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-5        SECTION 1.  Section 156.001, Tax Code, is amended to read as
    1-6  follows:
    1-7        Sec. 156.001.  Definition.  In this chapter, "hotel" means a
    1-8  building in which members of the public obtain sleeping
    1-9  accommodations for consideration.  The term includes a hotel,
   1-10  motel, tourist home, tourist house, tourist court, lodging house,
   1-11  inn, or rooming house.  The term<, but> does not include:
   1-12              (1)  a hospital, sanitarium, or nursing home; or
   1-13              (2)  a dormitory or other housing facility owned or
   1-14  leased and operated by an institution of higher education or a
   1-15  private or independent institution of higher education as those
   1-16  terms are defined by Sections 61.003(8) and (15), Education Code,
   1-17  and used for the purpose of providing sleeping accommodations for
   1-18  persons engaged in an educational program or activity at the
   1-19  institution.
   1-20        SECTION 2.  (a)  This Act takes effect on the first day of
   1-21  the first calendar month beginning on or after the date that it may
   1-22  take effect under Section 39, Article III, Texas Constitution.
   1-23        (b)  The change in law made by this Act does not affect taxes
    2-1  imposed before the effective date of this Act, and the law in
    2-2  effect before the effective date of this Act is continued in effect
    2-3  for purposes of the liability for and collection of those taxes.
    2-4        SECTION 3.  The importance of this legislation and the
    2-5  crowded condition of the calendars in both houses create an
    2-6  emergency and an imperative public necessity that the
    2-7  constitutional rule requiring bills to be read on three several
    2-8  days in each house be suspended, and this rule is hereby suspended.