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.