By Place H.B. No. 2275
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the definition of hotel.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Sec. 156.001, Tax Code, is amended to read as
1-5 follows:
1-6 Sec. 156.001. Definitions. In this chapter:
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, but does not include a
1-11 hospital, sanitarium, <or> nursing home, or a dormitory or other
1-12 university housing facility owned and operated by an institution of
1-13 higher education or a private or independent institution of higher
1-14 education as those terms are defined in Section 61.003(8) and (15),
1-15 Education Code, used for the purpose of providing sleeping
1-16 accommodations for persons engaged in an educational program or
1-17 activity at the institution.
1-18 (2) "Quarterly Period" means a quarter of the calendar
1-19 year. The first quarter is composed of the quarter is composed of
1-20 the months of April, May, and June; the third quarter is composed
1-21 of the months of July, August, and September; and the fourth
1-22 quarter is composed of the months of October, November, and
1-23 December.
2-1 SECTION 3. VALIDATION OF PRIOR LAW. Section 1 of this Act
2-2 is a validation of the law existing prior to the effective date of
2-3 this Act.
2-4 SECTION 4. EMERGENCY. The importance of this legislation
2-5 and the 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 and the rule that a law may not take effect
2-9 until ninety days after the adjournment of the session at which it
2-10 was enacted be suspended, and these rules are hereby suspended.