By Serna H.B. No. 2928
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the definition of hotel for purposes of the county
1-3 hotel occupancy tax.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 352.001, Tax Code, is amended by amending
1-6 Subdivision (1) and adding Subdivisions (6) and (7) to read as
1-7 follows:
1-8 (1) "Hotel" has the meaning assigned by Section
1-9 156.001(1), except that the term also includes a recreational
1-10 vehicle space or a campsite.
1-11 (6) "Campsite" means a space used for overnight tent
1-12 camping.
1-13 (7) "Recreational vehicle space" means a space used
1-14 for parking a recreational vehicle overnight and includes dry
1-15 camping, limited hook-ups, and full-service hook-ups.
1-16 SECTION 2. This Act takes effect September 1, 1995.
1-17 SECTION 3. The importance of this legislation and the
1-18 crowded condition of the calendars in both houses create an
1-19 emergency and an imperative public necessity that the
1-20 constitutional rule requiring bills to be read on three several
1-21 days in each house be suspended, and this rule is hereby suspended.