By: Sibley S.B. No. 1294
A BILL TO BE ENTITLED
AN ACT
1-1 relating to the definition of hotel.
1-2 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-3 SECTION 1. Section 156.001, Tax Code, is amended to read as
1-4 follows:
1-5 Sec. 156.101. DEFINITIONS. In this chapter:
1-6 (1) "Hotel" means a building in which members of the
1-7 public obtain sleeping accommodations for consideration. The term
1-8 includes a hotel, motel, tourist home, tourist house, tourist
1-9 court, lodging house, inn, or rooming house, but does not include a
1-10 hospital, sanitarium, or nursing home, or a dormitory or other
1-11 university housing facility owned and operated by an institution of
1-12 higher education or a private or independent institution of higher
1-13 education as those terms are defined in Section 61.003(8) and (15),
1-14 Education Code, used for the purpose of providing sleeping
1-15 accommodations for persons engaged in an educational program or
1-16 activity at the institution.
1-17 (2) "Quarterly Period" means a quarter of the calendar
1-18 year. The first quarter is composed of the months of January,
1-19 February, and March; the second quarter is composed of the months
1-20 of April, May, and June; the third quarter is composed of the
1-21 months of July, August, and September; and the fourth quarter is
1-22 composed of the months of October, November, and December.
1-23 SECTION 2. EMERGENCY. The importance of this legislation
2-1 and the crowded condition of the calendars in both houses create an
2-2 emergency and an imperative public necessity that the
2-3 constitutional rule requiring bills to be read on three several
2-4 days in each house be suspended, and this rule is hereby suspended.