By: Lucio S.B. No. 1304
A BILL TO BE ENTITLED
AN ACT
1-1 relating to an exception to the hotel occupancy tax.
1-2 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-3 SECTION 1. Section 156.101, Tax Code, is amended to read as
1-4 follows:
1-5 Sec. 156.101. EXCEPTION--PERMANENT RESIDENT. This chapter
1-6 does not impose a tax on a person who has the right to use or
1-7 possess a room in a hotel for at least 90 <30> consecutive days, so
1-8 long as there is no interruption of payment for the period.
1-9 SECTION 2. This Act takes effect September 1, 1995.
1-10 SECTION 3. The importance of this legislation and the
1-11 crowded condition of the calendars in both houses create an
1-12 emergency and an imperative public necessity that the
1-13 constitutional rule requiring bills to be read on three several
1-14 days in each house be suspended, and this rule is hereby suspended.