By Nelson                                       S.B. No. 1429

      75R2982 DAK-D                           

                                A BILL TO BE ENTITLED

 1-1                                   AN ACT

 1-2     relating to exempting certain film, video, and audio productions

 1-3     from the hotel occupancy tax.

 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

 1-5           SECTION 1.  Subchapter C, Chapter 156, Tax Code, is amended

 1-6     by adding Section 156.104 to read as follows:

 1-7           Sec. 156.104.  EXCEPTION--FILM, VIDEO, AND AUDIO PRODUCTIONS.

 1-8     This chapter does not impose a tax on an employee or member of a

 1-9     company engaged in the production for consideration of a motion

1-10     picture or a video or audio recording on the rental of a room in a

1-11     hotel for a period of less than 30 consecutive days if:

1-12                 (1)  the rental is paid directly by the company; and

1-13                 (2)  the company rents 10 or more rooms in the hotel

1-14     each day during the period.

1-15           SECTION 2.  This Act takes effect on the first day of the

1-16     first calendar quarter that begins on or after the earliest date

1-17     that this Act may take effect under Section 39, Article III, Texas

1-18     Constitution.

1-19           SECTION 3.  The importance of this legislation and the

1-20     crowded condition of the calendars in both houses create an

1-21     emergency and an imperative public necessity that the

1-22     constitutional rule requiring bills to be read on three several

1-23     days in each house be suspended, and this rule is hereby suspended,

1-24     and that this Act take effect and be in force according to its

 2-1     terms, and it is so enacted.