By Thompson H.B. No. 147
76R1074 CBH-F
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the application and collection of the state hotel
1-3 occupancy tax.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 156.001, Tax Code, is amended to read as
1-6 follows:
1-7 Sec. 156.001. DEFINITION. In this chapter, "hotel" means a
1-8 building in which members of the public obtain sleeping
1-9 accommodations for consideration. The term includes a hotel,
1-10 motel, tourist home, tourist house, tourist court, lodging house,
1-11 inn, rooming house, or bed and breakfast. The term does not
1-12 include:
1-13 (1) a hospital, sanitarium, or nursing home; [or]
1-14 (2) a mental health facility, as that term is defined
1-15 by Section 571.003, Health and Safety Code; or
1-16 (3) a dormitory or other housing facility owned or
1-17 leased and operated by an institution of higher education or a
1-18 private or independent institution of higher education as those
1-19 terms are defined by Section 61.003, Education Code, used by the
1-20 institution for the purpose of providing sleeping accommodations
1-21 for persons engaged in an educational program or activity at the
1-22 institution.
1-23 SECTION 2. Section 156.051(b), Tax Code, is amended to read
1-24 as follows:
2-1 (b) The price of a room or space in a hotel does not include
2-2 the cost of food served by the hotel and the cost of personal
2-3 services performed by the hotel for the person except for those
2-4 services related to cleaning and readying the room or space for use
2-5 or possession.
2-6 SECTION 3. Sections 156.052, 156.053, and 156.101, Tax Code,
2-7 are amended to read as follows:
2-8 Sec. 156.052. RATE OF TAX. The rate of the tax imposed by
2-9 this chapter is six percent of the price paid for a room or space
2-10 in a hotel.
2-11 Sec. 156.053. COLLECTION OF TAX. A person owning,
2-12 operating, managing, or controlling a hotel shall collect for the
2-13 state the tax that is imposed by this chapter and that is
2-14 calculated on the amount paid for a room or space in the hotel.
2-15 Sec. 156.101. EXCEPTION--PERMANENT RESIDENT. This chapter
2-16 does not impose a tax on a person who has the right to use or
2-17 possess a room or space in a hotel for at least 30 consecutive
2-18 days, so long as there is no interruption of payment for the
2-19 period.
2-20 SECTION 4. Section 156.103(a), Tax Code, is amended to read
2-21 as follows:
2-22 (a) Subject to this section, this chapter does not impose a
2-23 tax on:
2-24 (1) the United States, this state, or an agency,
2-25 institution, board, or commission of this state other than an
2-26 institution of higher education;
2-27 (2) an officer or employee of a state governmental
3-1 entity described by Subdivision (1) when traveling on or otherwise
3-2 engaged in the course of official duties for the governmental
3-3 entity; or
3-4 (3) an officer or employee of a governmental entity of
3-5 the United States when traveling on or otherwise engaged in the
3-6 course of official duties for the governmental entity if the
3-7 governmental entity directly pays to the hotel the price for the
3-8 room or space.
3-9 SECTION 5. Section 156.151(a), Tax Code, is amended to read
3-10 as follows:
3-11 (a) A person required to collect the tax imposed by this
3-12 chapter shall pay the comptroller the tax collected during the
3-13 preceding reporting period and at the same time shall file with the
3-14 comptroller a report stating:
3-15 (1) the total amount of the payments made for rooms
3-16 and spaces at the person's hotel during the preceding reporting
3-17 period;
3-18 (2) the amount of the tax collected by the person
3-19 during the preceding reporting period; and
3-20 (3) other information that the comptroller requires to
3-21 be in the report.
3-22 SECTION 6. Section 156.202(c), Tax Code, is amended to read
3-23 as follows:
3-24 (c) The minimum penalty under this section is $5 [$1].
3-25 SECTION 7. Section 156.204(e), Tax Code, is amended to read
3-26 as follows:
3-27 (e) The period of limitation during which the comptroller
4-1 may assess tax against the purchaser under this section is four
4-2 years from the date when the former owner of the hotel sells the
4-3 hotel or when a determination is made against the former owner,
4-4 whichever event occurs later. At any time within four [three]
4-5 years after a deficiency determination against the purchaser has
4-6 become due and payable the comptroller may bring an action in a
4-7 district court of Travis County or a court of any other state of
4-8 the United States in the name of the people of Texas to collect the
4-9 delinquent amounts together with penalties and interest.
4-10 SECTION 8. (a) This Act takes effect September 1, 1999.
4-11 (b) The changes in Sections 156.202(c) and 156.204(e), Tax
4-12 Code, made by this Act do not affect the collection or the
4-13 enforcement of taxes imposed before the effective date of this Act,
4-14 and the law in effect before the effective date of this Act is
4-15 continued in effect for purposes of the liability for and
4-16 collection of those taxes.
4-17 SECTION 9. The importance of this legislation and the
4-18 crowded condition of the calendars in both houses create an
4-19 emergency and an imperative public necessity that the
4-20 constitutional rule requiring bills to be read on three several
4-21 days in each house be suspended, and this rule is hereby suspended.