By Chavez H.B. No. 174
Line and page numbers may not match official copy.
Bill not drafted by TLC or Senate E&E.
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to a hotel-motel occupance tax exemption for those
1-3 involved in the production of a motion picture, television program
1-4 or musical or video recording.
1-5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-6 SECTION 1. Ch. 156, Tax Code, is amended by adding Sec.
1-7 156.104, to read as follows:
1-8 Sec. 156.104. EXCEPTION--PRODUCTION OF A MOTION PICTURE,
1-9 TELEVISION PROGRAM OR MUSICAL OR VIDEO RECORDING. This Chapter
1-10 does not impose a tax on a corporation or association involved in
1-11 the production of motion picture, television program or musical or
1-12 video recording.
1-13 SECTION 2. This Act takes effect September 1, 1998.
1-14 SECTION 3. The importance of this legislation and the
1-15 crowded condition of the calendars in both houses create an
1-16 emergency and an imperative public necessity that the
1-17 constitutional rule requiring bills to be read on three several
1-18 days in each house be suspended, and this rule is hereby suspended,
1-19 and that this Act take effect and be in force from and after its
1-20 passage, and it is so enacted.