By Greenberg                                           H.B. No. 710
         76R3077 SMJ-D                           
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to the imposition of the state hotel occupancy tax on
 1-3     persons involved in motion picture production.
 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--PERSONS INVOLVED IN MOTION PICTURE
 1-8     PRODUCTION.  (a)  Subject to this section, this chapter does not
 1-9     impose a tax on a person involved in the production for
1-10     consideration of a motion picture, a copy of which is sold or
1-11     offered for ultimate sale, licensed, distributed, broadcast, or
1-12     otherwise exhibited, provided that the person has the right to use
1-13     or possess a room in a consecutive series of two or more hotels for
1-14     a cumulative period of at least 30 days.
1-15           (b)  A person otherwise excepted under this section shall pay
1-16     the tax imposed by this chapter and is entitled to a refund of the
1-17     amount of tax paid in accordance with Section 156.154.
1-18           SECTION 2.  Section 156.154(a), Tax Code, is amended to read
1-19     as follows:
1-20           (a)  A governmental entity [that is] entitled under Section
1-21     156.103 or a person entitled under Section 156.104 to a refund of
1-22     taxes paid under this chapter must file a refund claim with the
1-23     comptroller.
1-24           SECTION 3.  (a)  This Act takes effect on the first day of
 2-1     the first calendar quarter beginning on or after the earliest date
 2-2     that it may take effect under Section 39, Article III, Texas
 2-3     Constitution.
 2-4           (b)  The change in law made by this Act does not affect taxes
 2-5     imposed before the effective date of this Act, and the law in
 2-6     effect before the effective date of this Act is continued in effect
 2-7     for the purposes of the liability for and collection of those
 2-8     taxes.
 2-9           SECTION 4.  The importance of this legislation and the
2-10     crowded condition of the calendars in both houses create an
2-11     emergency and an imperative public necessity that the
2-12     constitutional rule requiring bills to be read on three several
2-13     days in each house be suspended, and this rule is hereby suspended,
2-14     and that this Act take effect and be in force according to its
2-15     terms, and it is so enacted.