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.