By Ellis H.B. No. 255 77R2049 DAK-D A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to exempting members of certain emergency service 1-3 organizations 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 by 1-6 adding Section 156.104 to read as follows: 1-7 Sec. 156.104. EXCEPTION--MEMBERS OF EMERGENCY SERVICE 1-8 ORGANIZATIONS. This chapter does not impose a tax on an individual 1-9 who is a member of a volunteer fire department or other department, 1-10 company, or association organized for the purpose of answering fire 1-11 alarms and extinguishing fires or for the purpose of answering fire 1-12 alarms, extinguishing fires, and providing emergency medical 1-13 services, the members of which receive no compensation or only 1-14 nominal compensation for their services rendered, if: 1-15 (1) the individual is traveling outside the 1-16 individual's county of residence; and 1-17 (2) the individual is engaged in: 1-18 (A) training relating to the individual's duties 1-19 with the department, company, or association; or 1-20 (B) assisting a department, company, or 1-21 association, other than the one of which the individual is a 1-22 member, with its work. 1-23 SECTION 2. Section 351.006, Tax Code, is amended by adding 1-24 Subsection (g) to read as follows: 2-1 (g) A person who is described by Section 156.104 is exempt 2-2 from the payment of the tax authorized by this chapter. 2-3 SECTION 3. Section 352.007, Tax Code, is amended by adding 2-4 Subsection (g) to read as follows: 2-5 (g) A person who is described by Section 156.104 is exempt 2-6 from the payment of the tax authorized by this chapter. 2-7 SECTION 4. (a) This Act takes effect immediately if it 2-8 receives a vote of two-thirds of all the members elected to each 2-9 house, as provided by Section 39, Article III, Texas Constitution. 2-10 If this Act does not receive the vote necessary for immediate 2-11 effect, this Act takes effect September 1, 2001. 2-12 (b) The change in law made by this Act does not affect taxes 2-13 imposed before the effective date of this Act, and the law in 2-14 effect before the effective date of this Act is continued in effect 2-15 for purposes of the liability for and collection of those taxes.