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.