By Marchant H.B. No. 2501
77R5000 DAK-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the exception from the hotel occupancy tax for a
1-3 permanent resident.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 156.101, Tax Code, is amended to read as
1-6 follows:
1-7 Sec. 156.101. EXCEPTION--PERMANENT RESIDENT. (a) This
1-8 chapter does not impose a tax on an individual [a person] who has
1-9 the right to use or possess a room in a hotel for at least 30
1-10 consecutive days, so long as there is no interruption of payment
1-11 for the period.
1-12 (b) A person other than an individual who has the right to
1-13 use or possess a room in a hotel for at least 30 consecutive days
1-14 for the benefit of one or more individuals may not claim the
1-15 exception provided by this section.
1-16 SECTION 2. (a) This Act takes effect on the first day of
1-17 the calendar month following the month it receives a vote of
1-18 two-thirds of all the members elected to each house, as provided by
1-19 Section 39, Article III, Texas Constitution. If this Act does not
1-20 receive the vote necessary for that effective date, this Act takes
1-21 effect September 1, 2001.
1-22 (b) The change in law made by this Act does not affect taxes
1-23 imposed before the effective date of this Act, and the law in
1-24 effect before the effective date of this Act is continued in effect
2-1 for purposes of the liability for and collection of those taxes.