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.