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A BILL TO BE ENTITLED
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AN ACT
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relating to the application of the state hotel occupancy tax. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 156.051(b), Tax Code, is amended to read |
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as follows: |
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(b) The price of a room or space in a hotel does not include |
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the cost of food served by the hotel and the cost of personal |
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services performed by the hotel for the person except for those |
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services related to cleaning and readying the room or space for use |
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or possession. |
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SECTION 2. Section 156.052, Tax Code, is amended to read as |
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follows: |
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Sec. 156.052. RATE OF TAX. The rate of the tax imposed by |
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this chapter is six percent of the price paid for a room or space in |
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a hotel. |
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SECTION 3. Section 156.053, Tax Code, is amended to read as |
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follows: |
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Sec. 156.053. COLLECTION OF TAX. A person owning, |
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operating, managing, or controlling a hotel, or subletting a room |
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or space in a hotel, shall collect for the state the tax that is |
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imposed by this chapter and that is calculated on the amount paid |
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for the [a] room or space in the hotel. |
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SECTION 4. This Act takes effect September 1, 2007. |