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A BILL TO BE ENTITLED
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AN ACT
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relating to the hotel occupancy tax on the price paid for a hotel |
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room. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 156.001, Tax Code, is amended to read as |
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follows: |
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Sec. 156.001. DEFINITIONS [DEFINITION]. In this chapter: |
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(1) "Hotel" [, "hotel"] means a building in which |
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members of the public obtain sleeping accommodations for |
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consideration. The term includes a hotel, motel, tourist home, |
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tourist house, tourist court, lodging house, inn, rooming house, or |
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bed and breakfast. The term does not include: |
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(A) [(1)] a hospital, sanitarium, or nursing |
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home; or |
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(B) [(2)] a dormitory or other housing facility |
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owned or leased and operated by an institution of higher education |
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or a private or independent institution of higher education as |
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those terms are defined by Section 61.003, Education Code, used by |
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the institution for the purpose of providing sleeping |
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accommodations for persons engaged in an educational program or |
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activity at the institution. |
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(2) "Price" means, in relation to the amount or price |
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paid for a room in a hotel, the retail price paid by a person for the |
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ultimate right to use or possess the room, including any booking, |
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handling, or similar fee or charge paid by or on behalf of the |
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person. |
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SECTION 2. Section 351.001, Tax Code, is amended by adding |
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Subdivision (12) to read as follows: |
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(12) "Price," in relation to the amount or price paid |
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for a room in a hotel, has the meaning assigned by Section 156.001. |
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SECTION 3. Section 352.001, Tax Code, is amended by adding |
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Subdivision (2-a) to read as follows: |
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(2-a) "Price," in relation to the amount or price paid |
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for a room in a hotel, has the meaning assigned by Section 156.001. |
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SECTION 4. This Act is a clarification of existing law and |
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does not imply that existing law may be construed as inconsistent |
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with the law as amended by this Act. |
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SECTION 5. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2011. |