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A BILL TO BE ENTITLED
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AN ACT
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relating to the tax exemption for permanent hotel residents. |
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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. DEFINITION. In this chapter, "hotel" means a |
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building in which members of the public obtain sleeping |
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accommodations for consideration. The term includes a hotel, |
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motel, tourist home, tourist house, tourist court, lodging house, |
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inn, rooming house, or bed and breakfast. The term does not |
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include: |
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(1) a hospital, sanitarium, or nursing home; [or] |
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(2) a dormitory or other housing facility owned or |
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leased and operated by an institution of higher education or a |
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private or independent institution of higher education as those |
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terms are defined by Section 61.003, Education Code, used by the |
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institution for the purpose of providing sleeping accommodations |
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for persons engaged in an educational program or activity at the |
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institution; or |
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(3) that part of an apartment or condominium building |
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that consists of unfurnished dwelling units that are leased to |
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tenants, as defined by Section 92.001, Property Code. |
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SECTION 2. Section 351.002(c), Tax Code, is amended to read |
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as follows: |
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(c) The tax does not apply to a person who has the right to |
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use or possess a room in a hotel for at least 30 consecutive days, so |
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long as there is no interruption of payment for that period [is a
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permanent resident under Section 156.101 of this code]. |
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SECTION 3. Section 352.001(1), Tax Code, is amended to read |
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as follows: |
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(1) "Hotel" has the meaning assigned by Section |
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156.001 [156.001(1)]. |
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SECTION 4. Section 352.002(c), Tax Code, is amended to read |
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as follows: |
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(c) The tax does not apply to a person who has the right to |
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use or possess a room in a hotel for at least 30 consecutive days, so |
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long as there is no interruption of payment for that period [is a
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permanent resident under Section 156.101 of this code]. |
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SECTION 5. Section 156.101, Tax Code, is repealed. |
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SECTION 6. This Act takes effect July 1, 2011, if it |
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receives a vote of two-thirds of all the members elected to each |
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house, as provided by Section 39, Article III, Texas Constitution. |
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If this Act does not receive the vote necessary for effect on that |
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date, this Act takes effect October 1, 2011. |