82R3253 ALL-F
 
  By: Ellis S.B. No. 1577
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the hotel occupancy tax on the price paid for a hotel
  room.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 156.001, Tax Code, is amended to read as
  follows:
         Sec. 156.001.  DEFINITIONS [DEFINITION]. In this chapter:
               (1)  "Hotel" [, "hotel"] means a building in which
  members of the public obtain sleeping accommodations for
  consideration. The term includes a hotel, motel, tourist home,
  tourist house, tourist court, lodging house, inn, rooming house, or
  bed and breakfast. The term does not include:
                     (A) [(1)]  a hospital, sanitarium, or nursing
  home; or
                     (B) [(2)]  a dormitory or other housing facility
  owned or leased and operated by an institution of higher education
  or a private or independent institution of higher education as
  those terms are defined by Section 61.003, Education Code, used by
  the institution for the purpose of providing sleeping
  accommodations for persons engaged in an educational program or
  activity at the institution.
               (2)  "Price" means, in relation to the amount or price
  paid for a room in a hotel, the retail price paid by a person for the
  ultimate right to use or possess the room, including any booking,
  handling, or similar fee or charge paid by or on behalf of the
  person.
         SECTION 2.  Section 351.001, Tax Code, is amended by adding
  Subdivision (12) to read as follows:
               (12)  "Price," in relation to the amount or price paid
  for a room in a hotel, has the meaning assigned by Section 156.001.
         SECTION 3.  Section 352.001, Tax Code, is amended by adding
  Subdivision (2-a) to read as follows:
               (2-a)  "Price," in relation to the amount or price paid
  for a room in a hotel, has the meaning assigned by Section 156.001.
         SECTION 4.  This Act is a clarification of existing law and
  does not imply that existing law may be construed as inconsistent
  with the law as amended by this Act.
         SECTION 5.  This Act takes effect immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution.  If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect September 1, 2011.