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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 in |
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certain smaller municipalities. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. 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 is a permanent |
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resident under Section 156.101 [of this code]. This subsection |
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does not apply to a municipality with a population of less than |
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50,000. |
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SECTION 2. Subchapter A, Chapter 351, Tax Code, is amended |
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by adding Section 351.0065 to read as follows: |
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Sec. 351.0065. EXEMPTION: APARTMENTS OR CONDOMINIUMS IN |
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CERTAIN SMALLER MUNICIPALITIES. (a) This section applies only to a |
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municipality with a population of less than 50,000. |
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(b) The tax imposed by this chapter does not apply to that |
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part of an apartment or condominium building that consists of |
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unfurnished dwelling units that are leased to tenants, as defined |
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by Section 92.001, Property Code. |
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SECTION 3. 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. |