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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 351.002, Tax Code, is amended to read as |
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follows: |
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Sec. 351.002. TAX AUTHORIZED. (a) A municipality by |
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ordinance may impose a tax on a person who, under a lease, |
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concession, permit, right of access, license, contract, or |
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agreement, pays for the use or possession or for the right to the |
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use or possession of a room that is in a hotel, costs $2 or more each |
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day, and is ordinarily used for sleeping. |
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(b) The price of a room in a hotel does not include the cost |
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of food served by the hotel and the cost of personal services |
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performed by the hotel for the person except for those services |
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related to cleaning and readying the room for use or possession. |
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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.] |
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SECTION 2. This Act takes effect September 1, 2013. |