|
|
|
A BILL TO BE ENTITLED
|
|
AN ACT
|
|
relating to the tax exemption for permanent hotel residents in |
|
certain municipalities and counties. |
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
SECTION 1. Section 351.002, Tax Code, is amended by adding |
|
Subsection (d) to read as follows: |
|
(d) Notwithstanding Subsection (c), a municipality located |
|
in a county with a population of less than 50,000 through which the |
|
Aransas River flows and that has a municipality with a population of |
|
more than 10,000 by ordinance may define "permanent resident" as a |
|
person who has the right to use or possess a room in a hotel for at |
|
least 60 consecutive days, so long as there is no interruption of |
|
payment for the period. |
|
SECTION 2. Section 352.002, Tax Code, is amended by adding |
|
Subsection (c-1) to read as follows: |
|
(c-1) Notwithstanding Subsection (c), a county with a |
|
population of less than 50,000 through which the Aransas River |
|
flows and that has a municipality with a population of more than |
|
10,000 by order or resolution may define "permanent resident" as a |
|
person who has the right to use or possess a room in a hotel for at |
|
least 60 consecutive days, so long as there is no interruption of |
|
payment for the period. |
|
SECTION 3. The change in law made by this Act applies to a |
|
person who has the right to use or possess a room in a hotel on or |
|
after the effective date of this Act, regardless of whether that |
|
right began before the effective date of this Act. |
|
SECTION 4. The change in law made by this Act does not |
|
affect tax liability accruing before the effective date of this |
|
Act. That liability continues in effect as if this Act had not been |
|
enacted, and the former law is continued in effect for the |
|
collection of taxes due and for civil and criminal enforcement of |
|
the liability for those taxes. |
|
SECTION 5. This Act takes effect September 1, 2013. |