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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption from the state hotel occupancy tax for |
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certain members of the Texas State Guard. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter C, Chapter 156, Tax Code, is amended |
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by adding Section 156.105 to read as follows: |
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Sec. 156.105. EXCEPTION--TEXAS STATE GUARD MEMBERS. (a) |
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This chapter does not impose a tax on a member of the Texas State |
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Guard who uses or possesses a room in a hotel while the member is |
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required to be on duty for drill purposes at a location away from |
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the member's permanent residence. |
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(b) The comptroller shall adopt rules to implement this |
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section. The rules may provide for the use of a properly completed |
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exemption certificate under Section 156.104 or for the issuance by |
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the comptroller of a letter of exemption to a Texas State Guard |
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member who is required to be on duty for drill purposes at a |
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location away from the member's permanent residence. |
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SECTION 2. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 3. This Act takes effect September 1, 2013. |