83R1924 BEF-D
 
  By: Uresti S.B. No. 318
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the tax exemption for permanent hotel residents.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 156.101, Tax Code, is amended to read as
  follows:
         Sec. 156.101.  EXCEPTION--PERMANENT RESIDENT. This chapter
  does not impose a tax on a person who has the right to use or possess
  a room in a hotel for at least 90 [30] consecutive days, so long as
  there is no interruption of payment for the period.
         SECTION 2.  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 3.  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 4.  This Act takes effect September 1, 2013.