| |
| |
|
|
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. |