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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 156.101, Tax Code, is amended to read as |
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follows: |
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Sec. 156.101. EXCEPTION--PERMANENT RESIDENT. This chapter |
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does not impose a tax on an individual [a person] who has the right |
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to use or possess a room in a hotel for at least 30 consecutive days, |
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so long as there is no interruption of payment for the period. |
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SECTION 2. (a) The change in law made by this Act applies to |
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a person who has the right to use or possess a room in a hotel on or |
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after the effective date of this Act, regardless of whether that |
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right began before the effective date of this Act. |
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(b) For an individual who is eligible for the exception |
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under Section 156.101, Tax Code, on the effective date of this Act, |
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each consecutive day on which the individual had the right to use or |
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possess a room in a hotel before the effective date of this Act is |
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included in determining the period in which the individual has the |
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right to use or possess the room for purposes of Section 156.101, |
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Tax Code. |
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SECTION 3. 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 4. This Act takes effect September 1, 2013. |