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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 in |
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certain oil and gas producing municipalities. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 351.002, Tax Code, is amended by |
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amending Subsection (c) and adding Subsection (d) to read as |
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follows: |
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(c) The tax does not apply to a person who is a permanent |
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resident under Section 156.101 or Subsection (d) [of this code]. |
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(d) For a hotel located in a Railroad Commission of Texas |
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oil and gas division district with 315 or more total completions in |
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the preceding year, a municipality by ordinance may define a |
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"permanent resident" as a person who has the right to use or possess |
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a room in the hotel for at least 120 consecutive days, so long as |
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there is no interruption of payment for the period. |
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SECTION 2. The change in law made by this Act applies to a |
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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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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. |