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A BILL TO BE ENTITLED
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AN ACT
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relating to the application of the hotel occupancy tax and the |
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collection and administration of the tax by a municipality. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 156.001, Tax Code, is amended to read as |
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follows: |
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Sec. 156.001. DEFINITIONS [DEFINITION]. (a) In this |
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chapter, "hotel" means a building in which members of the public |
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obtain sleeping accommodations for consideration. The term |
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includes a hotel, motel, tourist home, tourist house, tourist |
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court, lodging house, inn, rooming house, or bed and breakfast. The |
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term does not include: |
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(1) a hospital, sanitarium, or nursing home; |
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(2) a dormitory or other housing facility owned or |
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leased and operated by an institution of higher education or a |
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private or independent institution of higher education as those |
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terms are defined by Section 61.003, Education Code, used by the |
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institution for the purpose of providing sleeping accommodations |
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for persons engaged in an educational program or activity at the |
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institution; or |
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(3) an oilfield portable unit, as defined by Section |
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152.001. |
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(b) For purposes of the imposition of a hotel occupancy tax |
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under this chapter, Chapter 351 or 352, or other law, "hotel" |
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includes a short-term rental. In this subsection, "short-term |
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rental" means the rental of all or part of a residential property to |
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a person who is not a permanent resident under Section 156.101. |
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SECTION 2. The heading to Section 351.005, Tax Code, is |
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amended to read as follows: |
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Sec. 351.005. REIMBURSEMENT FOR [TAX COLLECTION] EXPENSES |
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OF TAX COLLECTION AND USE OF ELECTRONIC TAX ADMINISTRATION SYSTEM. |
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SECTION 3. Section 351.005(a), Tax Code, is amended to read |
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as follows: |
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(a) A municipality may permit a person who is required to |
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collect and pay over to the municipality the tax authorized by this |
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chapter not more than one percent of the amount collected and |
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required to be reported as reimbursement to the person for the costs |
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in collecting the tax and, if applicable, the use of an electronic |
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tax administration system described by Section 351.1012. |
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SECTION 4. Subchapter B, Chapter 351, Tax Code, is amended |
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by adding Section 351.1012 to read as follows: |
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Sec. 351.1012. ELECTRONIC TAX ADMINISTRATION SYSTEM. (a) |
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Notwithstanding any other provision of this chapter, a municipality |
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may spend not more than one percent of the revenue derived from the |
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tax authorized by this chapter for the creation, maintenance, |
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operation, and administration of an electronic tax administration |
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system. |
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(b) A municipality may contract with a third party to assist |
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in the creation, maintenance, operation, or administration of the |
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electronic tax administration system. |
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SECTION 5. The amendments made by this Act to Section |
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156.001, Tax Code, are a clarification of existing law and do not |
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imply that existing law may be construed as inconsistent with the |
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law as amended by this Act. |
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SECTION 6. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2015. |