| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the authority of certain municipalities to abolish the |
|
|
permanent resident hotel occupancy tax exemption. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 351.002, Tax Code, is amended by adding |
|
|
Subsection (d) to read as follows: |
|
|
(d) Notwithstanding Subsection (c), the governing body of a |
|
|
municipality with a population of less than 12,000 and in which an |
|
|
annual Wild, Wild West Fest is held may be ordinance provide that |
|
|
the tax applies to a person who is a permanent resident under |
|
|
Section 156.101. |
|
|
SECTION 2. This Act takes effect immediately if it receives |
|
|
a vote of two-thirds of all the members elected to each house, as |
|
|
provided by Section 39, Article III, Texas Constitution. If this |
|
|
Act does not receive the vote necessary for immediate effect, this |
|
|
Act takes effect September 1, 2015. |