82R4309 MXM-D
By: Oliveira H.B. No. 3014
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 156.001, Tax Code, is amended to read as
follows:
Sec. 156.001. DEFINITION. In this chapter, "hotel" means a
building in which members of the public obtain sleeping
accommodations for consideration. The term includes a hotel,
motel, tourist home, tourist house, tourist court, lodging house,
inn, rooming house, or bed and breakfast. The term does not
include:
(1) a hospital, sanitarium, or nursing home; [or]
(2) a dormitory or other housing facility owned or
leased and operated by an institution of higher education or a
private or independent institution of higher education as those
terms are defined by Section 61.003, Education Code, used by the
institution for the purpose of providing sleeping accommodations
for persons engaged in an educational program or activity at the
institution; or
(3) that part of an apartment or condominium building
that consists of unfurnished dwelling units that are leased to
tenants, as defined by Section 92.001, Property Code.
SECTION 2. Section 351.002(c), Tax Code, is amended to read
as follows:
(c) The tax does not apply to a person who has the right to
use or possess a room in a hotel for at least 30 consecutive days, so
long as there is no interruption of payment for that period [is a
permanent resident under Section 156.101 of this code].
SECTION 3. Section 352.001(1), Tax Code, is amended to read
as follows:
(1) "Hotel" has the meaning assigned by Section
156.001 [156.001(1)].
SECTION 4. Section 352.002(c), Tax Code, is amended to read
as follows:
(c) The tax does not apply to a person who has the right to
use or possess a room in a hotel for at least 30 consecutive days, so
long as there is no interruption of payment for that period [is a
permanent resident under Section 156.101 of this code].
SECTION 5. Section 156.101, Tax Code, is repealed.
SECTION 6. This Act takes effect July 1, 2011, 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 effect on that
date, this Act takes effect October 1, 2011.