82R3253 ALL-F
By: Ellis S.B. No. 1577
A BILL TO BE ENTITLED
AN ACT
relating to the hotel occupancy tax on the price paid for a hotel
room.
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. DEFINITIONS [DEFINITION]. In this chapter:
(1) "Hotel" [, "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:
(A) [(1)] a hospital, sanitarium, or nursing
home; or
(B) [(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.
(2) "Price" means, in relation to the amount or price
paid for a room in a hotel, the retail price paid by a person for the
ultimate right to use or possess the room, including any booking,
handling, or similar fee or charge paid by or on behalf of the
person.
SECTION 2. Section 351.001, Tax Code, is amended by adding
Subdivision (12) to read as follows:
(12) "Price," in relation to the amount or price paid
for a room in a hotel, has the meaning assigned by Section 156.001.
SECTION 3. Section 352.001, Tax Code, is amended by adding
Subdivision (2-a) to read as follows:
(2-a) "Price," in relation to the amount or price paid
for a room in a hotel, has the meaning assigned by Section 156.001.
SECTION 4. This Act is a clarification of existing law and
does not imply that existing law may be construed as inconsistent
with the law as amended by this Act.
SECTION 5. 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, 2011.