82R12097 MXM-D
By: Zaffirini S.B. No. 1917
A BILL TO BE ENTITLED
AN ACT
relating to the tax exemption for permanent hotel residents in
certain smaller municipalities.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 351.002(c), Tax Code, is amended to read
as follows:
(c) The tax does not apply to a person who is a permanent
resident under Section 156.101 [of this code]. This subsection
does not apply to a municipality with a population of less than
50,000.
SECTION 2. Subchapter A, Chapter 351, Tax Code, is amended
by adding Section 351.0065 to read as follows:
Sec. 351.0065. EXEMPTION: APARTMENTS OR CONDOMINIUMS IN
CERTAIN SMALLER MUNICIPALITIES. (a) This section applies only to a
municipality with a population of less than 50,000.
(b) The tax imposed by this chapter does not apply to 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 3. 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.