83R6924 ADM-D
By: Lozano H.B. No. 1283
A BILL TO BE ENTITLED
AN ACT
relating to the tax exemption for permanent hotel residents in
certain municipalities and counties.
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), a municipality located
in a county with a population of less than 50,000 through which the
Aransas River flows and that has a municipality with a population of
more than 10,000 by ordinance may define "permanent resident" as a
person who has the right to use or possess a room in a hotel for at
least 60 consecutive days, so long as there is no interruption of
payment for the period.
SECTION 2. Section 352.002, Tax Code, is amended by adding
Subsection (c-1) to read as follows:
(c-1) Notwithstanding Subsection (c), a county with a
population of less than 50,000 through which the Aransas River
flows and that has a municipality with a population of more than
10,000 by order or resolution may define "permanent resident" as a
person who has the right to use or possess a room in a hotel for at
least 60 consecutive days, so long as there is no interruption of
payment for the period.
SECTION 3. The change in law made by this Act applies to a
person who has the right to use or possess a room in a hotel on or
after the effective date of this Act, regardless of whether that
right began before the effective date of this Act.
SECTION 4. The change in law made by this Act does not
affect tax liability accruing before the effective date of this
Act. That liability continues in effect as if this Act had not been
enacted, and the former law is continued in effect for the
collection of taxes due and for civil and criminal enforcement of
the liability for those taxes.
SECTION 5. This Act takes effect September 1, 2013.