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Texas House Bill HB2808

Texas 2013 - 83rd Regular

Texas House Bill HB2808 Compare Versions

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11 83R7349 KLA-D
22 By: Toth, King of Parker, Flynn, Huberty, H.B. No. 2808
33 et al.
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66 A BILL TO BE ENTITLED
77 AN ACT
88 relating to an exemption from the state hotel occupancy tax for
99 certain members of the Texas State Guard.
1010 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1111 SECTION 1. Subchapter C, Chapter 156, Tax Code, is amended
1212 by adding Section 156.105 to read as follows:
1313 Sec. 156.105. EXCEPTION--TEXAS STATE GUARD MEMBERS. (a)
1414 This chapter does not impose a tax on a member of the Texas State
1515 Guard who uses or possesses a room in a hotel while the member is
1616 required to be on duty for drill purposes at a location away from
1717 the member's permanent residence.
1818 (b) The comptroller shall adopt rules to implement this
1919 section. The rules may provide for the use of a properly completed
2020 exemption certificate under Section 156.104 or for the issuance by
2121 the comptroller of a letter of exemption to a Texas State Guard
2222 member who is required to be on duty for drill purposes at a
2323 location away from the member's permanent residence.
2424 SECTION 2. The change in law made by this Act does not
2525 affect tax liability accruing before the effective date of this
2626 Act. That liability continues in effect as if this Act had not been
2727 enacted, and the former law is continued in effect for the
2828 collection of taxes due and for civil and criminal enforcement of
2929 the liability for those taxes.
3030 SECTION 3. This Act takes effect September 1, 2013.