By: Burnam H.B. No. 56
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 351.002, Tax Code, is amended to read as
follows:
Sec. 351.002. TAX AUTHORIZED. (a) A municipality by
ordinance may impose a tax on a person who, under a lease,
concession, permit, right of access, license, contract, or
agreement, pays for the use or possession or for the right to the
use or possession of a room that is in a hotel, costs $2 or more each
day, and is ordinarily used for sleeping.
(b) The price of a room in a hotel does not include the cost
of food served by the hotel and the cost of personal services
performed by the hotel for the person except for those services
related to cleaning and readying the room for use or possession.
[(c) The tax does not apply to a person who is a permanent
resident under Section 156.101 of this code.]
SECTION 2. This Act takes effect September 1, 2013.