83R1923 BEF-D
By: Uresti S.B. No. 319
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 156.101, Tax Code, is amended to read as
follows:
Sec. 156.101. EXCEPTION--PERMANENT RESIDENT. This chapter
does not impose a tax on an individual [a person] who has the right
to use or possess a room in a hotel for at least 30 consecutive days,
so long as there is no interruption of payment for the period.
SECTION 2. (a) 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.
(b) For an individual who is eligible for the exception
under Section 156.101, Tax Code, on the effective date of this Act,
each consecutive day on which the individual had the right to use or
possess a room in a hotel before the effective date of this Act is
included in determining the period in which the individual has the
right to use or possess the room for purposes of Section 156.101,
Tax Code.
SECTION 3. 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 4. This Act takes effect September 1, 2013.