By: Seliger S.B. No. 846
A BILL TO BE ENTITLED
AN ACT
relating to the authority of certain municipalities to abolish the
permanent resident hotel occupancy tax exemption.
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), the governing body of a
municipality with a population of less than 12,000 and in which an
annual Wild, Wild West Fest is held may by ordinance provide that
the tax applies to a person who is a permanent resident under
Section 156.101.
SECTION 2. 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, 2015.