Bill Text: TX HB2808 | 2013-2014 | 83rd Legislature | Comm Sub
Bill Title: Relating to an exemption from the state hotel occupancy tax for certain members of the Texas State Guard.
Spectrum: Partisan Bill (Republican 5-0)
Status: (Engrossed - Dead) 2013-05-14 - Referred to s/c on Fiscal Matters by Chair [HB2808 Detail]
Download: Texas-2013-HB2808-Comm_Sub.html
83R7349 KLA-D | ||
By: Toth, King of Parker, Flynn, Huberty, | H.B. No. 2808 | |
et al. |
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relating to an exemption from the state hotel occupancy tax for | ||
certain members of the Texas State Guard. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Subchapter C, Chapter 156, Tax Code, is amended | ||
by adding Section 156.105 to read as follows: | ||
Sec. 156.105. EXCEPTION--TEXAS STATE GUARD MEMBERS. (a) | ||
This chapter does not impose a tax on a member of the Texas State | ||
Guard who uses or possesses a room in a hotel while the member is | ||
required to be on duty for drill purposes at a location away from | ||
the member's permanent residence. | ||
(b) The comptroller shall adopt rules to implement this | ||
section. The rules may provide for the use of a properly completed | ||
exemption certificate under Section 156.104 or for the issuance by | ||
the comptroller of a letter of exemption to a Texas State Guard | ||
member who is required to be on duty for drill purposes at a | ||
location away from the member's permanent residence. | ||
SECTION 2. 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 3. This Act takes effect September 1, 2013. |