Bill Text: TX HB3014 | 2011-2012 | 82nd Legislature | Introduced
Bill Title: Relating to the tax exemption for permanent hotel residents.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2011-03-17 - Referred to Ways & Means [HB3014 Detail]
Download: Texas-2011-HB3014-Introduced.html
82R4309 MXM-D | ||
By: Oliveira | H.B. No. 3014 |
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relating to the tax exemption for permanent hotel residents. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 156.001, Tax Code, is amended to read as | ||
follows: | ||
Sec. 156.001. DEFINITION. In this chapter, "hotel" means a | ||
building in which members of the public obtain sleeping | ||
accommodations for consideration. The term includes a hotel, | ||
motel, tourist home, tourist house, tourist court, lodging house, | ||
inn, rooming house, or bed and breakfast. The term does not | ||
include: | ||
(1) a hospital, sanitarium, or nursing home; [ |
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(2) a dormitory or other housing facility owned or | ||
leased and operated by an institution of higher education or a | ||
private or independent institution of higher education as those | ||
terms are defined by Section 61.003, Education Code, used by the | ||
institution for the purpose of providing sleeping accommodations | ||
for persons engaged in an educational program or activity at the | ||
institution; or | ||
(3) that part of an apartment or condominium building | ||
that consists of unfurnished dwelling units that are leased to | ||
tenants, as defined by Section 92.001, Property Code. | ||
SECTION 2. Section 351.002(c), Tax Code, is amended to read | ||
as follows: | ||
(c) The tax does not apply to 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 that period [ |
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SECTION 3. Section 352.001(1), Tax Code, is amended to read | ||
as follows: | ||
(1) "Hotel" has the meaning assigned by Section | ||
156.001 [ |
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SECTION 4. Section 352.002(c), Tax Code, is amended to read | ||
as follows: | ||
(c) The tax does not apply to 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 that period [ |
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SECTION 5. Section 156.101, Tax Code, is repealed. | ||
SECTION 6. This Act takes effect July 1, 2011, 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 effect on that | ||
date, this Act takes effect October 1, 2011. |