Bill Text: TX SB1917 | 2011-2012 | 82nd Legislature | Introduced
Bill Title: Relating to the tax exemption for permanent hotel residents in certain smaller municipalities.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (N/A - Dead) 2011-04-26 - Referred to Finance [SB1917 Detail]
Download: Texas-2011-SB1917-Introduced.html
82R12097 MXM-D | ||
By: Zaffirini | S.B. No. 1917 |
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relating to the tax exemption for permanent hotel residents in | ||
certain smaller municipalities. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 351.002(c), Tax Code, is amended to read | ||
as follows: | ||
(c) The tax does not apply to a person who is a permanent | ||
resident under Section 156.101 [ |
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does not apply to a municipality with a population of less than | ||
50,000. | ||
SECTION 2. Subchapter A, Chapter 351, Tax Code, is amended | ||
by adding Section 351.0065 to read as follows: | ||
Sec. 351.0065. EXEMPTION: APARTMENTS OR CONDOMINIUMS IN | ||
CERTAIN SMALLER MUNICIPALITIES. (a) This section applies only to a | ||
municipality with a population of less than 50,000. | ||
(b) The tax imposed by this chapter does not apply to 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 3. 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, 2011. |