Bill Text: TX SB319 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to the tax exemption for permanent hotel residents.
Sponsorship: Partisan Bill (Democrat 1)
Status: (Introduced - Dead) 2013-04-25 - Left pending in subcommittee [SB319 Detail]
Download: Texas-2013-SB319-Introduced.html
| 83R1923 BEF-D | ||
| By: Uresti | S.B. No. 319 | |
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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 156.101, Tax Code, is amended to read as | ||
| follows: | ||
| Sec. 156.101. EXCEPTION--PERMANENT RESIDENT. This chapter | ||
| does not impose a tax on an individual [ |
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| 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. | ||
