Bill Text: TX HB1283 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to the tax exemption for permanent hotel residents in certain municipalities and counties.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2013-04-08 - Withdrawn from schedule [HB1283 Detail]
Download: Texas-2013-HB1283-Introduced.html
83R6924 ADM-D | ||
By: Lozano | H.B. No. 1283 |
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relating to the tax exemption for permanent hotel residents in | ||
certain municipalities and counties. | ||
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), a municipality located | ||
in a county with a population of less than 50,000 through which the | ||
Aransas River flows and that has a municipality with a population of | ||
more than 10,000 by ordinance may define "permanent resident" as a | ||
person who has the right to use or possess a room in a hotel for at | ||
least 60 consecutive days, so long as there is no interruption of | ||
payment for the period. | ||
SECTION 2. Section 352.002, Tax Code, is amended by adding | ||
Subsection (c-1) to read as follows: | ||
(c-1) Notwithstanding Subsection (c), a county with a | ||
population of less than 50,000 through which the Aransas River | ||
flows and that has a municipality with a population of more than | ||
10,000 by order or resolution may define "permanent resident" as a | ||
person who has the right to use or possess a room in a hotel for at | ||
least 60 consecutive days, so long as there is no interruption of | ||
payment for the period. | ||
SECTION 3. 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. | ||
SECTION 4. 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 5. This Act takes effect September 1, 2013. |