TITLE: Relating to the authority of certain municipalities to abolish the permanent resident hotel occupancy tax exemption.

SUMMARY: Relating to the authority of certain municipalities to abolish the permanent resident hotel occupancy tax exemption.

FULL TEXT:
AN ACT relating to the authority of certain municipalities to abolish the permanent resident hotel occupancy tax exemption. 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), the governing body of a municipality with a population of less than 12,000 and in which an annual Wild, Wild West Fest is held may by ordinance provide that the tax applies to a person who is a permanent resident under Section 156.101. SECTION 2. 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.