reglab/housing_qa huggingface dataset:
TX Tax Code § 155.185 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter F. Administration by Comptroller|Section 155.185. Deficiency Determination, Penalties, and Interest

Sec. 155.185.  DEFICIENCY DETERMINATION, PENALTIES, AND INTEREST.  (a)  If the comptroller has reasonable cause to believe that a tax report or the amount of tax is inaccurate, the comptroller may compute and determine the amount of tax, penalty, and interest to be paid from information contained in the report or from any other information available to the comptroller.(b)  On making a deficiency determination, the comptroller shall notify the person by personal service or by mail. Service by mail is complete when the notice is deposited with the U.S. Postal Service.|Added by Acts 1991, 72nd Leg., ch. 409, Sec. 64, eff. June 7, 1991.  Amended by Acts 1995, 74th Leg., ch. 1000, Sec. 54, eff. Oct. 1, 1995;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.108, eff. Sept. 1, 1997;  Acts 1999, 76th Leg., ch. 1467, Sec. 2.46, eff. Oct. 1, 1999.|
TX Tax Code § 155.186 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter F. Administration by Comptroller|Section 155.186. Redetermination

Sec. 155.186.  REDETERMINATION.  (a)  A person who receives notice of a deficiency determination may submit a written request to the comptroller for redetermination.  If the person desires a hearing, the request for a hearing must be included in the written request for redetermination.(b)  A written request for redetermination must be filed at the office of the comptroller not later than the 30th day after the date notice of deficiency is issued. If a written request for redetermination is not filed as required by this subsection, the determination is final.(c)  On receipt of a written request for redetermination, the comptroller shall:(1)  review the request for redetermination if a hearing was not requested;  or(2)  provide the person against whom the deficiency determination was made with written notice of the time, place, and date of a redetermination hearing.(d)  The comptroller shall give notice of a redetermination hearing by personal service or by mail. Service by mail is complete when the notice is deposited with the U.S. Postal Service.|Added by Acts 1991, 72nd Leg., ch. 409, Sec. 64, eff. June 7, 1991.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.109, eff. Sept. 1, 1997;  Acts 1999, 76th Leg., ch. 1467, Sec. 2.47, eff. Oct. 1, 1999.|
TX Tax Code § 155.201 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter G. Penalties|Section 155.201. Penalties

Sec. 155.201.  PENALTIES.  (a)  A person violates this chapter if the person:(1)  is a distributor, wholesaler, manufacturer, export warehouse, importer, bonded agent, interstate warehouse, manufacturer's representative, or retailer and fails to keep records required by this chapter;(2)  engages in the business of a bonded agent, interstate warehouse, distributor, wholesaler, manufacturer, export warehouse, importer, or retailer without a valid permit;(3)  is a distributor, wholesaler, manufacturer, export warehouse, importer, bonded agent, interstate warehouse, or retailer and fails to make a report required by this chapter to the comptroller or makes a false or incomplete report or application required by this chapter to the comptroller; or(4)  is a person affected by this chapter and fails or refuses to abide by or violates a provision of this chapter or a rule adopted by the comptroller under this chapter.(b)  A person who violates this chapter shall pay to the state a penalty of not more than $2,000 for each violation.(c)  A separate offense is committed each day on which a violation occurs.(d)  The attorney general shall bring suits to recover penalties under this section.(e)  A suit under this section may be brought in a court of competent jurisdiction in Travis County or in any court having jurisdiction.|Acts 1981, 67th Leg., p. 1682, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 58, Sec. 41, eff. March 1, 1986;  Acts 1989, 71st Leg., ch. 240, Sec. 87, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 65, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.110, eff. Sept. 1, 1997;  Acts 2001, 77th Leg., ch. 1263, Sec. 55, eff. Oct. 1, 2001.Amended by: Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 9, eff. September 1, 2019.Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 33, eff. September 1, 2021.|
TX Tax Code § 155.202 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter G. Penalties|Section 155.202. Nonpayment of Tax

Sec. 155.202.  NONPAYMENT OF TAX.  A person commits an offense if the person, without the tax being paid:(1)  receives or possesses in this state tobacco products for the purpose of making a first sale;(2)  sells, offers for sale, or presents tobacco products as a prize or gift; or(3)  knowingly consumes, uses, or smokes tobacco products subject to the tax imposed by this chapter.|Acts 1981, 67th Leg., p. 1683, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 66, eff. June 7, 1991.Amended by: Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 10, eff. September 1, 2019.|
TX Tax Code § 155.204 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter G. Penalties|Section 155.204. Concealment of Violation

Sec. 155.204.  CONCEALMENT OF VIOLATION.  A person commits an offense if the person uses any artful device or deceptive practice to conceal a violation of this chapter.|Acts 1981, 67th Leg., p. 1683, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 155.205 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter G. Penalties|Section 155.205. Misleading the Comptroller

Sec. 155.205.  MISLEADING THE COMPTROLLER.  A person commits an offense if the person misleads the comptroller in the enforcement of this chapter.|Acts 1981, 67th Leg., p. 1683, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 240, Sec. 88, eff. Oct. 1, 1989;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.111, eff. Sept. 1, 1997.|
TX Tax Code § 155.206 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter G. Penalties|Section 155.206. Refusing to Surrender Tobacco Products

Sec. 155.206.  REFUSING TO SURRENDER TOBACCO PRODUCTS.  A person commits an offense if the person refuses to surrender to the comptroller on demand tobacco products possessed in violation of this chapter.|Acts 1981, 67th Leg., p. 1683, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 240, Sec. 89, eff. Oct. 1, 1989;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.112, eff. Sept. 1, 1997.|
TX Tax Code § 155.207 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter G. Penalties|Section 155.207. Permits

Sec. 155.207.  PERMITS.  A person commits an offense if the person acting:(1)  as a distributor, interstate warehouse, wholesaler, or retailer, receives or possesses tobacco products without having a valid permit;(2)  as a distributor, interstate warehouse, wholesaler, or retailer, receives or possesses tobacco products without having a permit posted where it can be easily seen by the public;(3)  as a distributor, interstate warehouse, or wholesaler, does not deliver an invoice to the purchaser as required by Section 155.102;(4)  as a distributor, interstate warehouse,  wholesaler, or retailer, sells tobacco products without having a valid permit; or(5)  as a bonded agent, interstate warehouse,  or export warehouse, stores, distributes, or delivers tobacco products on which the tax has not been paid without having a valid permit.|Acts 1981, 67th Leg., p. 1683, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 58, Sec. 42, eff. March 1, 1986;  Acts 1991, 72nd Leg., ch. 409, Sec. 67, eff. June 7, 1991.Amended by: Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 11, eff. September 1, 2019.Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 34, eff. September 1, 2021.|
TX Tax Code § 155.2075 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter G. Penalties|Section 155.2075. Fingerprints

Sec. 155.2075.  FINGERPRINTS.  The comptroller may refuse to grant a permit or may revoke or suspend a permit if the applicant or permit holder fails, on request, to provide a complete set of fingerprints required for searching the Federal Bureau of Investigation Identification Division files.|Added by Acts 1991, 72nd Leg., ch. 409, Sec. 67, eff. June 7, 1991.  Amended by Acts 1993, 73rd Leg., ch. 790, Sec. 46(21), eff. Sept. 1, 1993;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.113, eff. Sept. 1, 1997.|
TX Tax Code § 155.208 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter G. Penalties|Section 155.208. Misdemeanor

Sec. 155.208.  MISDEMEANOR.  An offense under Sections 155.202-155.207 is a Class A misdemeanor.|Acts 1981, 67th Leg., p. 1684, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 67, eff. June 7, 1991.|
TX Tax Code § 155.209 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter G. Penalties|Section 155.209. Transportation of Tobacco Products

Sec. 155.209.  TRANSPORTATION OF TOBACCO PRODUCTS.  A person commits an offense if the person:(1)  knowingly transports tobacco products subject to the tax under this chapter without the tax being paid;(2)  wilfully refuses to stop a motor vehicle operated to transport tobacco products after a request to stop from an authorized representative of the comptroller; or(3)  while transporting tobacco products, refuses to permit a complete inspection of the cargo by an authorized representative of the comptroller.|Acts 1981, 67th Leg., p. 1684, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 67, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.114, eff. Sept. 1, 1997.Amended by: Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 12, eff. September 1, 2019.|
TX Tax Code § 155.210 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter G. Penalties|Section 155.210. Inspection of Premises

Sec. 155.210.  INSPECTION OF PREMISES.  A person commits an offense if the person refuses to permit a complete inspection by an authorized representative of the comptroller of any premises where tobacco products are manufactured, produced, stored, transported, sold, or offered for sale or exchange or fails to produce, on the comptroller's demand, records required by this chapter.|Acts 1981, 67th Leg., p. 1684, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 67, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.115, eff. Sept. 1, 1997.|
TX Tax Code § 155.211 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter G. Penalties|Section 155.211. Possession: Tax Due

Sec. 155.211.  POSSESSION:  TAX DUE.  (a)  A person commits an offense if the person possesses, in violation of this chapter, tobacco products on which a tax is required to be paid that has not been paid. The absence of evidence of a tax payment is prima facie evidence of nonpayment.(b)  This section does not prohibit transportation of tobacco products by a common carrier.|Acts 1981, 67th Leg., p. 1684, ch. 389, Sec. 1, eff. Jan. 1, 1982.Amended by: Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 13, eff. September 1, 2019.Acts 2019, 86th Leg., R.S., Ch. 894 (H.B. 3475), Sec. 14, eff. September 1, 2019.|
TX Tax Code § 155.212 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter G. Penalties|Section 155.212. Books and Records

Sec. 155.212.  BOOKS AND RECORDS.  A person commits an offense if the person:(1)  knowingly makes, delivers to, and files with the comptroller a false return or an incomplete return or report;(2)  knowingly fails to make and deliver to the comptroller a return or report as required by this chapter;(3)  destroys, mutilates, or conceals a book or record required by this chapter;(4)  refuses to permit the attorney general or the comptroller to inspect and audit books and records that are required by this chapter or that are incidental to the conduct of the tobacco products business;(5)  knowingly makes a false entry or fails to make entries in the books and records required by this chapter;  or(6)  fails to keep books and records for four years as required by this chapter.|Acts 1981, 67th Leg., p. 1684, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 58, Sec. 43, eff. March 1, 1986;  Acts 1989, 71st Leg., ch. 240, Sec. 90, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 68, eff. June 7, 1991;  Acts 1995, 74th Leg., ch. 1000, Sec. 55, eff. Oct. 1, 1995;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.116, eff. Sept. 1, 1997.|
TX Tax Code § 155.213 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter G. Penalties|Section 155.213. Felony

Sec. 155.213.  FELONY.  An offense under Sections 155.209-155.212 is a felony of the third degree.|Acts 1981, 67th Leg., p. 1684, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 68, eff. June 7, 1991.|
TX Tax Code § 155.214 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter G. Penalties|Section 155.214. Overlap of Penalties

Sec. 155.214.  OVERLAP OF PENALTIES.  If an offense is punishable under Section 155.208 of this code and also under Section 155.213 of this code, the punishment prescribed by Section 155.213 of this code controls.|Acts 1981, 67th Leg., p. 1685, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 155.215 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter G. Penalties|Section 155.215. Venue for Felony

Sec. 155.215.  VENUE FOR FELONY.  Venue of a prosecution for an offense punishable under Section 155.213 of this code is in Travis County or in the county where the offense occurred.|Acts 1981, 67th Leg., p. 1685, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 155.241 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter H. Allocation of Tax|Section 155.241. Allocation of Tax

Sec. 155.241.  ALLOCATION OF TAX.  Revenue collected under this chapter shall be deposited to the credit of the general revenue fund.|Acts 1981, 67th Leg., p. 1685, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 155.2415 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 155 - Cigars and Tobacco Products Tax|Subchapter H. Allocation of Tax|Section 155.2415. Allocation of Certain Revenue to Property Tax Relief Fund and Certain Other Funds

Sec. 155.2415.  ALLOCATION OF CERTAIN REVENUE TO PROPERTY TAX RELIEF FUND AND CERTAIN OTHER FUNDS.  (a)  Notwithstanding Section 155.241, the proceeds from the collection of taxes imposed by Section 155.0211 shall be allocated as follows:(1)  the amount of the proceeds that is equal to the amount that, if the taxes imposed by Section 155.0211 were imposed at a rate of 40 percent of the manufacturer's list price, exclusive of any trade discount, special discount, or deal, would be attributable to the portion of that tax rate in excess of 35.213 percent, shall be deposited to the credit of the property tax relief fund under Section 403.109, Government Code;(2)  the amount of the proceeds that is equal to the amount that would be attributable to a tax rate of 35.213 percent of the manufacturer's list price, exclusive of any trade discount, special discount, or deal, if the taxes were imposed by Section 155.0211 at that rate, shall be deposited to the credit of the general revenue fund; and(3)  100 percent of the remaining proceeds shall be deposited to the credit of:(A)  the physician education loan repayment program account established under Subchapter J, Chapter 61, Education Code; or(B)  the general revenue fund, if the comptroller determines that the unencumbered beginning balance of the physician education loan repayment account established under Subchapter J, Chapter 61, Education Code, is sufficient to fund appropriations and other direct and indirect costs from that account for the fulfillment of existing and expected physician loan repayment commitments during the current state fiscal biennium.(b)  Proceeds deposited in accordance with Subsection (a)(3)(B) may be appropriated only for health care purposes.|Added by Acts 2006, 79th Leg., 3rd C.S., Ch. 3 (H.B. 2), Sec. 4(b), eff. September 1, 2006.Amended by: Acts 2009, 81st Leg., R.S., Ch. 285 (H.B. 2154), Sec. 16, eff. September 1, 2009.Acts 2015, 84th Leg., R.S., Ch. 448 (H.B. 7), Sec. 36, eff. September 1, 2015.|
TX Tax Code § 156.001 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 156 - Hotel Occupancy Tax|Subchapter A. Definitions|Section 156.001. Definitions

Sec. 156.001.  DEFINITIONS.  (a)  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;(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)  an oilfield portable unit, as defined by Section 152.001.(b)  For purposes of the imposition of a hotel occupancy tax under this chapter, Chapter 351 or 352, or other law, "hotel" includes a short-term rental.  In this subsection, "short-term rental" means the rental of all or part of a residential property to a person who is not a permanent resident under Section 156.101.|Acts 1981, 67th Leg., p. 1686, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1993, 73rd Leg., ch. 486, Sec. 5.01, eff. Oct. 1, 1994;  Acts 1995, 74th Leg., ch. 454, Sec. 1, eff. Sept. 1, 1995;  Acts 1995, 74th Leg., ch. 1000, Sec. 56, eff. Oct. 1, 1995.Amended by: Acts 2011, 82nd Leg., R.S., Ch. 566 (H.B. 3182), Sec. 3, eff. September 1, 2011.Acts 2015, 84th Leg., R.S., Ch. 1255 (H.B. 1905), Sec. 22(a), eff. September 1, 2015.|
TX Tax Code § 156.051 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 156 - Hotel Occupancy Tax|Subchapter B. Tax|Section 156.051. Tax Imposed

Sec. 156.051.  TAX IMPOSED.  (a)  A tax is imposed on a person who, under a lease, concession, permit, right of access, license, contract, or agreement, pays for the use or possession or for the right to the use or possession of a room or space in a hotel costing $15 or more each day.(b)  The price of a room in a hotel does not include the cost of food served by the hotel and the cost of personal services performed by the hotel for the person except for those services related to cleaning and readying the room for use or possession.|Acts 1981, 67th Leg., p. 1686, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 2003, 78th Leg., ch. 209, Sec. 28, eff. Oct. 1, 2003.|
TX Tax Code § 156.052 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 156 - Hotel Occupancy Tax|Subchapter B. Tax|Section 156.052. Rate of Tax

Sec. 156.052.  RATE OF TAX.  The rate of the tax imposed by this chapter is six percent of the price paid for a room in a hotel.|Acts 1981, 67th Leg., p. 1686, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 5, Sec. 1, eff. Oct. 2, 1984;  Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 5, Sec. 1.|
TX Tax Code § 156.053 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 156 - Hotel Occupancy Tax|Subchapter B. Tax|Section 156.053. Collection of Tax

Sec. 156.053.  COLLECTION OF TAX.  A person owning, operating, managing, or controlling a hotel shall collect for the state the tax that is imposed by this chapter and that is calculated on the amount paid for a room in the hotel.|Acts 1981, 67th Leg., p. 1686, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 156.101 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 156 - Hotel Occupancy Tax|Subchapter C. Exceptions to Tax|Section 156.101. Exception--Permanent Resident

Sec. 156.101.  EXCEPTION--PERMANENT RESIDENT.  This chapter does not impose a tax on 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 the period.|Acts 1981, 67th Leg., p. 1686, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 328, Sec. 4, eff. Aug. 26, 1991.|
TX Tax Code § 156.102 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 156 - Hotel Occupancy Tax|Subchapter C. Exceptions to Tax|Section 156.102. Exception--Religious, Charitable, or Educational Organization

Sec. 156.102.  EXCEPTION--RELIGIOUS, CHARITABLE, OR EDUCATIONAL ORGANIZATION.  (a)  This chapter does not impose a tax on a corporation or association that is organized and operated exclusively for a religious, charitable, or educational purpose if no part of the net earnings of the corporation or association inure to the benefit of a private shareholder or individual.(b)  For purposes of this section:(1)  a corporation or association that is organized and operated exclusively for the cleaning of beaches and that has no part of its net earnings inure to the benefit of a private shareholder or individual is organized and operated exclusively for a charitable purpose;  and(2)  a public or private institution of higher education is organized and operated exclusively for an educational purpose only if the institution is defined as a Texas institution of higher education or as a Texas private or independent institution of higher education under any subdivision of Section 61.003, Education Code.|Acts 1981, 67th Leg., p. 1686, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1999, 76th Leg., ch. 1359, Sec. 2, eff. Sept. 1, 1999;  Acts 1999, 76th Leg., ch. 1467, Sec. 2.48, eff. Oct. 1, 1999;  Acts 2001, 77th Leg., ch. 1420, Sec. 18.011, eff. Sept. 1, 2001;  Acts 2003, 78th Leg., ch. 209, Sec. 29, eff. Oct. 1, 2003.|