Texas Tax Code

§ 156.101 — EXCEPTION--PERMANENT RESIDENT

TX § 156.101Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 156. HOTEL OCCUPANCY TAX · Art. C. EXCEPTIONS TO TAX

Statute text

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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.

Legislative history

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.