Case Information
*1 The Attorney General of Texas December 22, 1982 SC6 LQ-Q4-5% MARK WHITE
Attorney General
Mr. Steve Haley Opinion No. m-528 Supreme Telecopier T&Y Austin. 5121475-2501 P. 0. BOX 12548 9101674.1367 TX. 70711. Court Building 5121475-0266 [2546] 78711 Austin, Texas 12847 P. 0. Box Texas Department of Agriculture General Counsel Re: Applicability of Hotel Occupancy Tax imposed by chapter 156 of the Tax Code to state employees traveling on state business 1607 Main St., Suite Dallas. 2141742.6944 TX. 75201-4709 [1400] Dear Mr. Haley:
You have requested our opinion on the following question relating 4624 Alberta Ave.. Suite 9151533-3464 El Paso, TX. 79905.2793 [160] to the Hotel Occupancy Tax: Is a state official or state employee traveling at state expense on the official business of a state
agency exempt from the payment of the Hotel 1220 Dallas Ave., Suite 202 Occupancy Tax imposed by chapter 156 of the Texas Houston, TX. 77002.6966 Tax Code? 7131650.0666
Our answer is that no such exemption exists. In Attorney General Opinion WW-738 (1959) this office held that the Hotel Occupancy Tax 606 Broadway, Suite 312 Lubbock, TX. 79401-3479 applies to officers and employees of the Federal Reserve Bank while 6061747.5236 traveling on official business of the bank. The tax is imposed upon the person who contracts for the space to
4309 N. Tenth. Suite 6 be used. Tax Code 5156.051. The exceptions to the tax apply only to McAllen, TX. 76501.1665 5121662.4547 permanent residents and religious, charitable, or educational organizations. Tax Code §§156.101-.102. Under these code provisions neither a state agency nor an employee of a state agency is exempt. 200 Main Plaza. Suite 400 There is no constitutional prohibition against the legislature levying San Antonio. TX. 76205.2797 an excise tax to be paid by the state and its agencies. Attorney 5121225-4191
General Opinion WW-1502 (1962) determined that motor fuel purchased by the state for use of the Texas National Guard while on active state A” Equal Opportunityi duty under command of the governor of Texas would be subject to the Affirmative Action Employer motor fuel excise tax imposed by chapter 9 of Title 122A, Taxation-
General.
We therefore conclude that there is no exemption from the Hotel Occupancy Tax accorded to an official of a state agency or employee of a state agency contracting for space.
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Mr. Steve Haley - Page 2 (MN-528)
sunnARY The Hotel Occupancy Tax applies to a state official or state employee traveling at state expense on the official business of a state agency.
MARK WHITE Attorney General of Texas JOHN W. FAINTER, JR.
First Assistant Attorney General
RICHARD E. GRAY III
Executive Assistant Attorney General
Prepared by Bill Kimbrough
Assistant Attorney General
APPROVED:
OPINION COMMITTEE
Susan L. Garrison, Chairman
Jon Bible
Rick Gilpin
Patricia Hinojosa
Bill Kimbrough
Jim Moellinger
Bruce Youngblood
p, 1914