Untitled Texas Attorney General Opinion

The Attorney General of Texas December 22, 1982 SC6 LQ-Q4-5% MARK WHITE Attorney General Mr. Steve Haley Opinion No. m-528 Supreme Court Building General Counsel P. 0. BOX 12548 Austin. TX. 70711. 2546 Texas Department of Agriculture Re: Applicability of Hotel 5121475-2501 P. 0. Box 12847 Occupancy Tax imposed by T&Y 9101674.1367 Austin, Texas 78711 chapter 156 of the Tax Code Telecopier 5121475-0266 to state employees traveling on state business 1607 Main St., Suite 1400 Dallas. TX. 75201-4709 Dear Mr. Haley: 2141742.6944 You have requested our opinion on the following question relating to the Hotel Occupancy Tax: 4624 Alberta Ave.. Suite 160 El Paso, TX. 79905.2793 9151533-3464 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 7131650.0666 Tax Code? Our answer is that no such exemption exists. In Attorney General 606 Broadway, Suite 312 Opinion WW-738 (1959) this office held that the Hotel Occupancy Tax Lubbock, TX.79401-3479 applies to officers and employees of the Federal Reserve Bank while 6061747.5236 traveling on official business of the bank. 4309 N. Tenth. Suite 6 The tax is imposed upon the person who contracts for the space to McAllen, TX. 76501.1665 be used. Tax Code 5156.051. The exceptions to the tax apply only to 5121662.4547 permanent residents and religious, charitable, or educational organizations. Tax Code §§156.101-.102. Under these code provisions 200 Main Plaza. Suite 400 neither a state agency nor an employee of a state agency is exempt. San Antonio. TX. 76205.2797 There is no constitutional prohibition against the legislature levying 5121225-4191 an excise tax to be paid by the state and its agencies. Attorney General Opinion WW-1502 (1962) determined that motor fuel purchased by A” Equal Opportunityi the state for use of the Texas National Guard while on active state Affirmative Action Employer duty under command of the governor of Texas would be subject to the 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. p. 1913 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