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