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HB 51, 43rd 4th C.S.
Relating to levying and imposing an occupation tax of two percent of the gross receipts of every person, firm, company, partnership, corporation or association of persons owning or operating any hotel or engaged in the hotel business in the State of Texas; providing penalties and interest for violations of this Act and for the non-payment of the taxes herein levied.

Author: Cecil A. Lotief, Sr.
Coauthor: Amos P. Scarborough, Jr.


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