Figure: 34 TAC 3.161(b)(6)(E)

For Example:

Company X has a 60-day contract to rent 10-15 rooms each day. Under the terms of the contract Company X pays for the number of rooms occupied, but not less than 10 rooms per day.

 

Day

No. of Rooms Occupied

No. of Rooms Paid For

No. of Rooms Exempt

1-10

9

10

10*

11-25

12

12

10*

26-40

13

13

10*

41-55

13

13

12**

56-60

15

15

13***

* The minimum number of rooms in the range is exempt; the additional rooms above the minimum are not exempt because they have not been rented for 30 consecutive days.

** The two rooms above the minimum have been rented for 30 consecutive days and therefore are exempt beginning on the 31st consecutive day or day number 41.

*** The third room above the minimum has been rented for 30 consecutive days and therefore is exempt beginning on the 31st day or day number 56.