¹ Search and seisure. ....................................................................... 14

² Involuntary confinement. The Comptroller says: “If you can’t leave, you don’t live in a home or residence.” CR 248 (Plaintiff’s Motion at 6). This standard cannot be consistently applied because the Comptroller’s own rule recognizes nursing homes as residences, but the residents of a nursing home may be involuntarily committed. The Texas Health and Safety Code even authorizes the use of restraints and seclusion, which may be the ultimate form of involuntary confinement. See Tex. Health & Safety Code Ch. 322 (West 2005). Nevertheless, nursing homes qualify for the residential use exemption: Appellant’s Brief – Page 17 1264111 CR 218 (Plaintiff’s Motion Exhibit C - McAnnally Deposition at 92).

³ The right to exclude others. The Comptroller says “If you can’t exclude others, you don’t live in a home or residence.” CR 249 (Plaintiff’s Motion at 7). However, nursing homes may provide the occupant no right to exclude others. Needless to say, if the occupant of the nursing home is being legally restrained, the occupant has no right to exclude others. See Tex. Health & Safety Code Ch. 322 (West 2005). Yet Comptroller’s own rule recognizes nursing homes as residences. So this distinction cannot be consistently applied. D. The residence does not have to be occupied by the owner or tenant. Finally, the Comptroller makes a statutory construction argument that the residence has to be occupied by the owner or tenant: In any event, the text of the statute specifies that the user and occupier are the same person – in this case, the prisoner, not the warden or the manager or the owner of the prison. CR 282 (Defendants’ Response at 5). However, the Comptroller has to delete words from the statute in order to limit the exemption to direct occupancy: (c) In this section, “residential use” means use: Appellant’s Brief – Page 18 1264111 (1) in a family dwelling or in a multifamily apartment or housing complex or building or in a part of a building occupied as a home or residence when the use is by the owner of the dwelling, apartment, complex, or building or part of the building occupied; or Tex. Tax Code §151.317(c)(1) (West 2015) (emphasis added). In addition, the Comptroller’s direct occupancy argument is invalid because it contradicts the Comptroller’s own administrative rule. See Zimmer US, Inc. v. Combs, 368 S.W.3d 579, 586 (Tex. App. – Austin 2012, no pet.) (holding that if an agency does not follow its own regulation, the Court must reverse its action as arbitrary and capricious). Comptroller Rule 3.295(a)(6) specifically identifies the use of utilities in a nursing home as a residential use by the owner. See 34 Tex. Admin. Code 3.295(a)(6) (defining “residential use” to include “use in a … nursing home … when the use is by the owner”). But the owner of a nursing home is not the occupier of the nursing home. Clearly, under the Comptroller’s adopted interpretation of the statute, residential use of a space by the owner of the space includes allowing others to reside in the space. And such use may be pursuant to a business arrangement: CR 204 (Plaintiff’s Motion Exhibit C - McAnnally Deposition at 36). Appellant’s Brief – Page 19 1264111 Several other examples illustrate the fallacy of the Comptroller’s interpretation. Suppose, for example, a parent buys a West Campus condominium for a child attending the University of Texas. The condominium is a residence used by the owner even though the owner does not occupy the condominium. The Comptroller counters that the child is a tenant of the parent and thus occupancy is by the tenant. CR. 282-83 (Defendant’s Reply at 5-6). However, there is no tenancy because there is no contract between the parent and child giving the child the right to occupy the condominium. See CR 206 (Black’s Law Dictionary definition of “tenant”). And if a tenancy could be created without a right of possession, the Comptroller’s explanation would still be unworkable. Suppose a person has a second home on the lake and allows friends to stay at the home for a weekend. This scenario does not create a tenancy, but if it did, the tenancy would be for less than 29 days. So under the Comptroller’s twisted reasoning, the second home would not qualify for the residential use exemption. The only reasonable interpretation of the statute is that “use” extends beyond to direct occupancy. An owner can “use” a building by residing there or authorizing anyone else to reside there. Appellant’s Brief – Page 20 1264111 CONCLUSION Because the statute does not define “home or residence,” the Comptroller may have had some initial flexibility in choosing a different, reasonable interpretation of the statute. See Zimmer US, Inc. v. Combs, 368 S.W.3d 579, 586 (Tex. App. - Austin 2012, no pet.). However, having exercised its discretion by adopting a rule designating nursing homes as examples of residences, “the Comptroller is obliged to follow that interpretation.” Id. And the Comptroller must adopt a “uniform application” of its rules. Texas Citrus Exch. v. Sharp, 955 S.W.2d 164, 170 (Tex. App. - Austin 1997, no pet.). Detention facilities are not identical to nursing homes. But they do not have to be identical to be comparable for sales tax purposes. E.g., Sharp v. Tyler Pipe Industries, Inc., 919 S.W.2d 157, 160 (Tex. App. - Austin 1996, writ denied) (mold making equipment compared to cameras and printing presses). The Comptroller cannot deny the exemption for detention facilities based on characteristics that also apply to nursing homes. Because the relevant characteristics of GEO’s detention facilities are comparable to nursing homes, the detention facilities must also be characterized as residences as a matter of law. See, e.g., Zimmer US, Inc. v. Combs, 368 S.W.3d 579, 587 (Tex. App. - Austin 2012, no pet.) (reversed and rendered as a matter of law). Appellant’s Brief – Page 21 1264111 Ironically, the Comptroller’s Motion for Summary Judgment states: “But although prisoners reside in prisons, they do not occupy prisons as a home or residence.” CR 248 (State’s Motion at 6). “This argument presents us with the age-old challenge of determining whether something that looks like a duck, quacks like a duck, and walks like a duck is nevertheless a chicken.” Greater New Braunfels Home Builders Ass'n v. City of New Braunfels, 240 S.W.3d 302, 308 at n. 6 (Tex. App. - Austin 2007, pet. denied) (finding that a duck was a duck). Common usage has seeped into the Comptroller’s pleading, revealing that the Comptroller is swimming against the current of common sense. Most people would say that the place where one resides is one’s residence. So should the Court. For these reasons, the Court should reverse the Order of the District Court, find as a matter of law that the use of electricity and gas at the detention facilities operated by Plaintiff during the relevant period included residential use under Texas Tax Code Section 151.317, and remand to the District Court for a determination of the amount of tax remitted on the gas and electricity used for residential purposes and any other proof needed to validate Plaintiff’s claim for relief. See CR 277 (Proposed Order). Appellant’s Brief – Page 22 1264111 Respectfully submitted, Scott Douglass & McConnico LLP 303 Colorado Street, Suite 2400 Austin, Texas 78701-2589 (512) 495-6300 (512) 495-6399 Fax By /s/ Ray Langenberg Ray Langenberg State Bar No. 11911200 [email protected] Eric Hagenswold State Bar No. 24002205 [email protected] ATTORNEYS FOR APPELLANT CERTIFICATE OF SERVICE I certify that a true and correct copy of the foregoing has been served on all counsel of record, as listed below, through the electronic filing system and e-mail on December 29, 2015: Charles Eldred P.O. Box 12548 Austin, TX 78711-2548 512 475-1743 [email protected] /s/ Ray Langenberg Ray Langenberg Appellant’s Brief – Page 23 1264111 CERTIFICATE OF COMPLIANCE I certify that the foregoing instrument was prepared using Microsoft Word 2010, and that, according to its word-count function, the sections of the foregoing pleading covered by TRAP 9.4(i)(1) contain 4,826 words. /s/ Ray Langenberg Ray Langenberg APPENDIX Appellant’s Brief – Page 24 1264111 DC BK15320 PG653 Filed in The District Court of Travis County, Texas "¥'V f l• . l';'~''~ ~\Ur 4 1 . . !JHJ At ·J.; 7,-il p M. No. D-1-GN-09-002855 Velva L. Price, District Clerk The GEO Group, Inc., In the District Court of Plaintiff, v. Travis County, Texas Glenn Hegar, Comptroller of Public Accounts ofthe State of Texas, and Ken Paxton, Attorney General ofthe State ofTexas, I 26th Judicial District Defendants. Order On October 21, 2015, the Court heard Plaintiffs M[otion for Partial Summary Judgment and Defendants' Motion for Summary Judgment. After considering the pleadings, evidence, and arguments of counsel, the Court grants Defendants' Motion for Summary Judgment and denies Plaintiffs Motion for Partial Summary Judgment. This is a final, appealable order. This case is dismissed. Plaintiff shall take nothing by this suit. Date: tJO\/~rvtbu~ IL 1 WIG Lora J. Livingston Judge, 261st District Court 11\\111 \\Ill \\Ill \1\\\ IIIII \\II\ \11\111\1\1\11\ \Ill 1\\1 004306196 Plaintiff's Appendix 1 Approved as to form: Attorney for Defendants Plaintiff's Appendix 2 modifications or upgrades; (9) use directly by a data center or large data center project that is certified by the comptroller as a qualifying data center under Section 151.359 or a qualifying large data center project under Section 151.3595 in the processing, storage, and distribution of data; (10) a direct or indirect use, consumption, or loss of electricity by an electric utility engaged in the purchase of electricity for resale; or (11) use in timber operations, including pumping for irrigation of timberland. (b) The sale, production, distribution, lease, or rental of, and the use, storage, or other consumption in this state of, gas and electricity sold for the uses listed in Subsection (a), are exempted from the taxes imposed by a municipality under Chapter 321 except as provided by Sections 151.359(j) and 321.105. (c) In this section, "residential use" means use: (1) in a family dwelling or in a multifamily apartment or housing complex or building or in a part of a building occupied as a home or residence when the use is by the owner of the dwelling, apartment, complex, or building or part of the building occupied; or (2) in a dwelling, apartment, house, or building or part of a building occupied as a home or residence when the use is by a tenant who occupies the dwelling, apartment, house, or building or part of a building under a contract for an express initial term for longer than 29 consecutive days. (d) To qualify for the exemptions in Subsections (a)(2)-(9), the gas or electricity must be sold to the person using the gas or electricity in the exempt manner. For purposes of this subsection, the use of gas or electricity in an exempt manner by an independent contractor engaged by the purchaser of the gas or electricity to perform one or more of the exempt activities identified in Subsections (a)(2)-(9) is considered use by the purchaser of the gas or electricity. (e) Natural gas or electricity used during a regular monthly billing period for both exempt and taxable purposes under a single meter is totally exempt or taxable based on the predominant use of the natural gas or electricity measured by that meter. The comptroller may prescribe by rule the procedures by which a purchaser must establish the predominant use of the natural gas or electricity. Cite as Tex. Tax Code § 151.317 History. Amended by Acts 2015, Texas Acts of the 84th Leg. - Regular Session, ch. TBD, Sec. 2, eff. 6/10/2015. Amended by Acts 2013, 83rd Leg. - Regular Session, ch. 1274, Sec. 2, eff. 9/1/2013. Amended By Acts 2011, 82nd Leg., R.S., Ch. 225, Sec. 6, eff. September 1, 2011. Amended By Acts 2003, 78th Leg., ch. 1310, Sec. 104, 105, eff. Oct. 1, 2003. Amended By Acts 1999, 76th Leg., ch. 631, Sec. 15, eff. Oct. 1, 2001 Amended By Acts 2001, 77th Leg., ch. 1263, Sec. 21, eff. Oct. 1, 2001 Amended By Acts 1999, 76th Leg., ch. 1467, Sec. 2.18, eff. Oct. 1, 1999 Amended By Acts 1997, 75th Leg., ch. 1040, Sec. 21, eff. Sept. 1, 1997 Amended By Acts 1995, 74th Leg., ch. 1000, Sec. 16, eff. Oct. 1, 1995 Amended by Acts 1987, 70th Leg., ch. 411, Sec. 1, eff. Oct. 1, 1987 Acts 1981, 67th Leg., p. 1563, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended By Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 25 Related Legislative Provision: See Acts 2013, 83rd Leg. - Regular Session, ch. 1274, Sec. 7. Texas Administrative Code Title 34. PUBLIC FINANCE Part 1. COMPTROLLER OF PUBLIC ACCOUNTS Chapter 3. TAX ADMINISTRATION Subchapter O. STATE AND LOCAL SALES AND USE TAXES Current through Vol. 40, Issue 49; 12/4/2015 § 3.295. Natural Gas and Electricity (a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1) Electric utility--Any entity owning or operating for compensation in this state equipment or facilities for producing, generating, transmitting, distributing, selling, or furnishing electricity whose rates for the sale of electric power are set by the Public Utilities Commission under the Public Utility Regulatory Act. The term does not include: (A) a qualifying small power producer or qualifying co-generator, as defined in the Federal Power Act, §3(17)(D) and §3(18)(C), as amended ( 16 United States Code § 796(17)(D) and § 796(18)(C) ); or (B) any person not otherwise a public utility that owns or operates in this state equipment or facilities for producing, generating, transmitting, distributing, selling, or furnishing electric energy to an electric utility, if the equipment or facilities are used primarily for the production and generation of electric energy for the person's own consumption. (2) Fabrication--To make, build, create, produce, or assemble components of tangible personal property, or to make tangible personal property work in a new or different manner. (3) Manufacturing--Every operation commencing with the first stage of production of tangible personal property and ending with the completion of tangible personal property. The first production stage means the first act of production and it does not include acts in preparation for production. For example, a manufacturer gathering, arranging, or sorting raw material or inventory is preparing for production. When production is completed, maintaining the life of tangible personal property or preventing its deterioration is not a part of the manufacturing process. Tangible personal property is complete when it has the physical properties, including packaging, if any, that it has when transferred by the manufacturer to another. Also see § 3.300 of this title (relating to Manufacturing; Custom Manufacturing; Fabricating; Processing). (4) Remodeling--To make tangible personal property belonging to another over again without causing a loss of its identity, or without causing the property to work in a new or different manner. (5) Plaintiff's Appendix 3 Processing--The physical application of the materials and labor necessary to modify or to change the characteristics of tangible personal property. The property being processed may belong either to the processor or the customer, the only tests being whether the property is processed and whether it will ultimately be sold. Direct use of natural gas or electricity in processing will be referred to as exempt use. Processing does not include remodeling or any action taken to prolong the life of tangible personal property or to prevent a deterioration of the tangible personal property being held for sale. The repair of tangible personal property belonging to another by restoring it to its original condition is not considered processing of that property. The mere packing, unpacking, or shelving of a product to be sold will not be considered to be processing of that product. (6) Residential use--Use in a family dwelling or in a multifamily apartment complex or housing complex or nursing home or in a building or portion of a building occupied as a home or residence when the use is by the owner of the dwelling, apartment, complex, home, or building or part of the building occupied. Residential use also includes use in a dwelling, apartment, complex, house, or building or part of a building occupied as a home or residence when the use is by a tenant who occupies the dwelling, apartment, complex, house, or building or part of a building under a contract for an express initial term of more than 29 consecutive days. Absent a contract, only the period exceeding 29 consecutive days will be considered residential use, when supported by valid documentation (i.e., receipts, canceled checks, etc.). For purposes of the exemption for residential use of natural gas and electricity, nursing homes qualify for exemption only for periods beginning after December 31, 1987. (b) Sales tax applicable. The furnishing of natural gas or electricity is a sale of tangible personal property. All the provisions in the Tax Code, Chapter 151, applying to the sale of tangible personal property, apply to the sale of natural gas or electricity. (c) Gas and electricity are exempted from the taxes imposed by this chapter when sold for: (1) residential use; (2) use in agriculture, including dairy or poultry operations and pumping for farm or ranch irrigation; (3) direct or indirect use or consumption, including electricity lost in the lines, by an electric utility engaged in the purchase of electricity for resale; (4) direct use in: (A) powering equipment that qualifies for exemption under Tax Code, § 151.318, (including equipment that is permanently affixed to or incorporated into realty) to process tangible personal property for sale as tangible personal property, other than preparation of or the storage of food for immediate consumption; (B) lighting, cooling and heating in the manufacturing area during the actual manufacturing or processing of tangible personal property for sale as tangible personal property, other than preparation or storage of food for immediate consumption; (C) exploring for, producing, or transporting a material extracted from the earth; (D) electrical processes, such as electroplating, electrolysis, and cathodic protection; (E) the off-wing processing, overhaul, or repair of a jet turbine engine or its parts for a certificated or licensed carrier of persons or property; or (F) providing, under contract with or on behalf of the United States government or foreign governments, defense or national security-related electronics, classified intelligence data processing and handling systems, or defense-related platform modifications or upgrades; (G) the repair, maintenance, or restoration of rolling stock. (d) Use of gas or electricity in an exempt manner by an independent contractor engaged by the purchaser of the gas or electricity to perform one or more of the activities described in subsection (c)(4) of this section is considered use by the purchaser of the gas or electricity. (e) Predominant use. (1) Natural gas or electricity used during a regular monthly billing period for both exempt and taxable purposes under a single meter is totally exempt or taxable based upon the predominant use of the natural gas or electricity measured by that meter. A person who performs a processing, manufacturing, or other exempt function continually must establish predominant use on 12 consecutive months of use. (2) If, in the regular course of business, a person performs a processing, manufacturing, or other exempt function only part of the year and a nonprocessing, nonmanufacturing, or other taxable function for the remainder of the year, the predominant use may be established for that period of time the processing, manufacturing, or other exempt function occurs based on the predominant use during that period. (3) When determining the predominant use of natural gas or electricity, utilities used to operate machinery exempt under subsection (c)(4)(A) of this section and for lighting, cooling, and heating in the manufacturing area during actual manufacturing or processing of tangible personal property for sale are exempt. Gas and electricity used to operate lighting, cooling, and heating in manufacturing support areas are taxable. Manufacturing support areas include, but are not limited to, storage, engineering, office and accounting areas, research and development, and break, eating, and restroom facilities. Utilities used in an area open to the public for the purpose of marketing a product ready for sale are taxable. Utilities used to operate other nonproduction machinery or equipment are taxable. (f) Determining predominant use: utility studies. (1) Persons claiming a sales tax exemption because the predominant use of natural gas and electricity through a single meter is for processing, manufacturing, fabricating, or other nontaxable use must have performed a utility study to establish this predominant exempt use. The study must list all uses of the utility, both exempt and taxable, the times of usage, the energy used, and whether the use was taxable or exempt. Twelve consecutive months of utility usage must be a part of the study. The kilowatt rating or BTU rating, duty factor, where needed for cycling equipment, and electrical or natural gas computations must be certified by a registered engineer or a person with an engineering degree from an accredited engineering college. The owner of the business must certify that all items using natural gas or electricity (depending on which utility is covered by the study) are listed and that the hours of use for each item are correct. The certification of both the engineer and the owner must appear on the face of the study. If the owner of the business appoints an agent to act on the owner's behalf, the power of attorney must clearly state that the agent is attempting to qualify the principal for a sales tax exemption, and if a refund of sales tax is involved, the power of attorney must also state that a sales tax refund will be made by the state through the utility company. A person in business less than 12 consecutive months may still apply for a sales tax exemption if a registered engineer or a person with an engineering degree performs a study based upon projected uses which shows the predominant use as exempt. A person claiming an exemption based upon estimated use must be able to support the claimed exemption with a study of actual use after 12 consecutive months of operation if so requested by the comptroller. (2) The study must be completed and on file at the location of the person claiming the exemption at the time an exemption certificate is submitted to the utility company. Without the study, the claim for exemption will be presumed to be invalid. Persons obtaining a sales tax refund without a valid study will be assessed tax, penalty, and interest by the comptroller on the full amount of the refund, if the exemption is not proved. If the exemption certificate is fully completed with all information required by this section and bears an original seal of a registered engineer or is attached to a signed statement with an original signature from the owner of the business and a person with an engineering degree from an accredited engineering college, as required by paragraph (1) of this subsection, the utility company is not required to make any additional inquiry before honoring the exemption request. (3) The comptroller may request a copy of the study for review, either before or after the sales tax exemption is granted. Neither the comptroller by reviewing a study nor the utility company by accepting an exemption certificate is confirming the study's accuracy. Tax, penalty, and interest will be assessed on the business owner if the study is proven to be incomplete or inaccurate to the extent that the predominant use of the natural gas or electricity is taxable. (4) If a sales tax refund is being claimed retroactively, the study must take into account any changes in equipment or other items using utilities, any changes in business activities, and any changes in square footage being served by the meter. (5) This subsection does not apply to persons whose use of natural gas or electricity is for processing, manufacturing, or other exempt function if an industry-wide study for that particular industry reflects that the natural gas or electricity used would always qualify as exempt use. The industry-wide study must be submitted to the comptroller's office for review and approval. A subsequent study may be required, in the future, if factors relative to the original study change. (g) Exemption certificates. (1) Exempt users must issue exemption certificates to the utility company to claim a sales tax exemption or to obtain a refund of sales tax. The exemption certificate must be specific as to the reason for the claimed exemption. For example, if a person is claiming that the predominant use of the utility is for processing, the reason for the exemption must state, "A valid and complete study has been performed which shows that (insert the actual exempt percentage) of the natural gas or electricity is for processing tangible personal property for sale in the regular course of business." (2) The exemption is valid only as long as the person continues to use natural gas and electricity in a manner which is for predominantly exempt purposes. At the time the uses of the utilities change so that the predominant use is taxable, it is the person's responsibility to immediately notify the utility company in writing that the exemption is no longer valid. (3) Persons whose use of natural gas or electricity is solely in family dwellings will not be required to furnish exemption certificates. (4) A person whose use of natural gas and electricity is in multifamily apartment complexes, housing complexes, nursing homes, or other residential buildings may be required to issue an exemption certificate if one is necessary for the utility company to distinguish exempt residential use from taxable use. (h) Transportation of a material extracted from the earth. (1) Sales or use tax is not due on natural gas or electricity used to transport a material or its components extracted from the earth. Examples of materials or components extracted from the earth would be oil, natural gas, coal or coal slurry, crushed stone, sand and gravel, and water. (2) Sales or use tax is due on natural gas or electricity used to transport a product which was manufactured from a material extracted from the earth. Products which were manufactured from a material extracted from the earth include substances which do not exist in nature or are not components of crude oil, natural gas, coal, or other minerals extracted from the earth. (3) A material will not be considered to be manufactured when an additive is combined with a material for ancillary reasons, for example, odorant added to natural gas. (i) Pipeline safety fees. Sales or use tax is not due on any surcharge for pipeline safety fees added to the existing rates of each investor-owned and municipally owned natural gas distribution company and each natural gas master meter operator pursuant to Texas Utilities Code, § 121.211. Cite as 34 Tex. Admin. Code § 3.295 History. The provisions of this §3.295 adopted to be effective January 1, 1976; amended to be effective October 25, 1978, 3 TexReg 3571; amended to be effective November 26, 1984, 9 TexReg 5836; amended to be effective February 9, 1987, 12 TexReg 311; amended to be effective February 1, 1988, 13 TexReg 348; amended to be effective January 1, 1990, 14 TexReg 6675; amended to be effective June 25, 1991, 16 TexReg 3195; amended to be effective March 7, 1996, 21 TexReg 1583; amended to be effective September 20, 2000, 25 TexReg 9220; amended to be effective April 13, 2005, 30 TexReg 2082 Black’s Law Dictionary (10th ed. 2014), home HOME Bryan A. Garner, Editor in Chief Preface | Guide | Legal Abbreviations home (bef. 12c) A dwelling place. - family home A house that was purchased during marriage and that the family has resided in, esp. before a divorce. • In some jurisdictions, the court may award the family home to the custodial parent until (1) the youngest child reaches the age of 18 or is otherwise emancipated, (2) the custodial parent moves, or (3) the custodial parent remarries. In making such an award, the court typically reasons that it is in the best interests of the child to remain in the family home. — Also termed marital home; marital residence. - manufactured home (1973) Secured transactions. A structure, transportable in one or more sections, that when traveling is 8 body feet or more in width or 40 body feet or more in length, or, when erected on site, is 320 or more square feet, and that is built on a permanent chassis and designed to be used as a dwelling with or without a permanent foundation when connected to the required utilities, and that has within it plumbing, heating, air-conditioning, and electrical systems. UCC § 9-102(a)(53). - matrimonial home See matrimonial domicile under DOMICILE. - tax home See TAX HOME. Black’s Law Dictionary (10th ed. 2014), residence RESIDENCE Bryan A. Garner, Editor in Chief Preface | Guide | Legal Abbreviations residence (14c) 1. The act or fact of living in a given place for some time <a year’s residence in New Jersey>. — Also termed residency. 2. The place where one actually lives, as distinguished from a domicile <she made her residence in Oregon>. • Residence usu. just means bodily presence as an inhabitant in a given place; domicile usu. requires bodily presence plus an intention to make the place one’s home. A person thus may have more than one residence at a time but only one domicile. Sometimes, though, the two terms are used synonymously. Cf. DOMICILE (2). 3. A house or other fixed abode; a dwelling <a three-story residence>. 4. The place where a corporation or other enterprise does business or is registered to do business <Pantheon Inc.’s principal residence is in Delaware>. - habitual residence (18c) 1. Family law. A person’s customary place of residence; esp., a child’s customary place of residence before being removed to some other place. • The term, which appears as an undefined term in the Hague Convention, is used in determining the country having a presumed paramount interest in the child. 2. Copyright. An established place, esp. a country, in which one lives for the long term, usu. without being a citizen of the place. • The Berne Convention makes habitual residence an alternative to legal domicile in a member country to qualify for copyright protection but leaves the exact definition of the term to member countries. Westlaw. © 2014 Thomson Reuters. No Claim to Orig. U.S. Govt. Works. End of Document © 2015 Thomson Reuters. No claim to original U.S. Government Works. Plaintiff's Appendix 4 © 2015 Thomson Reuters. No claim to original U.S. Government Works.