By: Johnson, Jerry H.B. No. 313
73R1957 CBH-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the authority of certain counties to impose a county
1-3 hotel occupancy tax and to the use of revenue from the tax.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 352.002(a), Tax Code, is amended to read
1-6 as follows:
1-7 (a) The commissioners courts of the following counties by
1-8 the adoption of an order or resolution may impose a tax on a person
1-9 who, under a lease, concession, permit, right of access, license,
1-10 contract, or agreement, pays for the use or possession or for the
1-11 right to the use or possession of a room that is in a hotel, costs
1-12 $2 or more each day, and is ordinarily used for sleeping:
1-13 (1) a county that has a population of more than two
1-14 million;
1-15 (2) a county that has a population of 90,000 or more,
1-16 borders the Republic of Mexico, and does not have three or more
1-17 cities that each have a population of more than 17,500;
1-18 (3) a county in which there is no municipality;
1-19 (4) a county in which there is located an Indian
1-20 reservation under the jurisdiction of the United States government;
1-21 (5) a county that has a population of 17,500 or less
1-22 in which there is located a horse racing track licensed as a class
1-23 1 or class 2 racetrack under the Texas Racing Act (Article 179e,
1-24 Vernon's Texas Civil Statutes);
2-1 (6) a county that borders the Gulf of Mexico; <and>
2-2 (7) a county that has a population of less than 5,000,
2-3 that borders the Republic of Mexico, and in which there is located
2-4 a major observatory; and
2-5 (8) a county in which any portion of the Toledo Bend
2-6 Reservoir is located.
2-7 SECTION 2. Subchapter B, Chapter 352, Tax Code, is amended
2-8 by adding Section 352.1034 to read as follows:
2-9 Sec. 352.1034. USE OF REVENUE: TOLEDO BEND RESERVOIR
2-10 COUNTIES. The revenue from a tax imposed under this chapter by a
2-11 county under Section 352.002(a)(8) may be used only:
2-12 (1) for the purposes stated in Section 351.101;
2-13 (2) to clean public beaches and the reservoir
2-14 waterfront;
2-15 (3) to acquire, furnish, or maintain facilities,
2-16 including parks, that enhance public access to beaches and the
2-17 reservoir waterfront;
2-18 (4) to provide and maintain public restrooms on or
2-19 adjacent to beaches or the reservoir waterfront or to beach or
2-20 waterfront access facilities;
2-21 (5) to provide and maintain litter containers on or
2-22 adjacent to beaches or the reservoir waterfront or to beach or
2-23 waterfront access facilities; and
2-24 (6) to build and maintain public boat docks.
2-25 SECTION 3. The importance of this legislation and the
2-26 crowded condition of the calendars in both houses create an
2-27 emergency and an imperative public necessity that the
3-1 constitutional rule requiring bills to be read on three several
3-2 days in each house be suspended, and this rule is hereby suspended,
3-3 and that this Act take effect and be in force from and after its
3-4 passage, and it is so enacted.