By Munoz H.B. No. 2320
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.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Subsection (a), Section 352.002, Tax Code, is
1-6 amended to read 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,
2-1 Vernon's Texas Civil Statutes);
2-2 (6) a county that borders the Gulf of Mexico; <and>
2-3 (7) a county that has a population of less than 5,000,
2-4 that borders the Republic of Mexico, and in which there is located
2-5 a major observatory; and
2-6 (8) a county that has a population of 10,000 or less
2-7 and borders the Toledo Bend Reservoir.
2-8 SECTION 2. Subsection (d), Section 352.002, Tax Code, is
2-9 amended to read as follows:
2-10 (d) The tax imposed by a county authorized by Subsection
2-11 (a)(4), <or> (6), or (8) to impose the tax does not apply to a
2-12 hotel located in a municipality that imposes a tax under Chapter
2-13 351 applicable to the hotel.
2-14 SECTION 3. The importance of this legislation and the
2-15 crowded condition of the calendars in both houses create an
2-16 emergency and an imperative public necessity that the
2-17 constitutional rule requiring bills to be read on three several
2-18 days in each house be suspended, and this rule is hereby suspended,
2-19 and that this Act take effect and be in force from and after its
2-20 passage, and it is so enacted.