By:  Haley                                              S.B. No. 92
                                 A BILL TO BE ENTITLED
                                        AN ACT
    1-1  relating to the authority of certain counties to impose a county
    1-2  hotel occupancy tax.
    1-3        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-4        SECTION 1.  Subsection (a), Section 352.002, Tax Code, is
    1-5  amended to read as follows:
    1-6        (a)  The commissioners courts of the following counties by
    1-7  the adoption of an order or resolution may impose a tax on a person
    1-8  who, under a lease, concession, permit, right of access, license,
    1-9  contract, or agreement, pays for the use or possession or for the
   1-10  right to the use or possession of a room that is in a hotel, costs
   1-11  $2 or more each day, and is ordinarily used for sleeping:
   1-12              (1)  a county that has a population of more than two
   1-13  million;
   1-14              (2)  a county that has a population of 90,000 or more,
   1-15  borders the Republic of Mexico, and does not have three or more
   1-16  cities that each have a population of more than 17,500;
   1-17              (3)  a county in which there is no municipality;
   1-18              (4)  a county in which there is located an Indian
   1-19  reservation under the jurisdiction of the United States government;
   1-20              (5)  a county that has a population of 17,500 or less
   1-21  in which there is located a horse racing track licensed as a class
   1-22  1 or class 2 racetrack under the Texas Racing Act (Article 179e,
   1-23  Vernon's Texas Civil Statutes);
   1-24              (6)  a county that borders the Gulf of Mexico; <and>
    2-1              (7)  a county that has a population of less than 5,000,
    2-2  that borders the Republic of Mexico, and in which there is located
    2-3  a major observatory; and
    2-4              (8)  a county that has a population of 10,000 or less
    2-5  and borders the Toledo Bend Reservoir.
    2-6        SECTION 2.  Subsection (d), Section 352.002, Tax Code, is
    2-7  amended to read as follows:
    2-8        (d)  The tax imposed by a county authorized by Subsection
    2-9  (a)(4), <or> (6), or (8) to impose the tax does not apply to a
   2-10  hotel located in a municipality that imposes a tax under Chapter
   2-11  351 applicable to the hotel.
   2-12        SECTION 3.  The importance of this legislation and the
   2-13  crowded condition of the calendars in both houses create an
   2-14  emergency and an imperative public necessity that the
   2-15  constitutional rule requiring bills to be read on three several
   2-16  days in each house be suspended, and this rule is hereby suspended,
   2-17  and that this Act take effect and be in force from and after its
   2-18  passage, and it is so enacted.