S.B. No. 92
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.