By: Haley S.B. No. 92
73R1847 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.
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 that has a population of 10,000 or less
2-6 and borders the Toledo Bend Reservoir.
2-7 SECTION 2. The importance of this legislation and the
2-8 crowded condition of the calendars in both houses create an
2-9 emergency and an imperative public necessity that the
2-10 constitutional rule requiring bills to be read on three several
2-11 days in each house be suspended, and this rule is hereby suspended,
2-12 and that this Act take effect and be in force from and after its
2-13 passage, and it is so enacted.