1-1 By: Haley S.B. No. 92
1-2 (In the Senate - Filed January 11, 1993; January 14, 1993,
1-3 read first time and referred to Committee on Intergovernmental
1-4 Relations; January 27, 1993, reported adversely, with favorable
1-5 Committee Substitute by the following vote: Yeas 10, Nays 0;
1-6 January 27, 1993, sent to printer.)
1-7 COMMITTEE VOTE
1-8 Yea Nay PNV Absent
1-9 Armbrister x
1-10 Leedom x
1-11 Carriker x
1-12 Henderson x
1-13 Madla x
1-14 Moncrief x
1-15 Patterson x
1-16 Rosson x
1-17 Shapiro x
1-18 Wentworth x
1-19 Whitmire x
1-20 COMMITTEE SUBSTITUTE FOR S.B. No. 92 By: Armbrister
1-21 A BILL TO BE ENTITLED
1-22 AN ACT
1-23 relating to the authority of certain counties to impose a county
1-24 hotel occupancy tax.
1-25 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-26 SECTION 1. Subsection (a), Section 352.002, Tax Code, is
1-27 amended to read as follows:
1-28 (a) The commissioners courts of the following counties by
1-29 the adoption of an order or resolution may impose a tax on a person
1-30 who, under a lease, concession, permit, right of access, license,
1-31 contract, or agreement, pays for the use or possession or for the
1-32 right to the use or possession of a room that is in a hotel, costs
1-33 $2 or more each day, and is ordinarily used for sleeping:
1-34 (1) a county that has a population of more than two
1-35 million;
1-36 (2) a county that has a population of 90,000 or more,
1-37 borders the Republic of Mexico, and does not have three or more
1-38 cities that each have a population of more than 17,500;
1-39 (3) a county in which there is no municipality;
1-40 (4) a county in which there is located an Indian
1-41 reservation under the jurisdiction of the United States government;
1-42 (5) a county that has a population of 17,500 or less
1-43 in which there is located a horse racing track licensed as a class
1-44 1 or class 2 racetrack under the Texas Racing Act (Article 179e,
1-45 Vernon's Texas Civil Statutes);
1-46 (6) a county that borders the Gulf of Mexico; <and>
1-47 (7) a county that has a population of less than 5,000,
1-48 that borders the Republic of Mexico, and in which there is located
1-49 a major observatory; and
1-50 (8) a county that has a population of 10,000 or less
1-51 and borders the Toledo Bend Reservoir.
1-52 SECTION 2. Subsection (d), Section 352.002, Tax Code, is
1-53 amended to read as follows:
1-54 (d) The tax imposed by a county authorized by Subsection
1-55 (a)(4), <or> (6), or (8) to impose the tax does not apply to a
1-56 hotel located in a municipality that imposes a tax under Chapter
1-57 351 applicable to the hotel.
1-58 SECTION 3. The importance of this legislation and the
1-59 crowded condition of the calendars in both houses create an
1-60 emergency and an imperative public necessity that the
1-61 constitutional rule requiring bills to be read on three several
1-62 days in each house be suspended, and this rule is hereby suspended,
1-63 and that this Act take effect and be in force from and after its
1-64 passage, and it is so enacted.
1-65 * * * * *
1-66 Austin,
1-67 Texas
1-68 January 27, 1993
2-1 Hon. Bob Bullock
2-2 President of the Senate
2-3 Sir:
2-4 We, your Committee on Intergovernmental Relations to which was
2-5 referred S.B. No. 92, have had the same under consideration, and I
2-6 am instructed to report it back to the Senate with the
2-7 recommendation that it do not pass, but that the Committee
2-8 Substitute adopted in lieu thereof do pass and be printed.
2-9 Armbrister,
2-10 Chairman
2-11 * * * * *
2-12 WITNESSES
2-13 FOR AGAINST ON
2-14 ___________________________________________________________________
2-15 Name: Larry Hyden X
2-16 Representing: Sabine County
2-17 City: Hemphill
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