H.B. No. 958
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. Sections 352.002(a) and (d), Tax Code, are
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 that has no more than one municipality with a population of less
1-23 than 2,500, and that borders two counties located wholly in the
1-24 Edwards Aquifer Authority established by Chapter 626, Acts of the
2-1 73rd Legislature, Regular Session, 1993 <in which there is located
2-2 a horse racing track licensed as a class 1 or class 2 racetrack
2-3 under the Texas Racing Act (Article 179e, Vernon's Texas Civil
2-4 Statutes)>;
2-5 (6) a county that borders the Gulf of Mexico;
2-6 (7) a county that has a population of less than 5,000,
2-7 that borders the Republic of Mexico, and in which there is located
2-8 a major observatory; <and>
2-9 (8) a county that has a population of 10,000 or less
2-10 and borders the Toledo Bend Reservoir;
2-11 (9) a county that has a population of less than 10,000
2-12 and an area of less than 275 square miles;
2-13 (10) a county that has a population of 30,000 or less
2-14 and borders Possum Kingdom Lake; and
2-15 (11) a county that borders the Republic of Mexico and
2-16 has a population of more than 250,000 and less than 500,000.
2-17 (d) The tax imposed by a county authorized by Subsection
2-18 (a)(4), (6), <or> (8), (10), or (11) to impose the tax does not
2-19 apply to a hotel located in a municipality that imposes a tax under
2-20 Chapter 351 applicable to the hotel.
2-21 SECTION 2. The heading to Section 352.1032, Tax Code, is
2-22 amended to read as follows:
2-23 Sec. 352.1032. USE OF REVENUE: COUNTIES BORDERING EDWARDS
2-24 AQUIFER AUTHORITY <WITH LICENSED RACETRACKS>.
2-25 SECTION 3. Subchapter B, Chapter 352, Tax Code, is amended
2-26 by adding Section 352.106 to read as follows:
2-27 Sec. 352.106. USE OF REVENUE; CERTAIN COUNTIES BORDERING
3-1 MEXICO. The revenue from a tax imposed under this chapter by a
3-2 county authorized to impose the tax by Section 352.002(a)(11) may
3-3 be used for the bond debt service, construction, maintenance, or
3-4 operation of a special events facility with a seating capacity of
3-5 at least 8,000.
3-6 SECTION 4. Section 352.006, Tax Code, is repealed.
3-7 SECTION 5. The importance of this legislation and the
3-8 crowded condition of the calendars in both houses create an
3-9 emergency and an imperative public necessity that the
3-10 constitutional rule requiring bills to be read on three several
3-11 days in each house be suspended, and this rule is hereby suspended,
3-12 and that this Act take effect and be in force from and after its
3-13 passage, and it is so enacted.