74R5767 DAK-D
          By Turner of Coleman                                   H.B. No. 958
          Substitute the following for H.B. No. 958:
          By Place                                           C.S.H.B. No. 958
                                 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  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        SECTION 2.  The heading to Section 352.1032, Tax Code, is
   2-12  amended to read as follows:
   2-13        Sec. 352.1032.  USE OF REVENUE:  COUNTIES BORDERING EDWARDS
   2-14  AQUIFER AUTHORITY <WITH LICENSED RACETRACKS>.
   2-15        SECTION 3.  Section 352.006, Tax Code, is repealed.
   2-16        SECTION 4.  The importance of this legislation and the
   2-17  crowded condition of the calendars in both houses create an
   2-18  emergency and an imperative public necessity that the
   2-19  constitutional rule requiring bills to be read on three several
   2-20  days in each house be suspended, and this rule is hereby suspended,
   2-21  and that this Act take effect and be in force from and after its
   2-22  passage, and it is so enacted.