1-1 By: Turner of Coleman (Senate Sponsor - Wentworth) H.B. No. 958
1-2 (In the Senate - Received from the House April 3, 1995;
1-3 April 4, 1995, read first time and referred to Committee on
1-4 Finance; May 17, 1995, reported adversely, with favorable Committee
1-5 Substitute by the following vote: Yeas 11, Nays 0; May 17, 1995,
1-6 sent to printer.)
1-7 COMMITTEE SUBSTITUTE FOR H.B. No. 958 By: Brown
1-8 A BILL TO BE ENTITLED
1-9 AN ACT
1-10 relating to the authority of certain counties to impose a county
1-11 hotel occupancy tax.
1-12 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-13 SECTION 1. Sections 352.002(a) and (d), Tax Code, are
1-14 amended to read as follows:
1-15 (a) The commissioners courts of the following counties by
1-16 the adoption of an order or resolution may impose a tax on a person
1-17 who, under a lease, concession, permit, right of access, license,
1-18 contract, or agreement, pays for the use or possession or for the
1-19 right to the use or possession of a room that is in a hotel, costs
1-20 $2 or more each day, and is ordinarily used for sleeping:
1-21 (1) a county that has a population of more than two
1-22 million;
1-23 (2) a county that has a population of 90,000 or more,
1-24 borders the Republic of Mexico, and does not have three or more
1-25 cities that each have a population of more than 17,500;
1-26 (3) a county in which there is no municipality;
1-27 (4) a county in which there is located an Indian
1-28 reservation under the jurisdiction of the United States government;
1-29 (5) a county that has a population of 17,500 or less,
1-30 that has no more than one municipality with a population of less
1-31 than 2,500, and that borders two counties located wholly in the
1-32 Edwards Aquifer Authority established by Chapter 626, Acts of the
1-33 73rd Legislature, Regular Session, 1993 <in which there is located
1-34 a horse racing track licensed as a class 1 or class 2 racetrack
1-35 under the Texas Racing Act (Article 179e, Vernon's Texas Civil
1-36 Statutes)>;
1-37 (6) a county that borders the Gulf of Mexico;
1-38 (7) a county that has a population of less than 5,000,
1-39 that borders the Republic of Mexico, and in which there is located
1-40 a major observatory; <and>
1-41 (8) a county that has a population of 10,000 or less
1-42 and borders the Toledo Bend Reservoir;
1-43 (9) a county that has a population of less than 10,000
1-44 and an area of less than 275 square miles;
1-45 (10) a county that has a population of 30,000 or less
1-46 and borders Possum Kingdom Lake; and
1-47 (11) a county that borders the Republic of Mexico and
1-48 has a population of more than 250,000 and less than 500,000.
1-49 (d) The tax imposed by a county authorized by Subsection
1-50 (a)(4), (6), <or> (8), (10), or (11) to impose the tax does not
1-51 apply to a hotel located in a municipality that imposes a tax under
1-52 Chapter 351 applicable to the hotel.
1-53 SECTION 2. The heading to Section 352.1032, Tax Code, is
1-54 amended to read as follows:
1-55 Sec. 352.1032. USE OF REVENUE: COUNTIES BORDERING EDWARDS
1-56 AQUIFER AUTHORITY <WITH LICENSED RACETRACKS>.
1-57 SECTION 3. Subchapter B, Chapter 352, Tax Code, is amended
1-58 by adding Section 352.106 to read as follows:
1-59 Sec. 352.106. USE OF REVENUE; CERTAIN COUNTIES BORDERING
1-60 MEXICO. The revenue from a tax imposed under this chapter by a
1-61 county authorized to impose the tax by Section 352.002(a)(11) may
1-62 be used only for the bond debt service, construction, maintenance,
1-63 or operation of a special events facility with a seating capacity
1-64 of at least 8,000.
1-65 SECTION 4. Section 352.006, Tax Code, is repealed.
1-66 SECTION 5. The importance of this legislation and the
1-67 crowded condition of the calendars in both houses create an
1-68 emergency and an imperative public necessity that the
2-1 constitutional rule requiring bills to be read on three several
2-2 days in each house be suspended, and this rule is hereby suspended,
2-3 and that this Act take effect and be in force from and after its
2-4 passage, and it is so enacted.
2-5 * * * * *