1-1 By: Eiland (Senate Sponsor - Patterson) H.B. No. 1424 1-2 (In the Senate - Received from the House March 19, 1997; 1-3 March 24, 1997, read first time and referred to Committee on 1-4 Intergovernmental Relations; April 17, 1997, reported favorably by 1-5 the following vote: Yeas 9, Nays 1; April 17, 1997, sent to 1-6 printer.) 1-7 A BILL TO BE ENTITLED 1-8 AN ACT 1-9 relating to the imposition of a municipal sales and use tax and 1-10 hotel occupancy tax in areas to be annexed by certain 1-11 municipalities. 1-12 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-13 SECTION 1. Section 43.0751, Local Government Code, is 1-14 amended by adding Subsection (n) to read as follows: 1-15 (n) This subsection applies only to a municipality any 1-16 portion of which is located in a county that has a population of 1-17 more than 200,000 and that borders the Gulf of Mexico and is 1-18 adjacent to a county with a population of more than 2.8 million. A 1-19 municipality may impose within the boundaries of a district a 1-20 municipal sales and use tax authorized by Chapter 321, Tax Code, or 1-21 a municipal hotel occupancy tax authorized by Chapter 351, Tax 1-22 Code, that is imposed in the municipality if: 1-23 (1) the municipality has annexed the district for 1-24 limited purposes under this section; or 1-25 (2) following two public hearings on the matter, the 1-26 municipality and the district enter a written agreement providing 1-27 for the imposition of the tax or taxes. 1-28 SECTION 2. The importance of this legislation and the 1-29 crowded condition of the calendars in both houses create an 1-30 emergency and an imperative public necessity that the 1-31 constitutional rule requiring bills to be read on three several 1-32 days in each house be suspended, and this rule is hereby suspended, 1-33 and that this Act take effect and be in force from and after its 1-34 passage, and it is so enacted. 1-35 * * * * *