By King                                               H.B. No. 2064

                                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.  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;

 2-2                 (6)  a county that borders the Gulf of Mexico;

 2-3                 (7)  a county that has a population of less than 5,000,

 2-4     that borders the Republic of Mexico, and in which there is located

 2-5     a major observatory;

 2-6                 (8)  a county that has a population of 10,000 or less

 2-7     and borders the Toledo Bend Reservoir;

 2-8                 (9)  a county that has a population of less than 10,000

 2-9     and an area of less than 275 square miles;

2-10                 (10)  a county that has a population of 30,000 or less

2-11     and borders Possum Kingdom Lake; [and]

2-12                 (11)  a county that borders the Republic of Mexico and

2-13     has a population of more than 250,000 and less than 500,000;

2-14                 (12)  a county that has a population of 25,000 or less,

2-15     that has no more than four municipalities, and that is located

2-16     wholly in the Edwards Aquifer Authority established by Chapter 626,

2-17     Acts of the 73rd Legislature, Regular Session, 1993; and

2-18                 (13)  a county that has a population of 25,000 or less,

2-19     whose territory is less than 750 square miles, and that has two

2-20     incorporated municipalities, each with a population of 800 or less,

2-21     located on the Frio River.

2-22           (d)  The tax imposed by a county authorized by Subsection

2-23     (a)(4), (6), (8), (10), [or] (11), or (12) to impose the tax does

2-24     not apply to a hotel located in a municipality that imposes a tax

2-25     under Chapter 351 applicable to the hotel.

2-26           SECTION 2.  The importance of this legislation and the

2-27     crowded condition of the calendars in both houses create an

 3-1     emergency and an imperative public necessity that the

 3-2     constitutional rule requiring bills to be read on three several

 3-3     days in each house be suspended, and this rule is hereby suspended,

 3-4     and that this Act take effect and be in force from and after its

 3-5     passage, and it is so enacted.