1-1 By: King (Senate Sponsor - Madla) H.B. No. 2064
1-2 (In the Senate - Received from the House May 5, 1997;
1-3 May 6, 1997, read first time and referred to Committee on
1-4 Intergovernmental Relations; May 15, 1997, reported favorably by
1-5 the following vote: Yeas 10, Nays 1; May 15, 1997, sent to
1-6 printer.)
1-7 A BILL TO BE ENTITLED
1-8 AN ACT
1-9 relating to the authority of certain counties to impose a county
1-10 hotel occupancy tax.
1-11 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-12 SECTION 1. Sections 352.002(a) and (d), Tax Code, are
1-13 amended to read as follows:
1-14 (a) The commissioners courts of the following counties by
1-15 the adoption of an order or resolution may impose a tax on a person
1-16 who, under a lease, concession, permit, right of access, license,
1-17 contract, or agreement, pays for the use or possession or for the
1-18 right to the use or possession of a room that is in a hotel, costs
1-19 $2 or more each day, and is ordinarily used for sleeping:
1-20 (1) a county that has a population of more than two
1-21 million;
1-22 (2) a county that has a population of 90,000 or more,
1-23 borders the Republic of Mexico, and does not have three or more
1-24 cities that each have a population of more than 17,500;
1-25 (3) a county in which there is no municipality;
1-26 (4) a county in which there is located an Indian
1-27 reservation under the jurisdiction of the United States government;
1-28 (5) a county that has a population of 17,500 or less,
1-29 that has no more than one municipality with a population of less
1-30 than 2,500, and that borders two counties located wholly in the
1-31 Edwards Aquifer Authority established by Chapter 626, Acts of the
1-32 73rd Legislature, Regular Session, 1993;
1-33 (6) a county that borders the Gulf of Mexico;
1-34 (7) a county that has a population of less than 5,000,
1-35 that borders the Republic of Mexico, and in which there is located
1-36 a major observatory;
1-37 (8) a county that has a population of 10,000 or less
1-38 and borders the Toledo Bend Reservoir;
1-39 (9) a county that has a population of less than 10,000
1-40 and an area of less than 275 square miles;
1-41 (10) a county that has a population of 30,000 or less
1-42 and borders Possum Kingdom Lake; [and]
1-43 (11) a county that borders the Republic of Mexico and
1-44 has a population of more than 250,000 and less than 500,000;
1-45 (12) a county that has a population of 25,000 or less,
1-46 that has no more than four municipalities, and that is located
1-47 wholly in the Edwards Aquifer Authority established by Chapter 626,
1-48 Acts of the 73rd Legislature, Regular Session, 1993; and
1-49 (13) a county that has a population of 25,000 or less,
1-50 whose territory is less than 750 square miles, and that has two
1-51 incorporated municipalities, each with a population of 800 or less,
1-52 located on the Frio River.
1-53 (d) The tax imposed by a county authorized by Subsection
1-54 (a)(4), (6), (8), (10), [or] (11), or (12) to impose the tax does
1-55 not apply to a hotel located in a municipality that imposes a tax
1-56 under Chapter 351 applicable to the hotel.
1-57 SECTION 2. The importance of this legislation and the
1-58 crowded condition of the calendars in both houses create an
1-59 emergency and an imperative public necessity that the
1-60 constitutional rule requiring bills to be read on three several
1-61 days in each house be suspended, and this rule is hereby suspended,
1-62 and that this Act take effect and be in force from and after its
1-63 passage, and it is so enacted.