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.