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. Section 352.002(a), Tax Code, is amended to read
1-6 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
2-1 Edwards Aquifer Authority established by Chapter 626, Acts of the
2-2 73rd Legislature, Regular Session, 1993;
2-3 (6) a county that borders the Gulf of Mexico;
2-4 (7) a county that has a population of less than 5,000,
2-5 that borders the Republic of Mexico, and in which there is located
2-6 a major observatory;
2-7 (8) a county that has a population of 10,000 or less
2-8 and borders the Toledo Bend Reservoir;
2-9 (9) a county that has a population of less than 10,000
2-10 and an area of less than 275 square miles;
2-11 (10) a county that has a population of 30,000 or less
2-12 and borders Possum Kingdom Lake; [and]
2-13 (11) a county that borders the Republic of Mexico and
2-14 has a population of more than 250,000 and less than 500,000; and
2-15 (12) a county that borders the Republic of Mexico and
2-16 in which there is located a national recreation area.
2-17 SECTION 2. Subchapter B, Chapter 352, Tax Code, is amended
2-18 by adding Section 352.108 to read as follows:
2-19 Sec. 352.108. USE OF REVENUE; CERTAIN COUNTIES THAT BORDER
2-20 MEXICO AND CONTAIN A NATIONAL RECREATION AREA. A county authorized
2-21 to impose a tax under this chapter by Section 352.002(a)(12) may
2-22 use the revenue from the tax only as follows:
2-23 (1) 75 percent of the revenue for the promotion of
2-24 tourism; and
2-25 (2) notwithstanding Section 352.1015, 25 percent of
3-1 the revenue for the general revenue purposes or general
3-2 governmental operations of the county.
3-3 SECTION 3. The importance of this legislation and the
3-4 crowded condition of the calendars in both houses create an
3-5 emergency and an imperative public necessity that the
3-6 constitutional rule requiring bills to be read on three several
3-7 days in each house be suspended, and this rule is hereby suspended,
3-8 and that this Act take effect and be in force from and after its
3-9 passage, and it is so enacted.
_______________________________ _______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 2832 was passed by the House on April
18, 1997, by the following vote: Yeas 142, Nays 0, 2 present, not
voting.
_______________________________
Chief Clerk of the House
I certify that H.B. No. 2832 was passed by the Senate on May
14, 1997, by the following vote: Yeas 27, Nays 3.
_______________________________
Secretary of the Senate
APPROVED: _____________________
Date
_____________________
Governor