1-1 By: Gallego (Senate Sponsor - Madla) H.B. No. 2832
1-2 (In the Senate - Received from the House April 21, 1997;
1-3 April 23, 1997, read first time and referred to Committee on
1-4 Intergovernmental Relations; May 8, 1997, reported favorably by the
1-5 following vote: Yeas 9, Nays 1; May 8, 1997, sent to printer.)
1-6 A BILL TO BE ENTITLED
1-7 AN ACT
1-8 relating to the authority of certain counties to impose a county
1-9 hotel occupancy tax.
1-10 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-11 SECTION 1. Section 352.002(a), Tax Code, is amended to read
1-12 as follows:
1-13 (a) The commissioners courts of the following counties by
1-14 the adoption of an order or resolution may impose a tax on a person
1-15 who, under a lease, concession, permit, right of access, license,
1-16 contract, or agreement, pays for the use or possession or for the
1-17 right to the use or possession of a room that is in a hotel, costs
1-18 $2 or more each day, and is ordinarily used for sleeping:
1-19 (1) a county that has a population of more than two
1-20 million;
1-21 (2) a county that has a population of 90,000 or more,
1-22 borders the Republic of Mexico, and does not have three or more
1-23 cities that each have a population of more than 17,500;
1-24 (3) a county in which there is no municipality;
1-25 (4) a county in which there is located an Indian
1-26 reservation under the jurisdiction of the United States government;
1-27 (5) a county that has a population of 17,500 or less,
1-28 that has no more than one municipality with a population of less
1-29 than 2,500, and that borders two counties located wholly in the
1-30 Edwards Aquifer Authority established by Chapter 626, Acts of the
1-31 73rd Legislature, Regular Session, 1993;
1-32 (6) a county that borders the Gulf of Mexico;
1-33 (7) a county that has a population of less than 5,000,
1-34 that borders the Republic of Mexico, and in which there is located
1-35 a major observatory;
1-36 (8) a county that has a population of 10,000 or less
1-37 and borders the Toledo Bend Reservoir;
1-38 (9) a county that has a population of less than 10,000
1-39 and an area of less than 275 square miles;
1-40 (10) a county that has a population of 30,000 or less
1-41 and borders Possum Kingdom Lake; [and]
1-42 (11) a county that borders the Republic of Mexico and
1-43 has a population of more than 250,000 and less than 500,000; and
1-44 (12) a county that borders the Republic of Mexico and
1-45 in which there is located a national recreation area.
1-46 SECTION 2. Subchapter B, Chapter 352, Tax Code, is amended
1-47 by adding Section 352.108 to read as follows:
1-48 Sec. 352.108. USE OF REVENUE; CERTAIN COUNTIES THAT BORDER
1-49 MEXICO AND CONTAIN A NATIONAL RECREATION AREA. A county authorized
1-50 to impose a tax under this chapter by Section 352.002(a)(12) may
1-51 use the revenue from the tax only as follows:
1-52 (1) 75 percent of the revenue for the promotion of
1-53 tourism; and
1-54 (2) notwithstanding Section 352.1015, 25 percent of
1-55 the revenue for the general revenue purposes or general
1-56 governmental operations of the county.
1-57 SECTION 3. 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.