75R10010 DAK-D                           

         By Gallego                                            H.B. No. 3043

         Substitute the following for H.B. No. 3043:

         By Craddick                                       C.S.H.B. No. 3043

                                A BILL TO BE ENTITLED

 1-1                                   AN ACT

 1-2     relating to the authority of certain counties to impose a hotel

 1-3     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 borders the Republic of Mexico and

2-15     in which there is located a national park of more than 400,000

2-16     acres; and

2-17                 (13)  a county that borders the Republic of Mexico and

2-18     in which there is located a state park of more than 250,000 acres.

2-19           (d)  The tax imposed by a county authorized by Subsection

2-20     (a)(4), (6), (8), (10), [or] (11), (12), or (13) to impose the tax

2-21     does not apply to a hotel located in a municipality that  imposes a

2-22     tax under Chapter 351 applicable to the hotel.

2-23           SECTION 2.  Section 352.003, Tax Code, is amended by adding

2-24     Subsections (d) and (e) to read as follows:

2-25           (d)  The tax rate in a county authorized to impose the tax

2-26     under Section 352.002(a)(12) may not exceed three percent of the

2-27     price paid for a room in a hotel.

 3-1           (e)  The tax rate in a county authorized to impose the tax

 3-2     under Section 352.002(a)(13) may not exceed five percent of the

 3-3     price paid for a room in a hotel.

 3-4           SECTION 3.  Section 352.102, Tax Code, is amended by adding

 3-5     Subsection (c) to read as follows:

 3-6           (c)  A county that borders the Republic of Mexico and that is

 3-7     further described by Section 352.002(a)(12) shall use at least

 3-8     one-third of the  revenue collected each fiscal year from the tax

 3-9     imposed under this chapter for the purposes authorized by this

3-10     chapter in unincorporated areas of the county.

3-11           SECTION 4.  The importance of this legislation and the

3-12     crowded condition of the calendars in both houses create an

3-13     emergency and an imperative public necessity that the

3-14     constitutional rule requiring bills to be read on three several

3-15     days in each house be suspended, and this rule is hereby suspended,

3-16     and that this Act take effect and be in force from and after its

3-17     passage, and it is so enacted.