By: Cain S.B. No. 420
A BILL TO BE ENTITLED
AN ACT
1-1 relating to the authority of certain counties to impose a county
1-2 hotel occupancy tax.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Subsection (a), Section 352.002, Tax Code, is
1-5 amended to read as follows:
1-6 (a) The commissioners courts of the following counties by
1-7 the adoption of an order or resolution may impose a tax on a person
1-8 who, under a lease, concession, permit, right of access, license,
1-9 contract, or agreement, pays for the use or possession or for the
1-10 right to the use or possession of a room that is in a hotel, costs
1-11 $2 or more each day, and is ordinarily used for sleeping:
1-12 (1) a county that has a population of more than two
1-13 million;
1-14 (2) a county that has a population of 90,000 or more,
1-15 borders the Republic of Mexico, and does not have three or more
1-16 cities that each have a population of more than 17,500;
1-17 (3) a county in which there is no municipality;
1-18 (4) a county in which there is located an Indian
1-19 reservation under the jurisdiction of the United States government;
1-20 (5) a county that has a population of 17,500 or less,
1-21 that has no more than one municipality with a population of less
1-22 than 2,500, and that borders two counties located wholly in the
1-23 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; and
2-14 (12) a county that has a population of 29,000 or more
2-15 and borders or contains a portion of Lake Fork Reservoir.
2-16 SECTION 2. The importance of this legislation and the
2-17 crowded condition of the calendars in both houses create an
2-18 emergency and an imperative public necessity that the
2-19 constitutional rule requiring bills to be read on three several
2-20 days in each house be suspended, and this rule is hereby suspended,
2-21 and that this Act take effect and be in force from and after its
2-22 passage, and it is so enacted.