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.

         _______________________________     _______________________________

             President of the Senate              Speaker of the House

               I hereby certify that S.B. No. 420 passed the Senate on

         March 4, 1997, by the following vote:  Yeas 30, Nays 1.

                                             _______________________________

                                                 Secretary of the Senate

               I hereby certify that S.B. No. 420 passed the House on

         May 2, 1997, by the following vote:  Yeas 142, Nays 0, two present

         not voting.

                                             _______________________________

                                                 Chief Clerk of the House

         Approved:

         _______________________________

                     Date

         _______________________________

                   Governor