By McReynolds H.B. No. 3163
76R2754 CBH-D
A BILL TO BE ENTITLED
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, as amended by
1-6 Chapters 117, 417, 418, and 469, Acts of the 75th Legislature,
1-7 Regular Session, 1997, is amended to read as follows:
1-8 (a) The commissioners courts of the following counties by
1-9 the adoption of an order or resolution may impose a tax on a person
1-10 who, under a lease, concession, permit, right of access, license,
1-11 contract, or agreement, pays for the use or possession or for the
1-12 right to the use or possession of a room that is in a hotel, costs
1-13 $2 or more each day, and is ordinarily used for sleeping:
1-14 (1) a county that has a population of more than two
1-15 million;
1-16 (2) a county that has a population of 90,000 or more,
1-17 borders the Republic of Mexico, and does not have three or more
1-18 cities that each have a population of more than 17,500;
1-19 (3) a county in which there is no municipality;
1-20 (4) a county in which there is located an Indian
1-21 reservation under the jurisdiction of the United States government;
1-22 (5) a county that has a population of 17,500 or less,
1-23 that has no more than one municipality with a population of less
1-24 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;
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;
2-15 (12) a county that borders the Republic of Mexico and
2-16 in which there is located a national park of more than 400,000
2-17 acres;[.]
2-18 (13) [(12)] a county that has a population of 29,000
2-19 or more and borders or contains a portion of Lake Fork
2-20 Reservoir;[.]
2-21 (14) [(12)] a county that borders the Republic of
2-22 Mexico and in which there is located a national recreation area;[.]
2-23 (15) [(12)] a county that has a population of 25,000
2-24 or less, that has no more than four municipalities, and that is
2-25 located wholly in the Edwards Aquifer Authority established by
2-26 Chapter 626, Acts of the 73rd Legislature, Regular Session, 1993;
2-27 [and]
3-1 (16) [(13)] a county that has a population of 25,000
3-2 or less, whose territory is less than 750 square miles, and that
3-3 has two incorporated municipalities, each with a population of 800
3-4 or less, located on the Frio River; and
3-5 (17) a county that borders the Sam Rayburn Reservoir.
3-6 SECTION 2. Section 352.002(d), Tax Code, as amended by
3-7 Chapters 418 and 469, Acts of the 75th Legislature, Regular
3-8 Session, 1997, is amended to read as follows:
3-9 (d) The tax imposed by a county authorized by Subsection
3-10 (a)(4), (6), (8), (10), (11), [or] (12), or (15) to impose the tax
3-11 does not apply to a hotel located in a municipality that imposes a
3-12 tax under Chapter 351 applicable to the hotel.
3-13 SECTION 3. Section 352.108, Tax Code, is amended to read as
3-14 follows:
3-15 Sec. 352.108. USE OF REVENUE; CERTAIN COUNTIES THAT BORDER
3-16 MEXICO AND CONTAIN A NATIONAL RECREATION AREA. A county authorized
3-17 to impose a tax under this chapter by Section 352.002(a)(14)
3-18 [352.002(a)(12)] may use the revenue from the tax only as follows:
3-19 (1) 75 percent of the revenue for the promotion of
3-20 tourism; and
3-21 (2) notwithstanding Section 352.1015, 25 percent of
3-22 the revenue for the general revenue purposes or general
3-23 governmental operations of the county.
3-24 SECTION 4. The importance of this legislation and the
3-25 crowded condition of the calendars in both houses create an
3-26 emergency and an imperative public necessity that the
3-27 constitutional rule requiring bills to be read on three several
4-1 days in each house be suspended, and this rule is hereby suspended,
4-2 and that this Act take effect and be in force from and after its
4-3 passage, and it is so enacted.