By Zbranek                                            H.B. No. 3794
         76R4461 DAK-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 throughout the county.
 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-5           SECTION 1.  Section 352.002(d), Tax Code, is amended to read
 1-6     as follows:
 1-7           (d)  The tax imposed by a county authorized by Subsection
 1-8     (a)(4), (6), (8), (10), (11), or (12) to impose the tax does not
 1-9     apply to a hotel located in a municipality that imposes a tax under
1-10     Chapter 351 applicable to the hotel.  This subsection does not
1-11     apply to a county authorized by Subsection (a)(6) to impose the tax
1-12     that has a population of less than 40,000 and adjoins the most
1-13     populous county in this state.
1-14           SECTION 2.  Section 352.003, Tax Code, is amended by adding
1-15     Subsection (e) to read as follows:
1-16           (e)  The tax rate in a county authorized to impose the tax
1-17     under Section 352.002(a)(6) and that has a population of less than
1-18     40,000 and adjoins the most populous county in this state may not
1-19     exceed three percent of the price paid for a room in a hotel.
1-20           SECTION 3.  The importance of this legislation and the
1-21     crowded condition of the calendars in both houses create an
1-22     emergency and an imperative public necessity that the
1-23     constitutional rule requiring bills to be read on three several
1-24     days in each house be suspended, and this rule is hereby suspended,
 2-1     and that this Act take effect and be in force from and after its
 2-2     passage, and it is so enacted.