1-1     By:  Zbranek (Senate Sponsor - Bernsen)               H.B. No. 3794
 1-2           (In the Senate - Received from the House May 11, 1999;
 1-3     May 12, 1999, read first time and referred to Committee on
 1-4     Intergovernmental Relations; May 14, 1999, reported favorably by
 1-5     the following vote:  Yeas 4, Nays 0; May 14, 1999, sent to
 1-6     printer.)
 1-7                            A BILL TO BE ENTITLED
 1-8                                   AN ACT
 1-9     relating to the authority of certain counties to impose a county
1-10     hotel occupancy tax throughout the county.
1-12           SECTION 1.  Section 352.002(d), Tax Code, is amended to read
1-13     as follows:
1-14           (d)  The tax imposed by a county authorized by Subsection
1-15     (a)(4), (6), (8), (10), (11), or (12) to impose the tax does not
1-16     apply to a hotel located in a municipality that imposes a tax under
1-17     Chapter 351 applicable to the hotel.  This subsection does not
1-18     apply to a county authorized by Subsection (a)(6) to impose the tax
1-19     that has a population of less than 40,000 and adjoins the most
1-20     populous county in this state.
1-21           SECTION 2.  Section 352.003, Tax Code, is amended by adding
1-22     Subsection (e) to read as follows:
1-23           (e)  The tax rate in a county authorized to impose the tax
1-24     under Section 352.002(a)(6) and that has a population of less than
1-25     40,000 and adjoins the most populous county in this state may not
1-26     exceed three percent of the price paid for a room in a hotel.
1-27           SECTION 3.  The importance of this legislation and the
1-28     crowded condition of the calendars in both houses create an
1-29     emergency and an imperative public necessity that the
1-30     constitutional rule requiring bills to be read on three several
1-31     days in each house be suspended, and this rule is hereby suspended,
1-32     and that this Act take effect and be in force from and after its
1-33     passage, and it is so enacted.
1-34                                  * * * * *