1-1 AN ACT 1-2 relating to the authority of certain counties to impose a hotel 1-3 occupancy tax and to the rate of the tax. 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: 1-13 (1) has a population of less than 40,000 and adjoins 1-14 the most populous county in this state; or 1-15 (2) has a population of more than 200,000 and borders 1-16 the Neches River. 1-17 SECTION 2. Section 352.003, Tax Code, is amended by adding 1-18 Subsection (f) to read as follows: 1-19 (f) The tax rate in a county that borders the Gulf of 1-20 Mexico, has a population of more than 200,000, and borders the 1-21 Neches River may not exceed two percent of the price paid for a 1-22 room in a hotel in the county. 1-23 SECTION 3. This Act takes effect immediately if it receives 1-24 a vote of two-thirds of all the members elected to each house, as 2-1 provided by Section 39, Article III, Texas Constitution. If this 2-2 Act does not receive the vote necessary for immediate effect, this 2-3 Act takes effect September 1, 2001. _______________________________ _______________________________ President of the Senate Speaker of the House I certify that H.B. No. 2758 was passed by the House on April 20, 2001, by the following vote: Yeas 142, Nays 0, 2 present, not voting. _______________________________ Chief Clerk of the House I certify that H.B. No. 2758 was passed by the Senate on May 22, 2001, by the following vote: Yeas 30, Nays 0, 1 present, not voting. _______________________________ Secretary of the Senate APPROVED: __________________________ Date __________________________ Governor