By Ritter H.B. No. 2758
77R8716 CBH-D
A BILL TO BE ENTITLED
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), or (11)[,] or Subsection (a)(12), as added
1-9 by Chapter 469, Acts of the 75th Legislature, Regular Session,
1-10 1997, [(12)] to impose the tax does not apply to a hotel located in
1-11 a municipality that imposes a tax under Chapter 351 applicable to
1-12 the hotel. This subsection does not apply to a county authorized
1-13 by Subsection (a)(6) to impose the tax that:
1-14 (1) has a population of less than 40,000 and adjoins
1-15 the most populous county in this state; or
1-16 (2) has a population of more than 200,000 and borders
1-17 the Neches River.
1-18 SECTION 2. Section 352.003, Tax Code, is amended by adding
1-19 Subsection (f) to read as follows:
1-20 (f) The tax rate in a county that borders the Gulf of
1-21 Mexico, has a population of more than 200,000, and borders the
1-22 Neches River may not exceed two percent of the price paid for a
1-23 room in a hotel in the county.
1-24 SECTION 3. This Act takes effect immediately if it receives
2-1 a vote of two-thirds of all the members elected to each house, as
2-2 provided by Section 39, Article III, Texas Constitution. If this
2-3 Act does not receive the vote necessary for immediate effect, this
2-4 Act takes effect September 1, 2001.