1-1 By: Ritter, Deshotel, Lewis of Orange H.B. No. 2758 1-2 (Senate Sponsor - Bernsen) 1-3 (In the Senate - Received from the House April 23, 2001; 1-4 April 24, 2001, read first time and referred to Committee on 1-5 Intergovernmental Relations; May 10, 2001, reported favorably by 1-6 the following vote: Yeas 5, Nays 0; May 10, 2001, sent to 1-7 printer.) 1-8 A BILL TO BE ENTITLED 1-9 AN ACT 1-10 relating to the authority of certain counties to impose a hotel 1-11 occupancy tax and to the rate of the tax. 1-12 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-13 SECTION 1. Section 352.002(d), Tax Code, is amended to read 1-14 as follows: 1-15 (d) The tax imposed by a county authorized by Subsection 1-16 (a)(4), (6), (8), (10), (11), or (12) to impose the tax does not 1-17 apply to a hotel located in a municipality that imposes a tax under 1-18 Chapter 351 applicable to the hotel. This subsection does not 1-19 apply to a county authorized by Subsection (a)(6) to impose the tax 1-20 that: 1-21 (1) has a population of less than 40,000 and adjoins 1-22 the most populous county in this state; or 1-23 (2) has a population of more than 200,000 and borders 1-24 the Neches River. 1-25 SECTION 2. Section 352.003, Tax Code, is amended by adding 1-26 Subsection (f) to read as follows: 1-27 (f) The tax rate in a county that borders the Gulf of 1-28 Mexico, has a population of more than 200,000, and borders the 1-29 Neches River may not exceed two percent of the price paid for a 1-30 room in a hotel in the county. 1-31 SECTION 3. This Act takes effect immediately if it receives 1-32 a vote of two-thirds of all the members elected to each house, as 1-33 provided by Section 39, Article III, Texas Constitution. If this 1-34 Act does not receive the vote necessary for immediate effect, this 1-35 Act takes effect September 1, 2001. 1-36 * * * * *