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                                  * * * * *