1-1 By: Bernsen S.B. No. 1393
1-2 (In the Senate - Filed March 8, 2001; March 13, 2001, read
1-3 first time and referred to Committee on Intergovernmental
1-4 Relations; April 17, 2001, reported favorably by the following
1-5 vote: Yeas 7, Nays 0; April 17, 2001, sent to printer.)
1-6 A BILL TO BE ENTITLED
1-7 AN ACT
1-8 relating to the authority of certain counties to impose a hotel
1-9 occupancy tax and to the rate of the tax.
1-10 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-11 SECTION 1. Subsection (d), Section 352.002, Tax Code, is
1-12 amended to read as follows:
1-13 (d) The tax imposed by a county authorized by Subsection
1-14 (a)(4), (6), (8), (10), or (11)[,] or Subsection (a)(12), as added
1-15 by Chapter 469, Acts of the 75th Legislature, Regular Session,
1-16 1997, [(12)] to impose the tax does not apply to a hotel located in
1-17 a municipality that imposes a tax under Chapter 351 applicable to
1-18 the hotel. This subsection does not apply to a county authorized
1-19 by Subsection (a)(6) to impose the tax that:
1-20 (1) has a population of less than 40,000 and adjoins
1-21 the most populous county in this state; or
1-22 (2) has a population of more than 200,000 and borders
1-23 the Neches River.
1-24 SECTION 2. Section 352.003, Tax Code, is amended by adding
1-25 Subsection (f) to read as follows:
1-26 (f) The tax rate in a county that borders the Gulf of
1-27 Mexico, has a population of more than 200,000, and borders the
1-28 Neches River may not exceed two percent of the price paid for a
1-29 room in a hotel in the county.
1-30 SECTION 3. This Act takes effect immediately if it receives
1-31 a vote of two-thirds of all the members elected to each house, as
1-32 provided by Section 39, Article III, Texas Constitution. If this
1-33 Act does not receive the vote necessary for immediate effect, this
1-34 Act takes effect September 1, 2001.
1-35 * * * * *