H.B. No. 2076
AN ACT
relating to the hotel occupancy tax imposed by certain counties.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 352.002(a), Tax Code, is amended to read
as follows:
(a) The commissioners courts of the following counties by
the adoption of an order or resolution may impose a tax on a person
who, under a lease, concession, permit, right of access, license,
contract, or agreement, pays for the use or possession or for the
right to the use or possession of a room that is in a hotel, costs $2
or more each day, and is ordinarily used for sleeping:
(1) a county that has a population of more than 3.3
million;
(2) a county that has a population of 90,000 or more,
borders the United Mexican States [Republic of Mexico], and does
not have three or more cities that each have a population of more
than 17,500;
(3) a county in which there is no municipality;
(4) a county in which there is located an Indian
reservation under the jurisdiction of the United States government;
(5) a county that has a population of 30,000 [17,500]
or less, that has no more than one municipality with a population of
less than 2,500, and that borders two counties located wholly in the
Edwards Aquifer Authority established by Chapter 626, Acts of the
73rd Legislature, Regular Session, 1993;
(6) a county that borders the Gulf of Mexico;
(7) a county that has a population of less than 5,000,
that borders the United Mexican States [Republic of Mexico], and in
which there is located a major observatory;
(8) a county that has a population of 12,000 or less
and borders the Toledo Bend Reservoir;
(9) a county that has a population of less than 12,000
and an area of less than 275 square miles;
(10) a county that has a population of 30,000 or less
and borders Possum Kingdom Lake;
(11) a county that borders the United Mexican States
[Republic of Mexico] and has a population of more than 300,000 and
less than 600,000;
(12) a county that has a population of 35,000 or more
and borders or contains a portion of Lake Fork Reservoir;
(13) a county that borders the United Mexican States
[Republic of Mexico] and in which there is located a national
recreation area;
(14) a county that borders the United Mexican States
[Republic of Mexico] and in which there is located a national park
of more than 400,000 acres;
(15) a county that has a population of 28,000 or less,
that has no more than four municipalities, and that is located
wholly in the Edwards Aquifer Authority established by Chapter 626,
Acts of the 73rd Legislature, Regular Session, 1993; and
(16) a county that has a population of 25,000 or less,
whose territory is less than 750 square miles, and that has two
incorporated municipalities, each with a population of 800 or less,
located on the Frio River.
SECTION 2. Section 352.1032, Tax Code, is amended to read as
follows:
Sec. 352.1032. USE OF REVENUE: COUNTIES BORDERING EDWARDS
AQUIFER AUTHORITY. The revenue from a tax imposed under this
chapter by a county authorized to impose the tax by Section
352.002(a)(5) may be used only for:
(1) general promotional and tourist advertising of the
county and its vicinity and for conducting a solicitation program
to attract conventions and visitors, any of which may be conducted
by the county or through contracts with persons or organizations
selected by the county; and
(2) acquiring a site for and constructing, improving,
enlarging, equipping, repairing, operating, and maintaining a
visitor information center.
SECTION 3. This Act takes effect September 1, 2003.
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 2076 was passed by the House on May 6,
2003, by a non-record vote.
______________________________
Chief Clerk of the House
I certify that H.B. No. 2076 was passed by the Senate on May
27, 2003, by the following vote: Yeas 31, Nays 0.
______________________________
Secretary of the Senate
APPROVED: _____________________
Date
_____________________
Governor