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By:  McReynolds (Senate Sponsor - Staples)                        H.B. No. 2162
	(In the Senate - Received from the House April 28, 2003; 
May 1, 2003, read first time and referred to Committee on 
Intergovernmental Relations; May 20, 2003, reported favorably by 
the following vote:  Yeas 3, Nays 0; May 20, 2003, sent to printer.)


A BILL TO BE ENTITLED

AN ACT


relating to the authority of certain counties to impose a hotel 
occupancy tax.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Sections 352.002(a) and (d), Tax Code, are 
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 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 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 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 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 Republic of] Mexico 
and in which there is located a national recreation area;
		(14)  a county that borders [the 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; and
		(17)  a county with a population of 21,000 or less that 
borders the Neches River and in which there is located a national 
preserve.
	(d)  The tax imposed by a county authorized by Subsection 
(a)(4), (6), (8), (10), (11), [or] (12), or (17) to impose the tax 
does not apply to a hotel located in a municipality that imposes a 
tax under Chapter 351 applicable to the hotel.  This subsection does 
not apply to a county authorized by Subsection (a)(6) to impose the 
tax that:
		(1)  has a population of less than 40,000 and adjoins 
the most populous county in this state; or
		(2)  has a population of more than 200,000 and borders 
the Neches River.    
	SECTION 2.  This Act takes effect immediately if it receives 
a vote of two-thirds of all the members elected to each house, as 
provided by Section 39, Article III, Texas Constitution.  If this 
Act does not receive the vote necessary for immediate effect, this 
Act takes effect September 1, 2003.



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