79S10895 KLA-D

By:  West                                                         H.B. No. 92 



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.  Section 352.002, Tax Code, is amended by adding 
Subsections (a-1) and (a-2) to read as follows:
	(a-1)  In addition to the counties described by Subsection 
(a), the commissioners court of a county the entire border of which 
is located within 250 miles of New Mexico, that has a population of 
more than 100,000, that includes one municipality with a population 
of more than 90,000 but less than 120,000, and that includes within 
its borders an international airport may by the adoption of an order 
or resolution 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.
	(a-2)  This subsection and Subsection (a-1) expire September 
1, 2007.  A county described by Subsection (a-1) may not impose the 
tax authorized by that subsection on or after  September 1, 2007.
	SECTION 2.  Section 352.003, Tax Code, is amended by adding 
Subsections (h) and (h-1) to read as follows:
	(h)  The tax rate in a county authorized to impose the tax 
under Section 352.002(a-1) may not exceed two percent of the price 
paid for a room in a hotel in the county.
	(h-1) This subsection and Subsection (h) expire September 1, 
2007.    
	SECTION 3.  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 on the 91st day after the last day of the 
legislative session.