79S10895 KLA-D

By:  Seliger                                                      S.B. No. 86 


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.