79R1132 CBH-D

By:  Casteel                                                      H.B. No. 214



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(a), Tax Code, as amended by 
Chapters 64, 637, 741, 1097, and 1108, Acts of the 78th Legislature, 
Regular Session, 2003, is reenacted and 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, 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 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, 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 
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 
and in which there is located a national recreation area;
		(14)  a county that borders the United Mexican States 
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;
		(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 that has a population of 34,000 or more 
and borders Lake Buchanan; [.]
		(18) [(17)]  a county that has a population of more 
than 45,000 and less than 75,000, that borders the United Mexican 
States, and that borders or contains a portion of Falcon Lake; [.]
		(19) [(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; [.]
		(20) [(17)]  a county that has a population of 22,500 
or less and that borders or contains a portion of Lake Livingston; 
and
		(21)  a county in which the birthplace of a president of 
the United States is located.
	SECTION 2.  Section 352.002(d), Tax Code, as amended by 
Chapters 64, 1097, and 1108, Acts of the 78th Legislature, Regular 
Session, 2003, is reenacted and amended to read as follows:
	(d)  The tax imposed by a county authorized by Subsection 
(a)(4), (6), (8), (10), (11), (12), [or] (17), (19), (20), or (21)
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 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 September 1, 2005.