By: Casteel (Senate Sponsor - Fraser) H.B. No. 214
(In the Senate - Received from the House April 25, 2005;
April 26, 2005, read first time and referred to Committee on
Intergovernmental Relations; May 6, 2005, reported adversely, with
favorable Committee Substitute by the following vote: Yeas 5,
Nays 0; May 6, 2005, sent to printer.)
COMMITTEE SUBSTITUTE FOR H.B. No. 214 By: Madla
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 that has a population of less than 22,000
and 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. Section 352.002, Tax Code, is amended by adding
Subsection (e) to read as follows:
(e) In addition to the prohibition provided by Subsection
(d), the tax imposed by a county authorized by Subsection (a)(17) to
impose the tax does not apply to a hotel located in the
extraterritorial jurisdiction of a municipality that imposes a tax
under Chapter 351 applicable to that hotel. If, after the date the
county begins to impose a tax under this chapter, a municipality in
the county adopts an ordinance under Section 351.0025 authorizing
the imposition of the municipal tax in the municipality's
extraterritorial jurisdiction, the county may not impose a tax
applicable to a hotel located in that territory on or after the date
the municipality begins to impose that tax.
SECTION 4. 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.
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