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By:  Dunnam                                                       H.B. No. 3351



A BILL TO BE ENTITLED

AN ACT

relating to the authority of certain counties to impose a county 
hotel occupancy tax with voter approval.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Chapter 352, Tax Code, is amended by adding Sec. 
325.0021 to read as follows:
	Sec. 352.0021.  TAX AUTHORIZED; RATIFICATION ELECTION.  (a)  
The commissioners court of a county that has a population of 50,000 
or less and located on both the Brazos and Navasota Rivers, 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.
	(b)  The order or resolution imposing the tax must state the 
rate of the tax to be imposed.  The tax rate may not exceed the rate 
authorized by Section 352.003(a).
	(c)  The price of a room in a hotel does not include the cost 
of food served by the hotel and the cost of personal services 
performed by the hotel for the person except for those services 
related to cleaning and readying the room for use or possession.
	(d)  The tax does not apply to a person who is a permanent 
resident under Section 156.101 of this code.
	(e)(1)  If the commissioners court of a county authorized by 
Subsection (a)(1) to impose the tax adopts an order or resolution 
imposing the tax and setting the tax rate, the registered voters of 
the county at an election held for that purpose must determine 
whether to approve the adopted tax rate.
		(2)  The commissioners court shall order that the 
election be held in the school district on a date not less than 30 or 
more than 90 days after the day on which it adopted the tax rate.  At 
the election, the ballots shall be prepared to permit voting for or 
against the proposition:  "Approving the county hotel occupancy tax 
rate of $____."
		(3)  If a majority of the votes cast in the election 
favor the proposition, the tax rate is the rate that was adopted by 
the governing body.
		(4)  If the proposition is not approved as provided by 
this Subsection, the tax rate is not effective.
	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, 2005.