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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of certain counties to impose a county |
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hotel occupancy tax and to the use of the tax. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 352.002(a) and (d), Tax Code, are |
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amended to read as follows: |
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(a) The commissioners courts of the following counties by |
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the adoption of an order or resolution may impose a tax on a person |
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who, under a lease, concession, permit, right of access, license, |
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contract, or agreement, pays for the use or possession or for the |
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right to the use or possession of a room that is in a hotel, costs $2 |
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or more each day, and is ordinarily used for sleeping: |
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(1) a county that has a population of more than 3.3 |
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million; |
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(2) a county that has a population of 90,000 or more, |
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borders the United Mexican States, and does not have three or more |
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cities that each have a population of more than 17,500; |
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(3) a county in which there is no municipality; |
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(4) a county in which there is located an Indian |
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reservation under the jurisdiction of the United States government; |
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(5) a county that has a population of 30,000 or less, |
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that has no more than one municipality with a population of less |
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than 2,500, and that borders two counties located wholly in the |
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Edwards Aquifer Authority established by Chapter 626, Acts of the |
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73rd Legislature, Regular Session, 1993; |
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(6) a county that borders the Gulf of Mexico; |
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(7) a county that has a population of less than 5,000, |
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that borders the United Mexican States, and in which there is |
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located a major observatory; |
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(8) a county that has a population of 12,000 or less |
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and borders the Toledo Bend Reservoir; |
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(9) a county that has a population of less than 12,000 |
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and an area of less than 275 square miles; |
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(10) a county that has a population of 30,000 or less |
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and borders Possum Kingdom Lake; |
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(11) a county that borders the United Mexican States |
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and has a population of more than 300,000 and less than 600,000; |
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(12) a county that has a population of 35,000 or more |
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and borders or contains a portion of Lake Fork Reservoir; |
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(13) a county that borders the United Mexican States |
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and in which there is located a national recreation area; |
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(14) a county that borders the United Mexican States |
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and in which there is located a national park of more than 400,000 |
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acres; |
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(15) a county that has a population of 28,000 or less, |
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that has no more than four municipalities, and that is located |
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wholly in the Edwards Aquifer Authority established by Chapter 626, |
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Acts of the 73rd Legislature, Regular Session, 1993; |
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(16) a county that has a population of 25,000 or less, |
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whose territory is less than 750 square miles, and that has two |
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incorporated municipalities, each with a population of 800 or less, |
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located on the Frio River; |
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(17) a county that has a population of 34,000 or more |
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and borders Lake Buchanan; |
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(18) a county that has a population of more than 45,000 |
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and less than 75,000, that borders the United Mexican States, and |
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that borders or contains a portion of Falcon Lake; |
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(19) a county with a population of 21,000 or less that |
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borders the Neches River and in which there is located a national |
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preserve; |
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(20) a county that has a population of 22,500 or less |
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and that borders or contains a portion of Lake Livingston; [and] |
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(21) a county that has a population of less than 22,000 |
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and in which the birthplace of a president of the United States is |
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located; and |
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(22) a county that borders Whitney Lake. |
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(d) The tax imposed by a county authorized by Subsection |
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(a)(4), (6), (8), (9), (10), (11), (12), (17), (19), (20), [or] |
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(21), or (22) to impose the tax does not apply to a hotel located in |
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a municipality that imposes a tax under Chapter 351 applicable to |
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the hotel. This subsection does not apply to: |
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(1) a county authorized by Subsection (a)(6) to impose |
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the tax that: |
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(A) has a population of less than 40,000 and |
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adjoins the most populous county in this state; or |
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(B) has a population of more than 200,000 and |
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borders the Neches River; or |
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(2) a county authorized by Subsection (a)(9) to impose |
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the tax that has a population of more than 9,000. |
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SECTION 2. Subchapter B, Chapter 352, Tax Code, is amended |
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by adding Section 352.1034 to read as follows: |
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Sec. 352.1034. CERTAIN COUNTIES BORDERING WHITNEY LAKE. |
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The revenue from a tax imposed under this chapter by a county |
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authorized to impose the tax by Section 352.002(a)(22) may be used |
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only for the purpose described in Section 352.101(a)(3) and only in |
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relation to unincorporated areas of the county. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2007. |