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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 rate of the tax. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 352.002(a), Tax Code, is amended to read |
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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 has a population of 16,000 or more |
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and borders the entire north shore of Lake Somerville. |
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SECTION 2. Subchapter A, Chapter 352, Tax Code, is amended |
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by adding Section 352.0021 to read as follows: |
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Sec. 352.0021. TAX AUTHORIZED; RATIFICATION ELECTION. (a) |
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Subject to Subsection (e), the commissioners court of a county that |
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has a population of 20,000 or less and that is bordered by the |
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Brazos and Navasota Rivers, by the adoption of an order or |
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resolution, may impose a tax on a person who, under a lease, |
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concession, permit, right of access, license, contract, or |
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agreement, pays for the use or possession or for the right to the |
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use or possession of a room that is in a hotel, costs $2 or more each |
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day, and is ordinarily used for sleeping. |
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(b) The order or resolution imposing the tax must state the |
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rate of the tax to be imposed. The tax rate may not exceed the rate |
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authorized by Section 352.003(a). |
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(c) The price of a room in a hotel does not include the cost |
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of food served by the hotel and the cost of personal services |
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performed by the hotel for the person except for those services |
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related to cleaning and readying the room for use or possession. |
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(d) The tax does not apply to a person who is a permanent |
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resident under Section 156.101. |
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(e) If the commissioners court of a county authorized by |
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Subsection (a) to impose the tax adopts an order or resolution |
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imposing the tax and setting the tax rate, the registered voters of |
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the county at an election held for that purpose must determine |
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whether to approve the adopted tax rate. |
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(f) The commissioners court shall order that an election be |
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held in the county on a date that is not less than 30 or more than 90 |
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days after the date on which it adopted the tax rate. At the |
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election, the ballots shall be prepared to permit voting for or |
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against the proposition: "Approving the county hotel occupancy tax |
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at a rate of ____ percent of the price paid for a room in a hotel." |
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(g) If a majority of the votes cast in the election favor the |
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proposition, the tax is imposed at the rate that was adopted by the |
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commissioners court. If the proposition is not approved, the tax is |
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not effective. |
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(h) Section 41.001(a), Election Code, does not apply to an |
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election under this section. |
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SECTION 3. Subchapter A, Chapter 352, Tax Code, is amended |
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by adding Section 352.0022 to read as follows: |
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Sec. 352.0022. TAX AUTHORIZED; RATIFICATION ELECTION. (a) |
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Subject to Subsection (e), the commissioners court of a county that |
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has a population of more than 15,000 and less than 20,000 and is |
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located on the Trinity and Navasota Rivers, by the adoption of an |
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order or resolution, may impose a tax on a person who, under a |
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lease, concession, permit, right of access, license, contract, or |
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agreement, pays for the use or possession or for the right to the |
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use or possession of a room that is in a hotel, costs $2 or more each |
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day, and is ordinarily used for sleeping. |
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(b) The order or resolution imposing the tax must state the |
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rate of the tax to be imposed. The tax rate may not exceed the rate |
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authorized by Section 352.003(i). |
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(c) The price of a room in a hotel does not include the cost |
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of food served by the hotel and the cost of personal services |
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performed by the hotel for the person except for those services |
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related to cleaning and readying the room for use or possession. |
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(d) The tax does not apply to a person who is a permanent |
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resident under Section 156.101. |
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(e) If the commissioners court of a county authorized by |
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Subsection (a) to impose the tax adopts an order or resolution |
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imposing the tax and setting the tax rate, the registered voters of |
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the county at an election held for that purpose must determine |
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whether to approve the adopted tax rate. |
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(f) The commissioners court shall order that an election be |
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held in the county on a date that is not less than 30 or more than 90 |
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days after the date on which it adopted the tax rate. At the |
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election, the ballots shall be prepared to permit voting for or |
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against the proposition: "Approving the county hotel occupancy tax |
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at a rate of ___ percent of the price paid for a room in a hotel." |
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(g) If a majority of the votes cast in the election favor the |
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proposition, the tax is imposed at the rate that was adopted by the |
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commissioners court. If the proposition is not approved, the tax is |
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not effective. |
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(h) Section 41.001(a), Election Code, does not apply to an |
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election under this section. |
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SECTION 4. Section 352.003, Tax Code, is amended by adding |
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Subsections (h) and (i) to read as follows: |
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(h) The tax rate in a county authorized to impose the tax |
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under Section 352.002(a)(22) may not exceed two percent of the |
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price paid for a room in a hotel. |
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(i) The tax rate in a county authorized to impose the tax |
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under Section 352.0022 may not exceed two percent of the price paid |
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for a room in a hotel. |
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SECTION 5. Subchapter A, Chapter 352, Tax Code, is amended |
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by adding Section 352.0023 to read as follows: |
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Sec. 352.0023. TAX AUTHORIZED; RATIFICATION ELECTION. (a) |
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Subject to Subsection (e), the commissioners court of a county that |
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has a population of less than 15,000 and that is bordered by the |
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Trinity and Navasota Rivers, by the adoption of an order or |
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resolution, may impose a tax on a person who, under a lease, |
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concession, permit, right of access, license, contract, or |
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agreement, pays for the use or possession or for the right to the |
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use or possession of a room that is in a hotel, costs $2 or more each |
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day, and is ordinarily used for sleeping. |
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(b) The order or resolution imposing the tax must state the |
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rate of the tax to be imposed. The tax rate may not exceed the rate |
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authorized by Section 352.003(a). |
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(c) The price of a room in a hotel does not include the cost |
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of food served by the hotel and the cost of personal services |
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performed by the hotel for the person except for those services |
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related to cleaning and readying the room for use or possession. |
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(d) The tax does not apply to a person who is a permanent |
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resident under Section 156.101. |
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(e) If the commissioners court of a county authorized by |
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Subsection (a) to impose the tax adopts an order or resolution |
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imposing the tax and setting the tax rate, the registered voters of |
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the county at an election held for that purpose must determine |
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whether to approve the adopted tax rate. |
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(f) The commissioners court shall order that an election be |
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held in the county on a date that is not less than 30 or more than 90 |
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days after the date on which it adopted the tax rate. At the |
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election, the ballots shall be prepared to permit voting for or |
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against the proposition: "Approving the county hotel occupancy tax |
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at a rate of ___ percent of the price paid for a room in a hotel." |
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(g) If a majority of the votes cast in the election favor the |
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proposition, the tax is imposed at the rate that was adopted by the |
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commissioners court. If the proposition is not approved, the tax is |
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not effective. |
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(h) Section 41.001(a), Election Code, does not apply to an |
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election under this section. |
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SECTION 6. 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. |