|  | A BILL TO BE ENTITLED | 
|  | AN ACT | 
|  | relating to the authority of certain counties to impose a county | 
|  | hotel occupancy tax and to the rate of the tax. | 
|  | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | 
|  | SECTION 1.  Section 352.002(a), Tax Code, is 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; | 
|  | (17)  a county that has a population of 34,000 or more | 
|  | and borders Lake Buchanan; | 
|  | (18)  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)  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)  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; and | 
|  | (22)  a county that has a population of 16,000 or more | 
|  | and borders the entire north shore of Lake Somerville. | 
|  | SECTION 2.  Subchapter A, Chapter 352, Tax Code, is amended | 
|  | by adding Section 352.0021 to read as follows: | 
|  | Sec. 352.0021.  TAX AUTHORIZED; RATIFICATION ELECTION.  (a) | 
|  | Subject to Subsection (e), the commissioners court of a county that | 
|  | has a population of 20,000 or less and that is bordered by 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. | 
|  | (e)  If the commissioners court of a county authorized by | 
|  | Subsection (a) 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. | 
|  | (f)  The commissioners court shall order that an election be | 
|  | held in the county on a date that is not less than 30 or more than 90 | 
|  | days after the date 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 | 
|  | at a rate of ____ percent of the price paid for a room in a hotel." | 
|  | (g)  If a majority of the votes cast in the election favor the | 
|  | proposition, the tax is imposed at the rate that was adopted by the | 
|  | commissioners court.  If the proposition is not approved, the tax is | 
|  | not effective. | 
|  | (h)  Section 41.001(a), Election Code, does not apply to an | 
|  | election under this section. | 
|  | SECTION 3.  Subchapter A, Chapter 352, Tax Code, is amended | 
|  | by adding Section 352.0022 to read as follows: | 
|  | Sec.  352.0022.  TAX AUTHORIZED; RATIFICATION ELECTION.  (a) | 
|  | Subject to Subsection (e), the commissioners court of a county that | 
|  | has a population of more than 15,000 and less than 20,000 and is | 
|  | located on the Trinity 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(i). | 
|  | (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. | 
|  | (e)  If the commissioners court of a county authorized by | 
|  | Subsection (a) 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. | 
|  | (f)  The commissioners court shall order that an election be | 
|  | held in the county on a date that is not less than 30 or more than 90 | 
|  | days after the date 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 | 
|  | at a rate of ___ percent of the price paid for a room in a hotel." | 
|  | (g)  If a majority of the votes cast in the election favor the | 
|  | proposition, the tax is imposed at the rate that was adopted by the | 
|  | commissioners court.  If the proposition is not approved, the tax is | 
|  | not effective. | 
|  | (h)  Section 41.001(a), Election Code, does not apply to an | 
|  | election under this section. | 
|  | SECTION 4.  Section 352.003, Tax Code, is amended by adding | 
|  | Subsections (h) and (i) to read as follows: | 
|  | (h)  The tax rate in a county authorized to impose the tax | 
|  | under Section 352.002(a)(22) may not exceed two percent of the | 
|  | price paid for a room in a hotel. | 
|  | (i)  The tax rate in a county authorized to impose the tax | 
|  | under Section 352.0022 may not exceed two percent of the price paid | 
|  | for a room in a hotel. | 
|  | SECTION 5.  Subchapter A, Chapter 352, Tax Code, is amended | 
|  | by adding Section 352.0023 to read as follows: | 
|  | Sec. 352.0023.  TAX AUTHORIZED; RATIFICATION ELECTION.  (a) | 
|  | Subject to Subsection (e), the commissioners court of a county that | 
|  | has a population of less than 15,000 and that is bordered by the | 
|  | Trinity 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. | 
|  | (e)  If the commissioners court of a county authorized by | 
|  | Subsection (a) 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. | 
|  | (f)  The commissioners court shall order that an election be | 
|  | held in the county on a date that is not less than 30 or more than 90 | 
|  | days after the date 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 | 
|  | at a rate of ___ percent of the price paid for a room in a hotel." | 
|  | (g)  If a majority of the votes cast in the election favor the | 
|  | proposition, the tax is imposed at the rate that was adopted by the | 
|  | commissioners court.  If the proposition is not approved, the tax is | 
|  | not effective. | 
|  | (h)  Section 41.001(a), Election Code, does not apply to an | 
|  | election under this section. | 
|  | SECTION 6.  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, 2007. |