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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 with voter approval. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Chapter 352, Tax Code, is amended by adding |
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Section 352.0024 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 more than 195,000 and less than 235,000, by the |
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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 of 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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(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 2. This Act takes effect immediately if it receives |
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a vote of two-thirds of all 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. |