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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 hotel |
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occupancy 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, Tax Code, is amended by adding |
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Subsection (a-1) to read as follows: |
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(a-1) In addition to the counties described by Subsection |
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(a), the commissioners court of a county the entire border of which |
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is located within 250 miles of New Mexico, that has a population of |
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more than 100,000, that includes one municipality with a population |
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of more than 90,000 but less than 120,000, and that includes within |
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its borders an international airport may by the adoption of an order |
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or resolution 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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SECTION 2. Section 352.003, Tax Code, is amended by adding |
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Subsection (h) 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-1) may not exceed two percent of the price |
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paid for a room in a hotel in 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. |