|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the authority of certain counties to impose a hotel |
|
|
occupancy tax. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 352.002, Tax Code, is amended by adding |
|
|
Subsection (a-1) to read as follows: |
|
|
(a-1) In addition to the counties described by Subsection |
|
|
(a), the commissioners court of a county in which an airport |
|
|
essential to the economy of the county is located may by the |
|
|
adoption of an order or resolution 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. For the |
|
|
purposes of this subsection, an airport is considered to be |
|
|
essential to the economy of a county only if the airport is a |
|
|
commercial-service international airport within Class C airspace |
|
|
and is located in a county and owned by a municipality each having a |
|
|
population of less than 125,000. |
|
|
SECTION 2. Section 352.003, Tax Code, is amended by adding |
|
|
Subsection (h) to read as follows: |
|
|
(h) The tax rate in a county authorized to impose the tax |
|
|
under Section 352.002(a-1) may not exceed one percent of the price |
|
|
paid for a room in a hotel in the county. |
|
|
SECTION 3. Section 352.109, Tax Code, is amended by adding |
|
|
Subsection (b-1) to read as follows: |
|
|
(b-1) A county authorized by Section 352.002(a-1) to impose |
|
|
a tax under this chapter shall produce an annual report that |
|
|
describes the tourism, hotel, and convention activity that is |
|
|
attributable to events held at facilities that received funding |
|
|
from the tax during the period covered by the report. |
|
|
SECTION 4. 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. |