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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 in which an airport |
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essential to the economy of the county is located may by the |
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adoption of an order or resolution impose a tax on a person who, |
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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. For the |
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purposes of this subsection, an airport is considered to be |
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essential to the economy of a county only if the airport is a |
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commercial-service international airport within Class C airspace |
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and is located in a county and owned by a municipality each having a |
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population of less than 125,000. This subsection does not apply to |
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a county described by Subsection (a)(13). |
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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 one percent of the price |
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paid for a room in a hotel in the county. |
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SECTION 3. Section 352.109, Tax Code, is amended by adding |
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Subsection (b-1) to read as follows: |
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(b-1) A county authorized by Section 352.002(a-1) to impose |
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a tax under this chapter shall produce an annual report that |
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describes the tourism, hotel, and convention activity that is |
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attributable to events held at facilities that received funding |
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from the tax during the period covered by the report. |
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SECTION 4. 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. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I hereby certify that S.B. No. 1463 passed the Senate on |
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April 27, 2007, by the following vote: Yeas 31, Nays 0; and that |
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the Senate concurred in House amendment on May 9, 2007, by the |
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following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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I hereby certify that S.B. No. 1463 passed the House, with |
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amendment, on May 4, 2007, by the following vote: Yeas 137, |
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Nays 3, one present not voting. |
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______________________________ |
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Chief Clerk of the House |
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Approved: |
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______________________________ |
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Date |
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______________________________ |
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Governor |