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 four [three] or more cities that each have a
population of more than 25,000 [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 12,500 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 800,000;
(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 22,000 or less that borders the Neches River and in which
there is located a national preserve;
(20) a county that has a
population of 28,000 or less and that borders or contains a portion of Lake
Livingston;
(21) a county through which
the Pedernales River flows and in which the birthplace of a president of
the United States is located;
(22) a county that has a
population of more than 15,000 but less than 20,000 and borders Lake
Buchanan;
(23) a county with a
population of less than 11,000 that is bordered by the Sulphur River;
(24) a county that has a
population of 16,000 or more and borders the entire north shore of Lake
Somerville;
(25) a county that has a
population of 20,000 or less and that is bordered by the Brazos and
Navasota Rivers;
(26) a county that has a population
of more than 15,000 and less than 25,000 and is located on the Trinity and
Navasota Rivers;
(27) a county that has a
population of less than 15,000 and that is bordered by the Trinity and
Navasota Rivers;
(28) a county that borders
or contains a portion of the Neches River, the Sabine River, and Sabine
Lake; and
(29) a county that borders
Whitney Lake.
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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, does not border the Gulf of Mexico,
and does not have four [three] or more cities that each have
a population of more than 25,000 [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 12,500 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 800,000;
(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 22,000 or less that borders the Neches River and in which
there is located a national preserve;
(20) a county that has a
population of 28,000 or less and that borders or contains a portion of Lake
Livingston;
(21) a county through which
the Pedernales River flows and in which the birthplace of a president of
the United States is located;
(22) a county that has a
population of more than 15,000 but less than 20,000 and borders Lake
Buchanan;
(23) a county with a
population of less than 11,000 that is bordered by the Sulphur River;
(24) a county that has a
population of 16,000 or more and borders the entire north shore of Lake
Somerville;
(25) a county that has a
population of 20,000 or less and that is bordered by the Brazos and
Navasota Rivers;
(26) a county that has a
population of more than 15,000 and less than 25,000 and is located on the
Trinity and Navasota Rivers;
(27) a county that has a
population of less than 15,000 and that is bordered by the Trinity and
Navasota Rivers;
(28) a county that borders
or contains a portion of the Neches River, the Sabine River, and Sabine
Lake; and
(29) a county that borders
Whitney Lake.
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