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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. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 352.002(a), Tax Code, is amended to read |
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as follows: |
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(a) The commissioners courts of the following counties by |
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the 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 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: |
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(1) a county that has a population of more than 3.3 |
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million; |
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(2) a county that has a population of 90,000 or more, |
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borders the United Mexican States, does not border the Gulf of |
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Mexico, and does not have four or more cities that each have a |
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population of more than 25,000; |
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(3) a county in which there is no municipality; |
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(4) a county in which there is located an Indian |
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reservation under the jurisdiction of the United States government; |
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(5) a county that has a population of 30,000 or less, |
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that has no more than one municipality with a population of less |
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than 2,500, and that borders two counties located wholly in the |
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Edwards Aquifer Authority established by Chapter 626, Acts of the |
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73rd Legislature, Regular Session, 1993; |
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(6) a county that borders the Gulf of Mexico; |
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(7) a county that has a population of less than 5,000, |
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that borders the United Mexican States, and in which there is |
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located a major observatory; |
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(8) a county that has a population of 12,000 or less |
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and borders the Toledo Bend Reservoir; |
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(9) a county that has a population of less than 12,500 |
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and an area of less than 275 square miles; |
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(10) a county that has a population of 30,000 or less |
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and borders Possum Kingdom Lake; |
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(11) a county that borders the United Mexican States |
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and has a population of more than 300,000 and less than 800,000; |
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(12) a county that has a population of 35,000 or more |
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and borders or contains a portion of Lake Fork Reservoir; |
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(13) a county that borders the United Mexican States |
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and in which there is located a national recreation area; |
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(14) a county that borders the United Mexican States |
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and in which there is located a national park of more than 400,000 |
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acres; |
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(15) a county that has a population of 28,000 or less, |
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that has no more than four municipalities, and that is located |
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wholly in the Edwards Aquifer Authority established by Chapter 626, |
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Acts of the 73rd Legislature, Regular Session, 1993; |
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(16) a county that has a population of 25,000 or less, |
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whose territory is less than 750 square miles, and that has two |
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incorporated municipalities, each with a population of 800 or less, |
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at least one of which is located on the Frio River; |
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(17) a county that has a population of 34,000 or more |
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and borders Lake Buchanan; |
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(18) a county that has a population of more than 45,000 |
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and less than 75,000, that borders the United Mexican States, and |
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that borders or contains a portion of Falcon Lake; |
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(19) a county with a population of 22,000 or less that |
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borders the Neches River and in which there is located a national |
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preserve; |
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(20) a county that has a population of 28,000 or less |
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and that borders or contains a portion of Lake Livingston; |
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(21) a county through which the Pedernales River flows |
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and in which the birthplace or the childhood home of a president of |
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the United States is located; |
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(22) a county that has a population of more than 15,000 |
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but less than 20,000 and borders Lake Buchanan; |
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(23) a county with a population of less than 11,000 |
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that is bordered by the Sulphur River; |
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(24) a county that has a population of 16,000 or more |
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and borders the entire north shore of Lake Somerville; |
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(25) a county that has a population of 20,000 or less |
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and that is bordered by the Brazos and Navasota Rivers; |
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(26) a county that has a population of more than 15,000 |
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and less than 25,000 and is located on the Trinity and Navasota |
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Rivers; |
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(27) a county that has a population of less than 15,000 |
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and that is bordered by the Trinity and Navasota Rivers; |
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(28) a county that borders or contains a portion of the |
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Neches River, the Sabine River, and Sabine Lake; and |
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(29) a county that borders Whitney Lake. |
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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 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, 2023. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 3235 was passed by the House on May 2, |
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2023, by the following vote: Yeas 118, Nays 26, 3 present, not |
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voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 3235 was passed by the Senate on May |
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24, 2023, by the following vote: Yeas 25, Nays 6. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: _____________________ |
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Date |
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_____________________ |
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Governor |