H.B. No. 1773
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(a), Tax Code, as amended by
Chapters 64, 637, 741, 1097, and 1108, Acts of the 78th Legislature,
Regular Session, 2003, is reenacted and 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 three or more
cities that each have a population of more than 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 12,000
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 600,000;
(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; [and]
(17) a county that has a population of 34,000 or more
and borders Lake Buchanan; [.]
(18) [(17)] 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) [(17)] a county with a population of 21,000 or
less that borders the Neches River and in which there is located a
national preserve; and [.]
(20) [(17)] a county that has a population of 22,500
or less and that borders or contains a portion of Lake Livingston.
SECTION 2. Section 352.002(d), Tax Code, as amended by
Chapters 64, 1097, and 1108, Acts of the 78th Legislature, Regular
Session, 2003, is reenacted and amended to read as follows:
(d) The tax imposed by a county authorized by Subsection
(a)(4), (6), (8), (9), (10), (11), (12), [or] (17), (19), or (20) to
impose the tax does not apply to a hotel located in a municipality
that imposes a tax under Chapter 351 applicable to the hotel. This
subsection does not apply to:
(1) a county authorized by Subsection (a)(6) to impose
the tax that:
(A) [(1)] has a population of less than 40,000
and adjoins the most populous county in this state; or
(B) [(2)] has a population of more than 200,000
and borders the Neches River; or
(2) a county authorized by Subsection (a)(9) to impose
the tax that has a population of more than 9,000.
SECTION 3. 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, 2005.
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 1773 was passed by the House on May 9,
2005, by the following vote: Yeas 144, Nays 0, 3 present, not
voting; that the House refused to concur in Senate amendments to
H.B. No. 1773 on May 27, 2005, and requested the appointment of a
conference committee to consider the differences between the two
houses; and that the House adopted the conference committee report
on H.B. No. 1773 on May 29, 2005, by the following vote: Yeas 143,
Nays 0, 2 present, not voting.
______________________________
Chief Clerk of the House
I certify that H.B. No. 1773 was passed by the Senate, with
amendments, on May 25, 2005, by the following vote: Yeas 31, Nays
0; at the request of the House, the Senate appointed a conference
committee to consider the differences between the two houses; and
that the Senate adopted the conference committee report on H.B. No.
1773 on May 29, 2005, by the following vote: Yeas 31, Nays 0.
______________________________
Secretary of the Senate
APPROVED: __________________
Date
__________________
Governor