H.B. No. 1820
 
 
 
 
AN ACT
  relating to the authority to impose a county hotel occupancy tax and
  to the maximum rate of the tax.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Sections 352.002(a) and (d), Tax Code, are
  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;
               (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 21,000 or less that
  borders the Neches River and in which there is located a national
  preserve;
               (20)  a county that has a population of 22,500 or less
  and that borders or contains a portion of Lake Livingston; [and]
               (21)  a county that has a population of less than 22,000
  and in which the birthplace of a president of the United States is
  located;
               (22)  a county that borders or contains a portion of the
  Neches River, the Sabine River, and Sabine Lake; and
               (23)  a county that borders Whitney Lake.
         (d)  The tax imposed by a county authorized by Subsection
  (a)(4), (6), (8), (9), (10), (11), (12), (17), (19), (20), [or]
  (21), or (23) 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)  has a population of less than 40,000 and
  adjoins the most populous county in this state; or
                     (B)  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 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)(22) may not exceed two percent of the
  price paid for a room in a hotel.
         SECTION 3.  Subchapter B, Chapter 352, Tax Code, is amended
  by adding Section 352.1034 to read as follows:
         Sec. 352.1034.  CERTAIN COUNTIES BORDERING WHITNEY LAKE.
  The revenue from a tax imposed under this chapter by a county
  authorized to impose the tax by Section 352.002(a)(23) may be used
  only for the purpose described in Section 352.101(a)(3) and only in
  relation to unincorporated areas of the county.
         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.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 1820 was passed by the House on April
  5, 2007, by the following vote:  Yeas 131, Nays 6, 1 present, not
  voting.
 
  ______________________________
  Chief Clerk of the House   
 
 
         I certify that H.B. No. 1820 was passed by the Senate on May
  17, 2007, by the following vote:  Yeas 31, Nays 0.
 
  ______________________________
  Secretary of the Senate    
  APPROVED:  _____________________
                     Date          
   
            _____________________
                   Governor