H.B. No. 2322
 
AN ACT
relating to the rate of the hotel occupancy tax imposed by certain
counties without a municipality.
       BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
       SECTION 1.  Section 352.003(c), Tax Code, is amended to read
as follows:
       (c)  The rate in a county that does not have a municipality
may not exceed four percent of the price paid for a room in a hotel.  
This subsection does not apply to a county that:
             (1)  has a population of 10,000 or more; and
             (2)  borders the United Mexican States.
       SECTION 2.  The change in law made by this Act does not
affect taxes imposed before the effective date of this Act, and the
law in effect before the effective date of this Act is continued in
effect for purposes of the liability for and collection of those
taxes.
       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, 2007.
____________________________________________________________
   President of the SenateSpeaker of the House      
       I certify that H.B. No. 2322 was passed by the House on April
5, 2007, by the following vote:  Yeas 135, Nays 2, 1 present, not
voting.
______________________________
Chief Clerk of the House   
       I certify that H.B. No. 2322 was passed by the Senate on May
15, 2007, by the following vote:  Yeas 31, Nays 0.
______________________________
Secretary of the Senate    
APPROVED:  _____________________
APPROVED:  _____________________
                   Date          
 
 
          _____________________
                 Governor