H.B. No. 3132
 
 
 
 
AN ACT
  relating to the authority of certain counties to impose a county
  hotel occupancy tax.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 352.002, Tax Code, is amended by adding
  Subsection (f) to read as follows:
         (f)  The commissioners court of a county that has a
  population of 150,000 or more and that is bordered by the Brazos and
  Navasota Rivers may impose a tax as provided by Subsection (a).  
  This subsection expires September 1, 2015.
         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(f) may not exceed two percent of the price
  paid for a room in a hotel.  This subsection expires September 1,
  2015.
         SECTION 3.  Subchapter B, Chapter 352, Tax Code, is amended
  by adding Section 352.1034 to read as follows:
         Sec. 352.1034.  USE OF REVENUE AND RELATED ISSUES:
  MID-SIZED COUNTY BORDERING BRAZOS AND NAVASOTA RIVERS.  (a) This
  section applies only to a county authorized to impose a tax by
  Section 352.002(f).
         (b)  The county must spend at least 45 percent of the revenue
  from the tax on marketing projects that directly promote tourism,
  hotel, and convention activity.
         (c)  The county shall produce an annual report indicating the
  tourism, hotel, and convention activity attributable to events held
  at facilities that receive money from the tax.
         (d)  The county shall create an advisory committee to oversee
  spending of the tax. The committee must include at least two
  representatives from the hotel industry.
         (e)  This section expires September 1, 2015.
         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. 3132 was passed by the House on April
  25, 2007, by the following vote:  Yeas 136, Nays 11, 1 present, not
  voting.
 
  ______________________________
  Chief Clerk of the House   
 
 
         I certify that H.B. No. 3132 was passed by the Senate on May
  22, 2007, by the following vote:  Yeas 31, Nays 0.
 
  ______________________________
  Secretary of the Senate    
  APPROVED:  _____________________
                     Date          
   
            _____________________
                   Governor