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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of certain counties to impose a hotel |
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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-1), Tax Code, is amended to |
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read as follows: |
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(a-1) In addition to the counties described by Subsection |
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(a), the commissioners court of a county in which an airport |
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essential to the economy of the county is located may by the |
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adoption of an order or resolution impose a tax on a person who, |
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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. For the |
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purposes of this subsection, an airport is considered to be |
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essential to the economy of a county only if the airport is a |
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commercial-service international airport within Class C airspace |
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and is located in a county and owned by a municipality each having a |
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population of less than 150,000 [125,000]. This subsection does |
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not apply to a county described by Subsection (a)(13). |
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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, 2015. |