By: Craddick (Senate Sponsor - Seliger)	H.B. No. 2019
	(In the Senate - Received from the House April 27, 2015;
	April 28, 2015, read first time and referred to Committee on
	Natural Resources and Economic Development; May 21, 2015, reported
	adversely, with favorable Committee Substitute by the following
	vote:  Yeas 10, Nays 0; May 21, 2015, sent to printer.)
Click here to see the committee vote
	COMMITTEE SUBSTITUTE FOR H.B. No. 2019	By:  Seliger

	COMMITTEE VOTE
	YeaNayAbsentPNV
	FraserX
	EstesX
	BirdwellX
	HallX
	HancockX
	HinojosaX
	LucioX
	NicholsX
	SeligerX
	UrestiX
	ZaffiriniX
	A BILL TO BE ENTITLED
	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, Tax Code, is amended by
	amending Subsection (a-1) and adding Subsection (n) to read as
	follows:
	(a-1)  In addition to the counties described by Subsection
	(a), the commissioners court of a county in which an airport
	essential to the economy of the county is located may by the
	adoption of an order or resolution 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.  For the
	purposes of this subsection, an airport is considered to be
	essential to the economy of a county only if the airport is a
	commercial-service international airport within Class C airspace
	and is located in a county and owned by a municipality each having a
	population of less than 150,000 [125,000].  This subsection does
	not apply to a county described by Subsection (a)(13).
	(n)  The commissioners court of a county with a population of
	more than 300,000 and in which there is located all or part of the
	most populous military installation in this state may impose a tax
	as provided by Subsection (a).
	SECTION 2.  Section 352.003, Tax Code, is amended by adding
	Subsection (p) to read as follows:
	(p)  In a county authorized to impose the tax under Section
	352.002(n), the county tax rate in relation to a hotel located in a
	municipality that imposes a tax under Chapter 351 may not exceed a
	rate that, when added to the rate of the tax imposed by the
	municipality under Chapter 351, exceeds the sum of the rate
	prescribed by Section 351.003(a) plus two percent.
	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, 2015.
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