Texas 2011 - 82nd Regular

Texas House Bill HB1234 Compare Versions

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1	1	By: Miller of Comal (Senate Sponsor - Wentworth) H.B. No. 1234
2	2	(In the Senate - Received from the House May 16, 2011;
3	3	May 16, 2011, read first time and referred to Committee on Economic
4	4	Development; May 20, 2011, reported favorably by the following
5	5	vote: Yeas 6, Nays 0; May 20, 2011, sent to printer.)
6	6
7	7
8	8	A BILL TO BE ENTITLED
9	9	AN ACT
10	10	relating to the authority of certain counties to impose a county
11	11	hotel occupancy tax.
12	12	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
13	13	SECTION 1. Section 352.002, Tax Code, is amended by
14	14	amending Subsection (a) and adding Subsection (l) to read as
15	15	follows:
16	16	(a) The commissioners courts of the following counties by
17	17	the adoption of an order or resolution may impose a tax on a person
18	18	who, under a lease, concession, permit, right of access, license,
19	19	contract, or agreement, pays for the use or possession or for the
20	20	right to the use or possession of a room that is in a hotel, costs $2
21	21	or more each day, and is ordinarily used for sleeping:
22	22	(1) a county that has a population of more than 3.3
23	23	million;
24	24	(2) a county that has a population of 90,000 or more,
25	25	borders the United Mexican States, and does not have three or more
26	26	cities that each have a population of more than 17,500;
27	27	(3) a county in which there is no municipality;
28	28	(4) a county in which there is located an Indian
29	29	reservation under the jurisdiction of the United States government;
30	30	(5) a county that has a population of 30,000 or less,
31	31	that has no more than one municipality with a population of less
32	32	than 2,500, and that borders two counties located wholly in the
33	33	Edwards Aquifer Authority established by Chapter 626, Acts of the
34	34	73rd Legislature, Regular Session, 1993;
35	35	(6) a county that borders the Gulf of Mexico;
36	36	(7) a county that has a population of less than 5,000,
37	37	that borders the United Mexican States, and in which there is
38	38	located a major observatory;
39	39	(8) a county that has a population of 12,000 or less
40	40	and borders the Toledo Bend Reservoir;
41	41	(9) a county that has a population of less than 12,000
42	42	and an area of less than 275 square miles;
43	43	(10) a county that has a population of 30,000 or less
44	44	and borders Possum Kingdom Lake;
45	45	(11) a county that borders the United Mexican States
46	46	and has a population of more than 300,000 and less than 600,000;
47	47	(12) a county that has a population of 35,000 or more
48	48	and borders or contains a portion of Lake Fork Reservoir;
49	49	(13) a county that borders the United Mexican States
50	50	and in which there is located a national recreation area;
51	51	(14) a county that borders the United Mexican States
52	52	and in which there is located a national park of more than 400,000
53	53	acres;
54	54	(15) a county that has a population of 28,000 or less,
55	55	that has no more than four municipalities, and that is located
56	56	wholly in the Edwards Aquifer Authority established by Chapter 626,
57	57	Acts of the 73rd Legislature, Regular Session, 1993;
58	58	(16) a county that has a population of 25,000 or less,
59	59	whose territory is less than 750 square miles, and that has two
60	60	incorporated municipalities, each with a population of 800 or less,
61	61	located on the Frio River;
62	62	(17) a county that has a population of 34,000 or more
63	63	and borders Lake Buchanan;
64	64	(18) a county that has a population of more than 45,000
65	65	and less than 75,000, that borders the United Mexican States, and
66	66	that borders or contains a portion of Falcon Lake;
67	67	(19) a county with a population of 21,000 or less that
68	68	borders the Neches River and in which there is located a national
69	69	preserve;
70	70	(20) a county that has a population of 22,500 or less
71	71	and that borders or contains a portion of Lake Livingston;
72	72	(21) a county through which the Pedernales River flows
73	73	[that has a population of less than 22,000] and in which the
74	74	birthplace of a president of the United States is located;
75	75	(22) a county that has a population of more than 15,000
76	76	but less than 20,000 and borders Lake Buchanan;
77	77	(23) a county with a population of less than 10,000
78	78	that is bordered by the Sulphur River;
79	79	(24) a county that has a population of 16,000 or more
80	80	and borders the entire north shore of Lake Somerville;
81	81	(25) a county that has a population of 20,000 or less
82	82	and that is bordered by the Brazos and Navasota Rivers;
83	83	(26) a county that has a population of more than 15,000
84	84	and less than 25,000 and is located on the Trinity and Navasota
85	85	Rivers;
86	86	(27) a county that has a population of less than 15,000
87	87	and that is bordered by the Trinity and Navasota Rivers;
88	88	(28) a county that borders or contains a portion of the
89	89	Neches River, the Sabine River, and Sabine Lake; and
90	90	(29) a county that borders Whitney Lake.
91	91	(l) The commissioners court of a county through which the
92	92	Guadalupe River flows and in which the source of the Blanco River is
93	93	located may impose a tax as provided by Subsection (a). A tax
94	94	imposed under this subsection does not apply to a hotel located in a
95	95	municipality that imposes a tax under Chapter 351 applicable to the
96	96	hotel.
97	97	SECTION 2. This Act takes effect immediately if it receives
98	98	a vote of two-thirds of all the members elected to each house, as
99	99	provided by Section 39, Article III, Texas Constitution. If this
100	100	Act does not receive the vote necessary for immediate effect, this
101	101	Act takes effect September 1, 2011.
102	102	* * * * *