84R10498 GRM-F
By: Craddick H.B. No. 2019
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(a-1), Tax Code, is amended 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).
SECTION 2. 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.