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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