| 1 | 1 | | 84R10498 GRM-F |
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| 2 | 2 | | By: Seliger S.B. No. 1518 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the authority of certain counties to impose a hotel |
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| 8 | 8 | | occupancy tax. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 352.002(a-1), Tax Code, is amended to |
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| 11 | 11 | | read as follows: |
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| 12 | 12 | | (a-1) In addition to the counties described by Subsection |
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| 13 | 13 | | (a), the commissioners court of a county in which an airport |
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| 14 | 14 | | essential to the economy of the county is located may by the |
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| 15 | 15 | | adoption of an order or resolution impose a tax on a person who, |
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| 16 | 16 | | under a lease, concession, permit, right of access, license, |
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| 17 | 17 | | contract, or agreement, pays for the use or possession or for the |
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| 18 | 18 | | right to the use or possession of a room that is in a hotel, costs $2 |
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| 19 | 19 | | or more each day, and is ordinarily used for sleeping. For the |
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| 20 | 20 | | purposes of this subsection, an airport is considered to be |
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| 21 | 21 | | essential to the economy of a county only if the airport is a |
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| 22 | 22 | | commercial-service international airport within Class C airspace |
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| 23 | 23 | | and is located in a county and owned by a municipality each having a |
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| 24 | 24 | | population of less than 150,000 [125,000]. This subsection does |
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| 25 | 25 | | not apply to a county described by Subsection (a)(13). |
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| 26 | 26 | | SECTION 2. This Act takes effect immediately if it receives |
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| 27 | 27 | | a vote of two-thirds of all the members elected to each house, as |
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| 28 | 28 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 29 | 29 | | Act does not receive the vote necessary for immediate effect, this |
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| 30 | 30 | | Act takes effect September 1, 2015. |
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