| 1 | 1 | | 88R4291 CJD-D |
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| 2 | 2 | | By: Rogers H.B. No. 1410 |
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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), Tax Code, is amended to read |
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| 11 | 11 | | as follows: |
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| 12 | 12 | | (a) The commissioners courts of the following counties by |
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| 13 | 13 | | the adoption of an order or resolution may impose a tax on a person |
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| 14 | 14 | | who, under a lease, concession, permit, right of access, license, |
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| 15 | 15 | | contract, or agreement, pays for the use or possession or for the |
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| 16 | 16 | | right to the use or possession of a room that is in a hotel, costs $2 |
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| 17 | 17 | | or more each day, and is ordinarily used for sleeping: |
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| 18 | 18 | | (1) a county that has a population of more than 3.3 |
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| 19 | 19 | | million; |
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| 20 | 20 | | (2) a county that has a population of 90,000 or more, |
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| 21 | 21 | | borders the United Mexican States, does not border the Gulf of |
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| 22 | 22 | | Mexico, and does not have four or more cities that each have a |
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| 23 | 23 | | population of more than 25,000; |
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| 24 | 24 | | (3) a county in which there is no municipality; |
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| 25 | 25 | | (4) a county in which there is located an Indian |
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| 26 | 26 | | reservation under the jurisdiction of the United States government; |
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| 27 | 27 | | (5) a county that has a population of 30,000 or less, |
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| 28 | 28 | | that has no more than one municipality with a population of less |
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| 29 | 29 | | than 2,500, and that borders two counties located wholly in the |
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| 30 | 30 | | Edwards Aquifer Authority established by Chapter 626, Acts of the |
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| 31 | 31 | | 73rd Legislature, Regular Session, 1993; |
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| 32 | 32 | | (6) a county that borders the Gulf of Mexico; |
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| 33 | 33 | | (7) a county that has a population of less than 5,000, |
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| 34 | 34 | | that borders the United Mexican States, and in which there is |
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| 35 | 35 | | located a major observatory; |
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| 36 | 36 | | (8) a county that has a population of 12,000 or less |
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| 37 | 37 | | and borders the Toledo Bend Reservoir; |
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| 38 | 38 | | (9) a county that has a population of less than 12,500 |
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| 39 | 39 | | and an area of less than 275 square miles; |
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| 40 | 40 | | (10) a county that has a population of 50,000 [30,000] |
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| 41 | 41 | | or less and borders Possum Kingdom Lake; |
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| 42 | 42 | | (11) a county that borders the United Mexican States |
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| 43 | 43 | | and has a population of more than 300,000 and less than 800,000; |
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| 44 | 44 | | (12) a county that has a population of 35,000 or more |
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| 45 | 45 | | and borders or contains a portion of Lake Fork Reservoir; |
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| 46 | 46 | | (13) a county that borders the United Mexican States |
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| 47 | 47 | | and in which there is located a national recreation area; |
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| 48 | 48 | | (14) a county that borders the United Mexican States |
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| 49 | 49 | | and in which there is located a national park of more than 400,000 |
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| 50 | 50 | | acres; |
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| 51 | 51 | | (15) a county that has a population of 28,000 or less, |
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| 52 | 52 | | that has no more than four municipalities, and that is located |
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| 53 | 53 | | wholly in the Edwards Aquifer Authority established by Chapter 626, |
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| 54 | 54 | | Acts of the 73rd Legislature, Regular Session, 1993; |
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| 55 | 55 | | (16) a county that has a population of 25,000 or less, |
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| 56 | 56 | | whose territory is less than 750 square miles, and that has two |
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| 57 | 57 | | incorporated municipalities, each with a population of 800 or less, |
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| 58 | 58 | | at least one of which is located on the Frio River; |
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| 59 | 59 | | (17) a county that has a population of 34,000 or more |
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| 60 | 60 | | and borders Lake Buchanan; |
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| 61 | 61 | | (18) a county that has a population of more than 45,000 |
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| 62 | 62 | | and less than 75,000, that borders the United Mexican States, and |
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| 63 | 63 | | that borders or contains a portion of Falcon Lake; |
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| 64 | 64 | | (19) a county with a population of 22,000 or less that |
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| 65 | 65 | | borders the Neches River and in which there is located a national |
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| 66 | 66 | | preserve; |
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| 67 | 67 | | (20) a county that has a population of 28,000 or less |
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| 68 | 68 | | and that borders or contains a portion of Lake Livingston; |
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| 69 | 69 | | (21) a county through which the Pedernales River flows |
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| 70 | 70 | | and in which the birthplace of a president of the United States is |
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| 71 | 71 | | located; |
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| 72 | 72 | | (22) a county that has a population of more than 15,000 |
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| 73 | 73 | | but less than 20,000 and borders Lake Buchanan; |
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| 74 | 74 | | (23) a county with a population of less than 11,000 |
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| 75 | 75 | | that is bordered by the Sulphur River; |
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| 76 | 76 | | (24) a county that has a population of 16,000 or more |
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| 77 | 77 | | and borders the entire north shore of Lake Somerville; |
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| 78 | 78 | | (25) a county that has a population of 20,000 or less |
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| 79 | 79 | | and that is bordered by the Brazos and Navasota Rivers; |
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| 80 | 80 | | (26) a county that has a population of more than 15,000 |
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| 81 | 81 | | and less than 25,000 and is located on the Trinity and Navasota |
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| 82 | 82 | | Rivers; |
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| 83 | 83 | | (27) a county that has a population of less than 15,000 |
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| 84 | 84 | | and that is bordered by the Trinity and Navasota Rivers; |
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| 85 | 85 | | (28) a county that borders or contains a portion of the |
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| 86 | 86 | | Neches River, the Sabine River, and Sabine Lake; and |
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| 87 | 87 | | (29) a county that borders Whitney Lake. |
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| 88 | 88 | | SECTION 2. This Act takes effect immediately if it receives |
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| 89 | 89 | | a vote of two-thirds of all the members elected to each house, as |
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| 90 | 90 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 91 | 91 | | Act does not receive the vote necessary for immediate effect, this |
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| 92 | 92 | | Act takes effect September 1, 2023. |
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