Texas 2023 - 88th Regular

Texas House Bill HB3235 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	H.B. No. 3235
2	2
3	3
4	4	AN ACT
5	5	relating to the authority of certain counties to impose a county
6	6	hotel occupancy tax.
7	7	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
8	8	SECTION 1. Section 352.002(a), Tax Code, is amended to read
9	9	as follows:
10	10	(a) The commissioners courts of the following counties by
11	11	the adoption of an order or resolution may impose a tax on a person
12	12	who, under a lease, concession, permit, right of access, license,
13	13	contract, or agreement, pays for the use or possession or for the
14	14	right to the use or possession of a room that is in a hotel, costs $2
15	15	or more each day, and is ordinarily used for sleeping:
16	16	(1) a county that has a population of more than 3.3
17	17	million;
18	18	(2) a county that has a population of 90,000 or more,
19	19	borders the United Mexican States, does not border the Gulf of
20	20	Mexico, and does not have four or more cities that each have a
21	21	population of more than 25,000;
22	22	(3) a county in which there is no municipality;
23	23	(4) a county in which there is located an Indian
24	24	reservation under the jurisdiction of the United States government;
25	25	(5) a county that has a population of 30,000 or less,
26	26	that has no more than one municipality with a population of less
27	27	than 2,500, and that borders two counties located wholly in the
28	28	Edwards Aquifer Authority established by Chapter 626, Acts of the
29	29	73rd Legislature, Regular Session, 1993;
30	30	(6) a county that borders the Gulf of Mexico;
31	31	(7) a county that has a population of less than 5,000,
32	32	that borders the United Mexican States, and in which there is
33	33	located a major observatory;
34	34	(8) a county that has a population of 12,000 or less
35	35	and borders the Toledo Bend Reservoir;
36	36	(9) a county that has a population of less than 12,500
37	37	and an area of less than 275 square miles;
38	38	(10) a county that has a population of 30,000 or less
39	39	and borders Possum Kingdom Lake;
40	40	(11) a county that borders the United Mexican States
41	41	and has a population of more than 300,000 and less than 800,000;
42	42	(12) a county that has a population of 35,000 or more
43	43	and borders or contains a portion of Lake Fork Reservoir;
44	44	(13) a county that borders the United Mexican States
45	45	and in which there is located a national recreation area;
46	46	(14) a county that borders the United Mexican States
47	47	and in which there is located a national park of more than 400,000
48	48	acres;
49	49	(15) a county that has a population of 28,000 or less,
50	50	that has no more than four municipalities, and that is located
51	51	wholly in the Edwards Aquifer Authority established by Chapter 626,
52	52	Acts of the 73rd Legislature, Regular Session, 1993;
53	53	(16) a county that has a population of 25,000 or less,
54	54	whose territory is less than 750 square miles, and that has two
55	55	incorporated municipalities, each with a population of 800 or less,
56	56	at least one of which is located on the Frio River;
57	57	(17) a county that has a population of 34,000 or more
58	58	and borders Lake Buchanan;
59	59	(18) a county that has a population of more than 45,000
60	60	and less than 75,000, that borders the United Mexican States, and
61	61	that borders or contains a portion of Falcon Lake;
62	62	(19) a county with a population of 22,000 or less that
63	63	borders the Neches River and in which there is located a national
64	64	preserve;
65	65	(20) a county that has a population of 28,000 or less
66	66	and that borders or contains a portion of Lake Livingston;
67	67	(21) a county through which the Pedernales River flows
68	68	and in which the birthplace or the childhood home of a president of
69	69	the United States is located;
70	70	(22) a county that has a population of more than 15,000
71	71	but less than 20,000 and borders Lake Buchanan;
72	72	(23) a county with a population of less than 11,000
73	73	that is bordered by the Sulphur River;
74	74	(24) a county that has a population of 16,000 or more
75	75	and borders the entire north shore of Lake Somerville;
76	76	(25) a county that has a population of 20,000 or less
77	77	and that is bordered by the Brazos and Navasota Rivers;
78	78	(26) a county that has a population of more than 15,000
79	79	and less than 25,000 and is located on the Trinity and Navasota
80	80	Rivers;
81	81	(27) a county that has a population of less than 15,000
82	82	and that is bordered by the Trinity and Navasota Rivers;
83	83	(28) a county that borders or contains a portion of the
84	84	Neches River, the Sabine River, and Sabine Lake; and
85	85	(29) a county that borders Whitney Lake.
86	86	SECTION 2. This Act takes effect immediately if it receives
87	87	a vote of two-thirds of all the members elected to each house, as
88	88	provided by Section 39, Article III, Texas Constitution. If this
89	89	Act does not receive the vote necessary for immediate effect, this
90	90	Act takes effect September 1, 2023.
91	91	______________________________ ______________________________
92	92	President of the Senate Speaker of the House
93	93	I certify that H.B. No. 3235 was passed by the House on May 2,
94	94	2023, by the following vote: Yeas 118, Nays 26, 3 present, not
95	95	voting.
96	96	______________________________
97	97	Chief Clerk of the House
98	98	I certify that H.B. No. 3235 was passed by the Senate on May
99	99	24, 2023, by the following vote: Yeas 25, Nays 6.
100	100	______________________________
101	101	Secretary of the Senate
102	102	APPROVED: _____________________
103	103	Date
104	104	_____________________
105	105	Governor