TITLE: Relating to the authority of certain counties to impose a hotel occupancy tax.

SUMMARY: Relating to the authority of certain counties to impose a hotel occupancy tax.

FULL TEXT:
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 Cairspace 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.