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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of certain counties to impose a hotel |
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occupancy tax and the applicability and rates of that tax in certain |
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counties. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 352.002, Tax Code, is amended by adding |
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Subsection (v) to read as follows: |
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(v) The commissioners court of a county with a population of |
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less than 3,000, that does not border another state, and that is |
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adjacent to a county that contains a portion of Lake Meredith and |
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has a population of more than 110,000 may impose a tax as provided |
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by Subsection (a). |
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SECTION 2. Section 352.003, Tax Code, is amended by adding |
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Subsection (bb) to read as follows: |
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(bb) The tax rate in a county authorized to impose the tax |
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under Section 352.002(v) may not exceed seven percent of the price |
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paid for a room in a hotel, except that the tax rate may not exceed |
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two percent of the price paid for a room in a hotel if the hotel is |
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located in: |
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(1) a municipality that imposes a tax under Chapter |
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351 applicable to the hotel; or |
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(2) the extraterritorial jurisdiction of a |
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municipality that imposes a tax under Section 351.0025 applicable |
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to the hotel. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2023. |