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House Bill 214 |
House Author: Casteel |
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Effective: 6-18-05 |
Senate Sponsor: Fraser |
House Bill 214 amends the Tax Code to authorize the commissioners court of a county with a population of less than 22,000 and in which the birthplace of a president of the United States is located to impose a hotel occupancy tax. The bill adds to the list of counties where a county hotel occupancy tax does not apply to a hotel located within a municipality that imposes a municipal hotel occupancy tax. It also makes a county hotel occupancy tax in a county with a population of 34,000 or more and bordering Lake Buchanan inapplicable to a hotel located within a municipality's extraterritorial jurisdiction after a municipal hotel occupancy tax becomes applicable to that hotel.