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House Bill 3076 |
House Author: Gallego |
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Effective: 6-17-11 |
Senate Sponsor: Uresti |
House Bill 3076 amends the Tax Code to cap the county hotel occupancy tax rate in a county that borders the United Mexican States and in which there is located a national recreation area at seven percent of the price paid for a room in the hotel. The bill authorizes such a county, if a municipality in the county imposes a municipal hotel occupancy tax, to impose the county hotel occupancy tax on a hotel to which the municipal tax applies at a rate that, when added to the municipal tax rate, does not exceed seven percent of the price paid for a room in the hotel.