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Enrolled Bill Summary

Enrolled Bill Summary

Legislative Session: 88(R)

House Bill 3453

House Author:  Jetton, Jacey

Effective:  9-1-23

Senate Sponsor:  Miles


            House Bill 3453 amends the Tax Code to authorize the Fort Bend County Commissioners Court to impose a hotel occupancy tax. The rate of that tax is capped at seven percent of the price paid for a room in a hotel, except that the rate is capped at two percent of that price if the hotel is located in a municipality or extraterritorial jurisdiction of a municipality that imposes a municipal hotel occupancy tax applicable to the hotel.