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House Bill 3453 |
House Author: Jetton, Jacey |
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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.