|
Senate Bill 1833 |
Senate Author: Uresti |
|
Effective: 6-14-13 |
House Sponsor: Nevárez |
Previous law capped the county hotel occupancy tax in a county that borders the United Mexican States and in which there is located a national recreation area at a rate that, when added to any applicable municipal hotel occupancy tax rate, equals seven percent of the price paid for a hotel room. Senate Bill 1833 amends the Tax Code to remove this provision and to instead cap the county hotel occupancy tax rate in such a county at two percent of the price paid for a room in a hotel if the hotel is located in a municipality or in the municipality's extraterritorial jurisdiction and the municipality imposes a municipal hotel occupancy tax applicable to the hotel.