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By: Guillen (Senate Sponsor - Zaffirini) |
H.B. No. 2322 |
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(In the Senate - Received from the House April 10, 2007; |
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April 11, 2007, read first time and referred to Committee on |
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International Relations and Trade; May 9, 2007, reported favorably |
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by the following vote: Yeas 5, Nays 0; May 9, 2007, sent to |
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printer.) |
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A BILL TO BE ENTITLED
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AN ACT
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relating to the rate of the hotel occupancy tax imposed by certain |
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counties without a municipality. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 352.003(c), Tax Code, is amended to read |
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as follows: |
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(c) The rate in a county that does not have a municipality |
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may not exceed four percent of the price paid for a room in a hotel. |
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This subsection does not apply to a county that: |
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(1) has a population of 10,000 or more; and |
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(2) borders the United Mexican States. |
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SECTION 2. The change in law made by this Act does not |
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affect taxes imposed before the effective date of this Act, and the |
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law in effect before the effective date of this Act is continued in |
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effect for purposes of the liability for and collection of those |
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taxes. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2007. |
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* * * * * |