|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the authority of certain counties to impose a county |
|
|
hotel occupancy tax. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 352.002, Tax Code, is amended by adding |
|
|
Subsection (f) to read as follows: |
|
|
(f) The commissioners court of a county that has a |
|
|
population of 150,000 or more and that is bordered by the Brazos and |
|
|
Navasota Rivers may impose a tax as provided by Subsection (a). |
|
|
This subsection expires September 1, 2015. |
|
|
SECTION 2. Section 352.003, Tax Code, is amended by adding |
|
|
Subsection (h) to read as follows: |
|
|
(h) The tax rate in a county authorized to impose the tax |
|
|
under Section 352.002(f) may not exceed two percent of the price |
|
|
paid for a room in a hotel. This subsection expires September 1, |
|
|
2015. |
|
|
SECTION 3. Subchapter B, Chapter 352, Tax Code, is amended |
|
|
by adding Section 352.1034 to read as follows: |
|
|
Sec. 352.1034. USE OF REVENUE AND RELATED ISSUES: |
|
|
MID-SIZED COUNTY BORDERING BRAZOS AND NAVASOTA RIVERS. (a) This |
|
|
section applies only to a county authorized to impose a tax by |
|
|
Section 352.002(f). |
|
|
(b) The county must spend at least 45 percent of the revenue |
|
|
from the tax on marketing projects that directly promote tourism, |
|
|
hotel, and convention activity. |
|
|
(c) The county shall produce an annual report indicating the |
|
|
tourism, hotel, and convention activity attributable to events held |
|
|
at facilities that receive money from the tax. |
|
|
(d) The county shall create an advisory committee to oversee |
|
|
spending of the tax. The committee must include at least two |
|
|
representatives from the hotel industry. |
|
|
(e) This section expires September 1, 2015. |
|
|
SECTION 4. This Act takes effect immediately if it receives |
|
|
a vote of two-thirds of all the members elected to each house, as |
|
|
provided by Section 39, Article III, Texas Constitution. If this |
|
|
Act does not receive the vote necessary for immediate effect, this |
|
|
Act takes effect September 1, 2007. |