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AN ACT
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relating to the authority of certain counties to impose a hotel |
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occupancy tax for the maintenance and operation of a coliseum in the |
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county. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 352.002, Tax Code, is amended by adding |
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Subsection (h) to read as follows: |
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(h) The commissioners court of a county with a population of |
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more than 16,000 that is bordered by Lake J. B. Thomas may impose a |
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tax as provided by Subsection (a). |
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SECTION 2. Section 352.003, Tax Code, is amended by adding |
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Subsection (l) to read as follows: |
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(l) The tax rate in a county authorized to impose the tax |
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under Section 352.002(h) may not exceed two percent of the price |
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paid for a room in a hotel. |
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SECTION 3. Subchapter B, Chapter 352, Tax Code, is amended |
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by adding Section 352.1036 to read as follows: |
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Sec. 352.1036. USE OF REVENUE: COUNTIES BORDERING LAKE |
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J. B. THOMAS. The revenue from a tax imposed under this chapter by |
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a county authorized to impose the tax under Section 352.002(h) may |
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be used only to operate and maintain a coliseum in the county. |
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SECTION 4. 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, 2009. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 749 was passed by the House on April |
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28, 2009, by the following vote: Yeas 149, Nays 0, 1 present, not |
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voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 749 was passed by the Senate on May |
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21, 2009, by the following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: _____________________ |
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Date |
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_____________________ |
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Governor |