| By: McReynolds | H.B. No. 3592 | |
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| relating to the authority of certain counties to impose a hotel | ||
| occupancy tax. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 352.002(a), Tax Code, is amended by | ||
| adding Subsection (24) to read as follows: | ||
| (22) a county that has a population of more than 15,000 but | ||
| less than 20,000 and borders Lake Buchanan;[ |
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| (23) a county with a population of less than 10,000 that is | ||
| bordered by the Sulphur River [ |
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| (24) a county with a population of more than 55,000 that is | ||
| bordered by the Angelina River and parts of Sam Rayburn Reservoir. | ||
| SECTION 2. Section 352.003, Tax Code, is amended by adding | ||
| Subsection (i) to read as follows: | ||
| (i) The tax rate in a county authorized to impose the tax | ||
| under Section 352.002(a)(24) may not exceed three percent of the | ||
| price paid for a room in a hotel. | ||
| SECTION 3. 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, 2009. | ||