| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the hotel occupancy tax rate in certain municipalities. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 351.003, Tax Code, is amended by adding |
|
|
Subsections (e) and (f) to read as follows: |
|
|
(e) The rate in a municipality that has a population of more |
|
|
than 95,000 and is in a county that borders Lake Palestine and has a |
|
|
population of more than 200,000 may not exceed nine percent of the |
|
|
price paid for a room. |
|
|
(f) The rate in a municipality that has a population of at |
|
|
least 80,000, and is partially located in a county that borders the |
|
|
State of Louisiana and that has a population of at least 60,000 may |
|
|
not exceed nine percent of the price paid for a room. |
|
|
SECTION 2. 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, 2011. |