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A BILL TO BE ENTITLED
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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 operation and maintenance of a fairground in |
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the 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 (o) to read as follows: |
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(o) The commissioners court of a county that has a |
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population of 65,000 or more and that is bordered by the Neches and |
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Trinity Rivers may impose a 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 (n) to read as follows: |
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(n) The tax rate in a county authorized to impose the tax |
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under Section 352.002(o) 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 352.1037 to read as follows: |
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Sec. 352.1037. USE OF REVENUE: CERTAIN COUNTIES BORDERING |
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NECHES AND TRINITY RIVERS. The revenue from a tax imposed under |
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this chapter by a county authorized to impose the tax under Section |
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352.002(o) may be used only to operate and maintain a fairground in |
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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, 2011. |
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* * * * * |