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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 county |
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hotel occupancy tax and to the rate of the tax. |
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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 (p) to read as follows: |
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(p) The commissioners court of a county that has a |
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population of 80,000 or less, in which two state parks are located, |
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and through which the Colorado River flows but that is not bordered |
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by that river may impose a tax as authorized by Subsection (a). |
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SECTION 2. Section 352.003, Tax Code, is amended by adding |
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Subsection (o) to read as follows: |
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(o) Except as otherwise provided by this subsection, the tax |
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rate in a county authorized to impose the tax under Section |
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352.002(p) may not exceed 7.75 percent of the price paid for a room |
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in a hotel. The county shall impose the tax authorized under |
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Section 352.002(p) at a rate that may not exceed 0.75 percent of the |
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price paid for a room in a hotel if the hotel is located in: |
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(1) a municipality that imposes a tax under Chapter |
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351 applicable to the hotel; or |
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(2) the extraterritorial jurisdiction of that |
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municipality and the municipality imposes a tax in that area under |
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Section 351.0025 applicable to the hotel. |
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SECTION 3. 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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* * * * * |