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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. |
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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 (s) to read as follows: |
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(s) The commissioners court of a county through which the |
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Nueces River flows, that has a population of more than 11,500 and |
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less than 25,000, and that shares a border with a county that |
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borders the United Mexican States may impose a tax as provided by |
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Subsection (a). The tax imposed under this subsection does not |
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apply to a hotel located in a municipality that imposes a tax under |
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Chapter 351 applicable to the hotel. |
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SECTION 2. 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, 2013. |