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A BILL TO BE ENTITLED
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AN ACT
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relating to authorizing certain counties to impose a county hotel |
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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 (n) to read as follows: |
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(n) The commissioners court of a county that has a |
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population of 10,000 or less, in which two state historic sites are |
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located, and through which the San Antonio River flows may impose a |
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tax as authorized by Subsection (a). The tax imposed under this |
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subsection does not apply to a hotel located in a municipality that |
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imposes a tax under 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. |