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A BILL TO BE ENTITLED
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AN ACT
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relating to increasing the maximum rate at which certain |
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municipalities may impose a hotel occupancy tax and to the use of |
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revenue from that tax. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 351.003(d), Tax Code, is amended to read |
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as follows: |
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(d) The rate in an eligible barrier island coastal |
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municipality may not exceed nine [8-1/2] percent of the price paid |
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for a room. |
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SECTION 2. Section 351.1055(e), Tax Code, is amended to |
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read as follows: |
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(e) An eligible barrier island coastal municipality [that
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imposes the tax at a rate equal to or greater than 7-1/2 percent of
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the price paid for a room] shall use at least the amount of revenue |
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derived from the application of the tax at a rate of [one-half of] |
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one percent of the cost of a room for erosion response projects. |
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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, 2013. |