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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, |
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county barn, and county park in 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 (t) to read as follows: |
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(t) The commissioners court of a county that borders the Rio |
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Grande River and has a population of less than 6,000 and an area of |
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more than 2,500 square miles may impose a tax as provided by |
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Subsection (a). |
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SECTION 2. Section 352.003, Tax Code, is amended by adding |
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Subsection (t) to read as follows: |
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(t) The tax rate in a county authorized to impose a tax under |
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Section 352.002(t) may not exceed two percent of the price paid for |
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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 352.1039 to read as follows: |
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Sec. 352.1039. USE OF REVENUE: CERTAIN COUNTIES BORDERING |
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THE RIO GRANDE RIVER. The revenue from a tax imposed under this |
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chapter by a county authorized to impose the tax under Section |
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352.002(t) may be used only to operate and maintain a fairground, |
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county barn, and county park in the county that has a substantial |
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impact on tourism and hotel activity. |
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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 on September 1, 2013. |