Amend HB 4152 (house committee report) by adding the following appropriately numbered SECTIONS to the bill and renumbering the SECTIONS of the bill accordingly:
SECTION ____. Section 352.002, Tax Code, is amended by adding Subsection (w) to read as follows:
(w) The commissioners court of a county that has a population of more than 53,000 and less than 78,000 that is adjacent to a county with a population of more than 200,000 and less than 230,000 may impose a tax as provided by Subsection (a).
SECTION ____. Section 352.003(n), Tax Code, is amended to read as follows:
(n) The tax rate in a county authorized to impose the tax under Section 352.002(o) or (w) may not exceed two percent of the price paid for a room in a hotel.
SECTION ____. Subchapter B, Chapter 352, Tax Code, is amended by adding Section 352.112 to read as follows:
Sec. 352.112. USE OF REVENUE: CERTAIN COUNTIES BORDERING CERTAIN POPULOUS COUNTIES. The revenue from a tax imposed under this chapter by a county authorized to impose the tax under Section 352.002(w) may be used only to operate and maintain an exposition center in the county that has a substantial impact on tourism and hotel activity.