86R25932 GRM-D
 
  By: Kuempel H.B. No. 1633
 
  Substitute the following for H.B. No. 1633:
 
  By:  Noble C.S.H.B. No. 1633
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the imposition and rate of the county hotel occupancy
  tax in certain counties; authorizing the imposition of a tax.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 352.002, Tax Code, is amended by adding
  Subsection (z) to read as follows:
         (z)  The commissioners court of a county with a population of
  not more than 50,000 and in which an annual peanut festival is held
  may impose a tax as provided by Subsection (a).
         SECTION 2.  Section 352.003, Tax Code, is amended by adding
  Subsection (w) to read as follows:
         (w)  The tax rate in a county authorized to impose the tax
  under Section 352.002(z) may not exceed seven percent of the price
  paid for a room in a hotel, except that the tax rate may not exceed
  two percent of the price paid for a room in a hotel if the hotel is
  located in:
               (1)  a municipality that imposes a tax under Chapter
  351 applicable to the hotel; or
               (2)  the extraterritorial jurisdiction of a
  municipality that imposes a tax under Section 351.0025 applicable
  to the hotel.
         SECTION 3.  This Act takes effect immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution.  If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect September 1, 2019.