By: Kuempel (Senate Sponsor - Zaffirini) H.B. No. 1633

(In the Senate - Received from the House May 6, 2019; May 7, 2019, read first time and referred to Committee on Natural Resources & Economic Development; May 16, 2019, reported favorably by the following vote: Yeas 10, Nays 0, 1 present not voting; May 16, 2019, sent to printer.) Click here to see the committee vote

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.

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