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A BILL TO BE ENTITLED
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AN ACT
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relating to the county hotel occupancy tax rate in certain |
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counties. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 352.003(c), Tax Code, is amended to read |
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as follows: |
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(c) The rate in a county that does not have a municipality |
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may not exceed four percent of the price paid for a room in a hotel. |
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This subsection does not apply to: |
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(1) a county that[:
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[(1)] has a population of 10,000 or more and [; and
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[(2)] borders the United Mexican States; or |
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(2) a county that borders three counties, each of |
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which borders the United Mexican States. |
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SECTION 2. 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, 2019. |