| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the authority of certain counties to impose a hotel |
|
|
occupancy tax and the use of revenue from that tax. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 352.002, Tax Code, is amended by adding |
|
|
Subsection (v) to read as follows: |
|
|
(v) The commissioners court of a county with a population of |
|
|
at least 50,000, that borders the Rio Grande River, that contains an |
|
|
airport owned by the county, and that does not contain an airport |
|
|
with regularly scheduled commercial airline flights may impose a |
|
|
tax as provided by Subsection (a). |
|
|
SECTION 2. Subchapter B, Chapter 352, Tax Code, is amended |
|
|
by adding Section 352.114 to read as follows: |
|
|
Sec. 352.114. USE OF REVENUE: CERTAIN COUNTIES THAT OWN |
|
|
AIRPORTS. In addition to the purposes authorized by this chapter, |
|
|
the revenue from a tax imposed under this chapter by a county |
|
|
authorized to impose the tax under Section 352.002(v) may be used to |
|
|
make improvements to an airport owned by the county. |
|
|
SECTION 3. This Act takes effect September 1, 2021. |