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By: Morales of Maverick (Senate Sponsor - Lucio) |
H.B. No. 2172 |
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(In the Senate - Received from the House May 10, 2021; |
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May 12, 2021, read first time and referred to Committee on Natural |
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Resources & Economic Development; May 22, 2021, reported |
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adversely, with favorable Committee Substitute by the following |
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vote: Yeas 9, Nays 0; May 22, 2021, sent to printer.) |
Click here to see the committee vote |
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COMMITTEE SUBSTITUTE FOR H.B. No. 2172 |
By: Lucio |
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A BILL TO BE ENTITLED
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AN ACT
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relating to the hotel occupancy tax imposed by certain counties and |
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the use of revenue from that tax; reducing the maximum rate of that |
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tax. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 352.002(d), Tax Code, is amended to read |
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as follows: |
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(d) The tax imposed by a county authorized by Subsection |
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(a)(6) [(a)(4), (6)], (8), (9), (10), (11), (14), (15), (17), (19), |
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(20), (21), (23), or (29) to impose the tax does not apply to a hotel |
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located in a municipality that imposes a tax under Chapter 351 |
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applicable to the hotel. This subsection does not apply to: |
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(1) a county authorized by Subsection (a)(6) to impose |
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the tax that: |
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(A) has a population of less than 40,000 and |
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adjoins the most populous county in this state; or |
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(B) has a population of more than 200,000 and |
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borders the Neches River; or |
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(2) a county authorized by Subsection (a)(9) to impose |
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the tax that has a population of more than 9,000. |
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SECTION 2. Section 352.003, Tax Code, is amended by adding |
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Subsection (y) to read as follows: |
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(y) The tax rate in a county authorized to impose the tax |
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under Section 352.002(a)(4) may not exceed two percent of the price |
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paid for a room in a hotel. |
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SECTION 3. Subchapter B, Chapter 352, Tax Code, is amended |
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by adding Section 352.114 to read as follows: |
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Sec. 352.114. USE OF REVENUE: CERTAIN COUNTIES CONTAINING |
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AN INDIAN RESERVATION. (a) In addition to the purposes authorized |
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by this chapter, the revenue from a tax imposed under this chapter |
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by a county authorized to impose the tax under Section |
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352.002(a)(4) may be used to make repairs and improvements to the |
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county airport or to provide reimbursement for repairs and |
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improvements to the airport. |
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(b) A county to which this section applies may not use |
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revenue from a tax imposed under this chapter for a purpose |
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described by Subsection (a) in a total amount that would exceed the |
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amount of hotel revenue in the county that is likely to be |
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reasonably attributable to guests traveling through the airport |
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during the 15-year period beginning on the date the county first |
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uses the tax revenue for that purpose. |
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(c) A county to which this section applies may not use |
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revenue from a tax imposed under this chapter for a purpose |
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described by Subsection (a) after the 10th anniversary of the date |
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the county first uses the revenue for that purpose. |
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SECTION 4. This Act takes effect September 1, 2021. |
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