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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of certain counties to impose a hotel |
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occupancy 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, Tax Code, is amended by adding |
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Subsection (aa) to read as follows: |
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(aa) The commissioners court of a county that contains a |
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headquarters and visitor center for a national historical park |
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dedicated to a former president of the United States may impose a |
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tax authorized by Subsection (a). The tax imposed under this |
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subsection does not apply to a hotel located in a municipality that |
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imposes a tax under Chapter 351 applicable to the hotel. |
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SECTION 2. This Act takes effect September 1, 2021. |