| |
| |
|
|
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 (cc) to read as follows: |
|
|
(cc) The commissioners court of a county with a population |
|
|
of more than 57,000 and less than 65,000 and that is bordered by the |
|
|
Neches and Trinity Rivers may impose a tax as provided by Subsection |
|
|
(a). |
|
|
SECTION 2. Section 352.1037, Tax Code, is amended to read as |
|
|
follows: |
|
|
Sec. 352.1037. USE OF REVENUE: CERTAIN COUNTIES BORDERING |
|
|
NECHES AND TRINITY RIVERS. (a) The revenue from a tax imposed |
|
|
under this chapter by a county authorized to impose the tax under |
|
|
Section 352.002(o) may be used only to operate and maintain a |
|
|
fairground in the county that has a substantial impact on tourism |
|
|
and hotel activity. |
|
|
(b) The revenue from a tax imposed under this chapter by a |
|
|
county authorized to impose the tax under Section 352.002(cc) may |
|
|
be used to repair and renovate a civic center owned by the county in |
|
|
addition to the other purposes authorized by this chapter. |
|
|
SECTION 3. This Act takes effect September 1, 2021. |