By: Harris (Senate Sponsor - Nichols) H.B. No. 3217
         (In the Senate - Received from the House May 3, 2021;
  May 10, 2021, read first time and referred to Committee on Natural
  Resources & Economic Development; May 21, 2021, reported favorably
  by the following vote:  Yeas 9, Nays 0; May 21, 2021, sent to
  printer.)
Click here to see the committee vote
 
 
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 352.003, Tax Code, is amended by adding
  Subsection (aa) to read as follows:
         (aa)  The tax rate in a county authorized to impose the tax
  under Section 352.002(cc) may not exceed two percent of the price
  paid for a room in a hotel.
         SECTION 3.  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 4.  This Act takes effect September 1, 2021.
 
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