By: Zaffirini, Gutierrez  S.B. No. 696
         (In the Senate - Filed February 22, 2021; March 11, 2021,
  read first time and referred to Committee on Natural Resources &
  Economic Development; April 23, 2021, reported favorably by the
  following vote:  Yeas 8, Nays 0, one present not voting;
  April 23, 2021, sent to printer.)
Click here to see the committee vote
 
 
A BILL TO BE ENTITLED
 
AN ACT
 
  relating to authorizing 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 (bb) to read as follows:
         (bb)  The commissioners court of a county with a population
  of less than 60,000 in which an annual strawberry festival is held
  in a location that is not the county seat of the county may impose a
  tax as provided by Subsection (a).
         SECTION 2.  Section 352.003, Tax Code, is amended by adding
  Subsection (z) to read as follows:
         (z)  The tax rate in a county authorized to impose the tax
  under Section 352.002(bb) may not exceed two percent of the price
  paid for a room in a hotel.
         SECTION 3.  Subchapter B, Chapter 352, Tax Code, is amended
  by adding Section 352.112 to read as follows:
         Sec. 352.112.  USE OF REVENUE: CERTAIN COUNTIES HOLDING AN
  ANNUAL STRAWBERRY FESTIVAL. The revenue from a tax imposed under
  this chapter by a county authorized to impose the tax under Section
  352.002(bb) may be used only for the construction, enlarging,
  equipping, improvement, maintenance, repairing, and operation of a
  civic center with an arena used for rodeos, livestock shows, and
  agricultural expositions to substantially enhance hotel activity
  and encourage tourism.
         SECTION 4.  This Act takes effect September 1, 2021.
 
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