The bill would amend Chapter 352 of the Tax Code, regarding county hotel occupancy taxes.
Section 352.1033, regarding the use of revenue for counties bordering the Gulf of Mexico, would be amended by adding Subsection (c-1) to allow a county authorized to impose tax by Section 352.002(a)(6) that borders the United Mexican States to use all or any portion of county hotel occupancy tax revenue to construct, improve, repair, and maintain infrastructure related to an international toll bridge, including: pedestrian walkways, street improvements, structural levees, and parking facilities underneath a hotel adjacent or connected to the bridge. Conforming changes would be made by amending Subsections (a) and (d).
The bill would have no state revenue implications.
This bill would take effect immediately upon enactment, assuming that it received the requisite two-thirds majority votes in both houses of the Legislature. Otherwise, it would take effect September 1, 2021.
The bill would apply to Cameron County.