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AN ACT
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relating to authorizing certain counties to impose a hotel |
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occupancy tax and the applicability and rates of that tax in certain |
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counties. |
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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 (ee) to read as follows: |
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(ee) The commissioners court of a county that has a |
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population of 800,000 or more and is adjacent to a county with a |
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population of four million or more may impose a tax as provided by |
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Subsection (a). |
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SECTION 2. Section 352.003, Tax Code, is amended by adding |
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Subsection (bb) to read as follows: |
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(bb) The tax rate in a county authorized to impose the tax |
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under Section 352.002(ee) may not exceed seven percent of the price |
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paid for a room in a hotel, except that the tax rate may not exceed |
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two percent of the price paid for a room in a hotel if the hotel is |
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located in: |
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(1) a municipality that imposes a tax under Chapter |
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351 applicable to the hotel; or |
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(2) the extraterritorial jurisdiction of a |
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municipality that imposes a tax under Section 351.0025 applicable |
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to the hotel. |
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SECTION 3. This Act takes effect September 1, 2023. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 3453 was passed by the House on May 2, |
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2023, by the following vote: Yeas 103, Nays 42, 2 present, not |
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voting; and that the House concurred in Senate amendments to H.B. |
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No. 3453 on May 26, 2023, by the following vote: Yeas 116, Nays 26, |
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1 present, not voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 3453 was passed by the Senate, with |
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amendments, on May 24, 2023, by the following vote: Yeas 25, Nays |
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5, 1 present, not voting. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: __________________ |
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Date |
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__________________ |
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Governor |