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A BILL TO BE ENTITLED
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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 use of revenue from that tax. |
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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 (v) to read as follows: |
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(v) The commissioners court of a county with a population of |
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more than 650,000 that is adjacent to two counties, each having a |
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population of more than 1.8 million, 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(v) may not exceed two percent of the price |
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paid for a room in a hotel. |
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(1) The tax may not be imposed on a hotel project described |
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in Section 351.102 that resides on a contiguous property in more |
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than one county. |
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SECTION 3. Subchapter B, Chapter 352, Tax Code, is amended |
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by adding Section 352.115 to read as follows: |
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Sec. 352.115. USE OF REVENUE: CERTAIN COUNTIES ADJACENT TO |
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POPULOUS COUNTIES. The revenue from a tax imposed under this |
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chapter by a county authorized to impose the tax under Section |
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352.002(v) may be used only for the development, construction, |
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maintenance, and improvement of multipurpose facilities to enhance |
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hotel activity and encourage tourism. |
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SECTION 4. This Act takes effect September 1, 2023. |