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A BILL TO BE ENTITLED
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AN ACT
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relating to the applicability of a county hotel occupancy tax to |
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certain recreational vehicle parks and campgrounds in certain |
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counties 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 (i-1) to read as follows: |
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(i-1) This subsection applies only to a county described by |
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Subsection (i). The commissioners court of a county to which this |
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subsection applies may impose the tax authorized under Subsection |
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(a) on a person who, under a lease, concession, permit, right of |
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access, license, contract, or agreement, pays for the use of space |
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to locate a recreational vehicle in a recreational vehicle park, as |
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defined by Section 13.087, Water Code, or a campground that |
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provides areas for locating recreational vehicles for transient |
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guest use. For purposes of this subsection only, the owner or |
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operator of a recreational vehicle park or a campground is |
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considered to be the owner or operator of a hotel. |
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SECTION 2. 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 WHERE THE |
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DECLARATION OF INDEPENDENCE OF THE REPUBLIC OF TEXAS WAS SIGNED. In |
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addition to the purposes allowed by this chapter, the revenue from a |
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tax imposed under this chapter by a county authorized to impose a |
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tax under Sections 352.002(i) and (i-1) may be used for the |
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improvement, maintenance, repair, and operation of a fairground |
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operated by the county that periodically hosts a county fair and a |
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program sponsored by a 4-H club. |
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SECTION 3. This Act takes effect September 1, 2023. |