S.B. No. 1809
 
 
 
 
AN ACT
  relating to the authority of certain counties to impose a hotel
  occupancy tax and the applicability and rates of that tax in certain
  counties.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 352.002, Tax Code, is amended by adding
  Subsection (v) to read as follows:
         (v)  The commissioners court of a county with a population of
  less than 3,000, that does not border another state, and that is
  adjacent to a county that contains a portion of Lake Meredith and
  has a population of more than 110,000 may impose a tax as provided
  by Subsection (a). 
         SECTION 2.  Section 352.003, Tax Code, is amended by adding
  Subsection (bb) to read as follows:
         (bb) The tax rate in a county authorized to impose the tax
  under Section 352.002(v) may not exceed seven percent of the price
  paid for a room in a hotel, except that the tax rate may not exceed
  two percent of the price paid for a room in a hotel if the hotel is
  located in: 
               (1)  a municipality that imposes a tax under Chapter
  351 applicable to the hotel; or
               (2)  the extraterritorial jurisdiction of a
  municipality that imposes a tax under Section 351.0025 applicable
  to the hotel. 
         SECTION 3.  This Act takes effect immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution. If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect September 1, 2023.
 
 
 
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
         I hereby certify that S.B. No. 1809 passed the Senate on
  April 19, 2023, by the following vote:  Yeas 25, Nays 5, one
  present not voting.
 
 
  ______________________________
  Secretary of the Senate    
 
         I hereby certify that S.B. No. 1809 passed the House on
  May 12, 2023, by the following vote:  Yeas 100, Nays 40, two
  present not voting.
 
 
  ______________________________
  Chief Clerk of the House   
 
 
 
  Approved:
 
  ______________________________ 
              Date
 
 
  ______________________________ 
            Governor