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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of certain counties to impose a hotel |
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occupancy 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 (hh) to read as follows: |
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(hh) The commissioners court of a county in which the |
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confluence of the Llano River and the James River is located may |
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impose a tax as provided by Subsection (a). A tax imposed under |
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this subsection does not apply to a hotel located in a municipality |
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that imposes a tax under Chapter 351 applicable to the hotel. |
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SECTION 2. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2025. |