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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. |
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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 (jj) to read as follows: |
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(jj) The commissioners court of a county that has a |
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population of more than 125,000, borders the Red River, and has a |
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county seat with a population of more than 100,000 may impose a tax |
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as provided by Subsection (a). This subsection expires September |
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1, 2030. |
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SECTION 2. Section 352.003, Tax Code, is amended by adding |
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Subsection (ff) to read as follows: |
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(ff) The tax rate in a county authorized to impose the tax |
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under Section 352.002(jj) may not exceed two percent of the price |
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paid for a room in a hotel. This subsection expires September 1, |
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2030. |
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SECTION 3. 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. |