TITLE: Relating to the authority of certain counties to impose a hotel occupancy tax.

SUMMARY: Relating to the authority of certain counties to impose a hotel occupancy tax.

FULL TEXT:
AN ACT relating to the authority of certain counties to impose a hotel occupancy tax. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 352.002, Tax Code, is amended by adding Subsection (hh) to read as follows: (hh) The commissioners court of a county in which the confluence of the Llano River and the James River is located may impose a tax as provided by Subsection (a). A tax imposed under this subsection does not apply to a hotel located in a municipality that imposes a tax under Chapter 351 applicable to the hotel. SECTION 2. 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.