TITLE: Relating to authorizing certain counties to impose a hotel occupancy tax.

SUMMARY: Relating to authorizing certain counties to impose a hotel occupancy tax.

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