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

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

FULL TEXT:
AN ACT relating to the authority of certain counties to impose a county hotel occupancy tax and to the rate of the tax. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 352.002, Tax Code, is amended by adding Subsection (p) to read as follows: (p) The commissioners court of a county that has a population of 80,000 or less, in which two state parks are located, and through which the Colorado River flows but that is not bordered by that river may impose a tax as authorized by Subsection (a). SECTION 2. Section 352.003, Tax Code, is amended by adding Subsection (o) to read as follows: (o) Except as otherwise provided by this subsection, the tax rate in a county authorized to impose the tax under Section 352.002(p) may not exceed seven percent of the price paid for a room in a hotel. The county shall impose the tax authorized under Section 352.002(p) at a rate that may not exceed 0.75 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 that municipality and the municipality imposes a tax in that area 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.