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AN ACT
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relating to the rate of the hotel occupancy tax imposed by certain |
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counties without a municipality. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 352.003(c), Tax Code, is amended to read |
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as follows: |
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(c) The rate in a county that does not have a municipality |
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may not exceed four percent of the price paid for a room in a hotel. |
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This subsection does not apply to a county that: |
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(1) has a population of 10,000 or more; and |
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(2) borders the United Mexican States. |
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SECTION 2. The change in law made by this Act does not |
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affect taxes imposed before the effective date of this Act, and the |
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law in effect before the effective date of this Act is continued in |
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effect for purposes of the liability for and collection of those |
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taxes. |
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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, 2007. |
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____________________________________________________________ |
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President of the SenateSpeaker of the House |
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I certify that H.B. No. 2322 was passed by the House on April |
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5, 2007, by the following vote: Yeas 135, Nays 2, 1 present, not |
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voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 2322 was passed by the Senate on May |
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15, 2007, by the following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: _____________________ |
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APPROVED: _____________________ |
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Date |
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_____________________ |
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Governor |