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AN ACT
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relating to the authority of certain counties to impose a county |
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hotel 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 (f) to read as follows: |
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(f) The commissioners court of a county that has a |
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population of 150,000 or more and that is bordered by the Brazos and |
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Navasota Rivers may impose a tax as provided by Subsection (a). |
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This subsection expires September 1, 2015. |
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SECTION 2. Section 352.003, Tax Code, is amended by adding |
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Subsection (h) to read as follows: |
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(h) The tax rate in a county authorized to impose the tax |
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under Section 352.002(f) 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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2015. |
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SECTION 3. Subchapter B, Chapter 352, Tax Code, is amended |
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by adding Section 352.1034 to read as follows: |
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Sec. 352.1034. USE OF REVENUE AND RELATED ISSUES: |
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MID-SIZED COUNTY BORDERING BRAZOS AND NAVASOTA RIVERS. (a) This |
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section applies only to a county authorized to impose a tax by |
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Section 352.002(f). |
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(b) The county must spend at least 45 percent of the revenue |
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from the tax on marketing projects that directly promote tourism, |
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hotel, and convention activity. |
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(c) The county shall produce an annual report indicating the |
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tourism, hotel, and convention activity attributable to events held |
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at facilities that receive money from the tax. |
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(d) The county shall create an advisory committee to oversee |
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spending of the tax. The committee must include at least two |
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representatives from the hotel industry. |
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(e) This section expires September 1, 2015. |
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SECTION 4. 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 Senate |
Speaker of the House |
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I certify that H.B. No. 3132 was passed by the House on April |
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25, 2007, by the following vote: Yeas 136, Nays 11, 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. 3132 was passed by the Senate on May |
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22, 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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Date |
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_____________________ |
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Governor |