S.B. No. 349
 
 
 
 
AN ACT
  relating to the hotel occupancy tax rate in certain municipalities.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 351.003, Tax Code, is amended by adding
  Subsections (e) and (f) to read as follows:
         (e)  The rate in a municipality that has a population of more
  than 95,000 and is in a county that borders Lake Palestine and has a
  population of more than 200,000 may not exceed nine percent of the
  price paid for a room.  The municipality shall allocate for the
  construction, expansion, maintenance, or operation of convention
  center facilities all revenue received by the municipality that is
  derived from the application of the tax at a rate of more than seven
  percent of the price paid for a room in a hotel.
         (f)  The rate in a municipality that has a population of at
  least 80,000 and is partly located in a county that borders the
  State of Louisiana and has a population of at least 60,000 may not
  exceed nine percent of the price paid for a room.  The municipality
  shall allocate for the construction, expansion, maintenance, or
  operation of convention center facilities all revenue received by
  the municipality that is derived from the application of the tax at
  a rate of more than seven percent of the price paid for a room in a
  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.  If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect September 1, 2011.
 
 
 
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
         I hereby certify that S.B. No. 349 passed the Senate on
  March 31, 2011, by the following vote: Yeas 31, Nays 0; and that
  the Senate concurred in House amendment on May 25, 2011, by the
  following vote: Yeas 31, Nays 0.
 
 
  ______________________________
  Secretary of the Senate    
 
         I hereby certify that S.B. No. 349 passed the House, with
  amendment, on May 20, 2011, by the following vote: Yeas 135,
  Nays 13, two present not voting.
 
 
  ______________________________
  Chief Clerk of the House   
 
 
 
  Approved:
 
  ______________________________ 
              Date
 
 
  ______________________________ 
            Governor