S.B. No. 1185
 
 
 
 
AN ACT
  relating to the authority of certain counties to impose a hotel
  occupancy tax for the operation and maintenance of a fairground in
  the county.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 352.002, Tax Code, is amended by adding
  Subsection (o) to read as follows:
         (o)  The commissioners court of a county that has a
  population of 65,000 or more and that is bordered by the Neches and
  Trinity Rivers may impose a tax as provided by Subsection (a).
         SECTION 2.  Section 352.003, Tax Code, is amended by adding
  Subsection (n) to read as follows:
         (n)  The tax rate in a county authorized to impose the tax
  under Section 352.002(o) may not exceed two percent of the price
  paid for a room in a hotel.
         SECTION 3.  Subchapter B, Chapter 352, Tax Code, is amended
  by adding Section 352.1037 to read as follows:
         Sec. 352.1037.  USE OF REVENUE:  CERTAIN COUNTIES BORDERING
  NECHES AND TRINITY RIVERS. The revenue from a tax imposed under
  this chapter by a county authorized to impose the tax under Section
  352.002(o) may be used only to operate and maintain a fairground in
  the county that has a substantial impact on tourism and hotel
  activity.
         SECTION 4.  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. 1185 passed the Senate on
  April 7, 2011, by the following vote: Yeas 31, Nays 0; and that
  the Senate concurred in House amendment on May 27, 2011, by the
  following vote: Yeas 31, Nays 0.
 
 
  ______________________________
  Secretary of the Senate    
 
         I hereby certify that S.B. No. 1185 passed the House, with
  amendment, on May 23, 2011, by the following vote: Yeas 142,
  Nays 0, one present not voting.
 
 
  ______________________________
  Chief Clerk of the House   
 
 
 
  Approved:
 
  ______________________________ 
              Date
 
 
  ______________________________ 
            Governor