|
|
|
|
AN ACT
|
|
relating to the rate of the hotel occupancy tax in certain counties. |
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
SECTION 1. Subsection (q), Section 352.003, Tax Code, is |
|
amended to read as follows: |
|
(q) Except as otherwise provided by this subsection, the tax |
|
rate in a county authorized to impose the tax under Section |
|
352.002(a)(13) may not exceed seven percent of the price paid for a |
|
room in the hotel. The county shall impose the tax authorized under |
|
Section 352.002(a)(13) at a rate that may not exceed two 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 [If a municipality in the
|
|
county imposes a tax under Chapter 351, the county may impose the
|
|
tax on a hotel to which the municipal tax applies at a rate that,
|
|
when added to the municipal tax rate, does not exceed seven percent
|
|
of the price paid for a room in the 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, 2013. |
|
|
|
|
|
|
|
|
______________________________ |
______________________________ |
|
President of the Senate |
Speaker of the House |
|
|
I hereby certify that S.B. No. 1833 passed the Senate on |
|
April 11, 2013, by the following vote: Yeas 28, Nays 3. |
|
|
|
|
______________________________ |
|
Secretary of the Senate |
|
|
I hereby certify that S.B. No. 1833 passed the House on |
|
May 22, 2013, by the following vote: Yeas 148, Nays 0, two |
|
present not voting. |
|
|
|
|
______________________________ |
|
Chief Clerk of the House |
|
|
|
|
|
Approved: |
|
|
|
______________________________ |
|
Date |
|
|
|
|
|
______________________________ |
|
Governor |