H.B. No. 1633

	AN ACT
	relating to the imposition and rate of the county hotel occupancy
	tax in certain counties; authorizing the imposition of a tax.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1.  Section 352.002, Tax Code, is amended by adding
	Subsection (z) to read as follows:
	(z)  The commissioners court of a county with a population of
	not more than 50,000 and in which an annual peanut festival is held
	may impose a tax as provided by Subsection (a).
	SECTION 2.  Section 352.003, Tax Code, is amended by adding
	Subsection (w) to read as follows:
	(w)  The tax rate in a county authorized to impose the tax
	under Section 352.002(z) may not exceed seven percent of the price
	paid for a room in a hotel, except that the tax rate 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 a
	municipality that imposes a tax under Section 351.0025 applicable
	to the hotel.
	SECTION 3.  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, 2019.
	______________________________	______________________________
	President of the Senate	Speaker of the House
	I certify that H.B. No. 1633 was passed by the House on May 3,
	2019, by the following vote:  Yeas 107, Nays 33, 2 present, not
	voting.
	______________________________
	Chief Clerk of the House
	I certify that H.B. No. 1633 was passed by the Senate on May
	19, 2019, by the following vote:  Yeas 23, Nays 8.
	______________________________
	Secretary of the Senate
	APPROVED:  _____________________
	Date
	_____________________
	Governor