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AN ACT
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relating to authorizing certain counties to impose a hotel |
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occupancy tax and the use of revenue from that 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 (v) to read as follows: |
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(v) The commissioners court of a county with a population of |
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more than 650,000 that is adjacent to two counties, each having a |
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population of more than 1.8 million, may impose a tax as provided by |
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Subsection (a). A tax imposed under this subsection does not apply |
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to a hotel that is located on contiguous property in more than one |
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county. |
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SECTION 2. Section 352.003, Tax Code, is amended by adding |
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Subsection (bb) to read as follows: |
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(bb) The tax rate in a county authorized to impose the tax |
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under Section 352.002(v) may not exceed two percent of the price |
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paid for a room in a hotel. |
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SECTION 3. Subchapter B, Chapter 352, Tax Code, is amended |
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by adding Section 352.115 to read as follows: |
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Sec. 352.115. USE OF REVENUE: CERTAIN COUNTIES ADJACENT TO |
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POPULOUS COUNTIES. In addition to the purposes authorized by this |
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chapter, the revenue from a tax imposed under this chapter by a |
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county authorized to impose the tax under Section 352.002(v) may be |
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used for the purposes described by Section 352.112. |
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SECTION 4. This Act takes effect September 1, 2023. |
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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. 5105 was passed by the House on May |
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12, 2023, by the following vote: Yeas 101, Nays 39, 2 present, not |
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voting; and that the House concurred in Senate amendments to H.B. |
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No. 5105 on May 26, 2023, by the following vote: Yeas 113, Nays 29, |
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1 present, not voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 5105 was passed by the Senate, with |
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amendments, on May 24, 2023, by the following vote: Yeas 28, Nays |
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3. |
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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 |