81R2587 CBH-D
By: Kolkhorst H.B. No. 1275
A BILL TO BE ENTITLED
AN ACT
relating to the authority to impose a county hotel occupancy tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 352.002, Tax Code, is amended by adding
Subsection (i) to read as follows:
(i) The commissioners court of a county in which the
Declaration of Independence of the Republic of Texas was signed in
1836 may impose a tax as provided by Subsection (a). A tax imposed
under this subsection does not apply to a hotel located in a
municipality that imposes a tax under Chapter 351 applicable to 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, 2009.