By: McReynolds H.B. No. 3592
A BILL TO BE ENTITLED
AN ACT
relating to the authority of certain counties to impose a hotel
occupancy tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 352.002(a), Tax Code, is amended by
adding Subsection (24) to read as follows:
(22) a county that has a population of more than 15,000 but
less than 20,000 and borders Lake Buchanan;[ and]
(23) a county with a population of less than 10,000 that is
bordered by the Sulphur River [.]; and
(24) a county with a population of more than 55,000 that is
bordered by the Angelina River and parts of Sam Rayburn Reservoir.
SECTION 2. Section 352.003, Tax Code, is amended by adding
Subsection (i) to read as follows:
(i) The tax rate in a county authorized to impose the tax
under Section 352.002(a)(24) may not exceed three percent of the
price paid for a room in a 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, 2009.