| 1 | 1 | | H.B. No. 749 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | AN ACT |
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| 5 | 5 | | relating to the authority of certain counties to impose a hotel |
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| 6 | 6 | | occupancy tax for the maintenance and operation of a coliseum in the |
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| 7 | 7 | | county. |
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| 8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 9 | | SECTION 1. Section 352.002, Tax Code, is amended by adding |
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| 10 | 10 | | Subsection (h) to read as follows: |
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| 11 | 11 | | (h) The commissioners court of a county with a population of |
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| 12 | 12 | | more than 16,000 that is bordered by Lake J. B. Thomas may impose a |
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| 13 | 13 | | tax as provided by Subsection (a). |
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| 14 | 14 | | SECTION 2. Section 352.003, Tax Code, is amended by adding |
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| 15 | 15 | | Subsection (l) to read as follows: |
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| 16 | 16 | | (l) The tax rate in a county authorized to impose the tax |
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| 17 | 17 | | under Section 352.002(h) may not exceed two percent of the price |
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| 18 | 18 | | paid for a room in a hotel. |
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| 19 | 19 | | SECTION 3. Subchapter B, Chapter 352, Tax Code, is amended |
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| 20 | 20 | | by adding Section 352.1036 to read as follows: |
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| 21 | 21 | | Sec. 352.1036. USE OF REVENUE: COUNTIES BORDERING LAKE |
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| 22 | 22 | | J. B. THOMAS. The revenue from a tax imposed under this chapter by |
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| 23 | 23 | | a county authorized to impose the tax under Section 352.002(h) may |
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| 24 | 24 | | be used only to operate and maintain a coliseum in the county. |
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| 25 | 25 | | SECTION 4. This Act takes effect immediately if it receives |
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| 26 | 26 | | a vote of two-thirds of all the members elected to each house, as |
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| 27 | 27 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 28 | 28 | | Act does not receive the vote necessary for immediate effect, this |
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| 29 | 29 | | Act takes effect September 1, 2009. |
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| 30 | 30 | | ______________________________ ______________________________ |
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| 31 | 31 | | President of the Senate Speaker of the House |
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| 32 | 32 | | I certify that H.B. No. 749 was passed by the House on April |
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| 33 | 33 | | 28, 2009, by the following vote: Yeas 149, Nays 0, 1 present, not |
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| 34 | 34 | | voting. |
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| 35 | 35 | | ______________________________ |
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| 36 | 36 | | Chief Clerk of the House |
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| 37 | 37 | | I certify that H.B. No. 749 was passed by the Senate on May |
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| 38 | 38 | | 21, 2009, by the following vote: Yeas 31, Nays 0. |
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| 39 | 39 | | ______________________________ |
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| 40 | 40 | | Secretary of the Senate |
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| 41 | 41 | | APPROVED: _____________________ |
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| 42 | 42 | | Date |
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| 43 | 43 | | _____________________ |
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| 44 | 44 | | Governor |
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