By: Uresti S.B. No. 2559
A BILL TO BE ENTITLED
AN ACT
relating to the imposition and rate of the county hotel occupancy
tax in certain counties.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 352.002, Tax Code, is amended by adding
Subsection (m) to read as follows:
(m) A tax imposed by a county that borders the United
Mexican States and in which there is located a national park of more
than 400,000 acres does not apply to a hotel located in a
municipality that imposes a tax under Chapter 351 applicable to the
hotel.
SECTION 2. Subsection (d), Section 352.003, Tax Code, is
amended to read as follows:
(d) The tax rate in a county that borders the United Mexican
States and in which there is located a national park of more than
400,000 acres [authorized to impose the tax under Section
352.002(a)(12)] may not exceed seven [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.