| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | By: Uresti S.B. No. 2559 | |
| 2 | 2 | ||
| 3 | 3 | ||
| 4 | 4 | A BILL TO BE ENTITLED | |
| 5 | 5 | AN ACT | |
| 6 | 6 | relating to the imposition and rate of the county hotel occupancy | |
| 7 | 7 | tax in certain counties. | |
| 8 | 8 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 9 | 9 | SECTION 1. Section 352.002, Tax Code, is amended by adding | |
| 10 | 10 | Subsection (m) to read as follows: | |
| 11 | 11 | (m) A tax imposed by a county that borders the United | |
| 12 | 12 | Mexican States and in which there is located a national park of more | |
| 13 | 13 | than 400,000 acres does not apply to a hotel located in a | |
| 14 | 14 | municipality that imposes a tax under Chapter 351 applicable to the | |
| 15 | 15 | hotel. | |
| 16 | 16 | SECTION 2. Subsection (d), Section 352.003, Tax Code, is | |
| 17 | 17 | amended to read as follows: | |
| 18 | 18 | (d) The tax rate in a county that borders the United Mexican | |
| 19 | 19 | States and in which there is located a national park of more than | |
| 20 | 20 | 400,000 acres [authorized to impose the tax under Section | |
| 21 | 21 | 352.002(a)(12)] may not exceed seven [three] percent of the price | |
| 22 | 22 | paid for a room in a hotel. | |
| 23 | 23 | SECTION 3. This Act takes effect immediately if it receives | |
| 24 | 24 | a vote of two-thirds of all the members elected to each house, as | |
| 25 | 25 | provided by Section 39, Article III, Texas Constitution. If this | |
| 26 | 26 | Act does not receive the vote necessary for immediate effect, this | |
| 27 | 27 | Act takes effect September 1, 2009. |