By: Duncan S.B. No. 959
(In the Senate - Filed February 19, 2009; March 9, 2009, read
first time and referred to Committee on Intergovernmental
Relations; March 30, 2009, reported favorably by the following
vote: Yeas 5, Nays 0; March 30, 2009, sent to printer.)
A BILL TO BE ENTITLED
AN ACT
relating to the authority of certain counties to impose a hotel
occupancy tax for the maintenance and operation of a coliseum in the
county.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 352.002, Tax Code, is amended by adding
Subsection (h) to read as follows:
(h) The commissioners court of a county with a population of
more than 16,000 that is bordered by Lake J. B. Thomas may impose a
tax as provided by Subsection (a).
SECTION 2. Section 352.003, Tax Code, is amended by adding
Subsection (l) to read as follows:
(l) The tax rate in a county authorized to impose the tax
under Section 352.002(h) may not exceed four percent of the price
paid for a room in a hotel.
SECTION 3. Subchapter B, Chapter 352, Tax Code, is amended
by adding Section 352.1036 to read as follows:
Sec. 352.1036. USE OF REVENUE: COUNTIES BORDERING LAKE
J. B. THOMAS. The revenue from a tax imposed under this chapter by
a county authorized to impose the tax under Section 352.002(h) may
be used only to operate and maintain a coliseum in the county.
SECTION 4. 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.
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