82R2353 MXM-D
By: Hopson H.B. No. 1004
A BILL TO BE ENTITLED
AN ACT
relating to the hotel occupancy tax rate in certain municipalities.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 351.003, Tax Code, is amended by adding
Subsection (e) to read as follows:
(e) The rate in a municipality that has a population of more
than 95,000 and is in a county that borders Lake Palestine and has a
population of more than 200,000 may not exceed nine percent of the
price paid for a room.
SECTION 2. 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, 2011.