By: Craddick (Senate Sponsor - Seliger) H.B. No. 1033
(In the Senate - Received from the House May 6, 2011;
May 9, 2011, read first time and referred to Committee on Economic
Development; May 20, 2011, reported favorably by the following
vote: Yeas 6, Nays 0; May 20, 2011, sent to printer.)
A BILL TO BE ENTITLED
AN ACT
relating to the authority of certain counties to impose a county
hotel occupancy tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 352.002, Tax Code, is amended by adding
Subsection (j) to read as follows:
(j) The commissioners court of a county that has a
population of less than 8,000, that borders the Pecos River, and
that borders another county with a population of more than 120,000
may impose a tax as provided by Subsection (a). The tax imposed
under this subsection does not apply to a hotel located in a
municipality that imposes a tax under Chapter 351 applicable to the
hotel.
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.
* * * * *