82R11992 CJC-D
By: Gallego H.B. No. 3076
A BILL TO BE ENTITLED
AN ACT
relating to the rate of the hotel occupancy tax in certain counties.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 352.003, Tax Code, is amended by adding
Subsection (q) to read as follows:
(q) Except as otherwise provided by this subsection, the tax
rate in a county authorized to impose the tax under Section
352.002(a)(13) may not exceed seven percent of the price paid for a
room in the hotel. If a municipality in the county imposes a tax
under Chapter 351, the county may impose the tax on a hotel to which
the municipal tax applies at a rate that, when added to the
municipal tax rate, does not exceed seven percent of the price paid
for a room in 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.