82R25149 ALL-D
By: Nichols S.B. No. 1185
(Gooden)
Substitute the following for S.B. No. 1185: No.
A BILL TO BE ENTITLED
AN ACT
relating to the authority of certain counties to impose a hotel
occupancy tax for the operation and maintenance of a fairground 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 (o) to read as follows:
(o) The commissioners court of a county that has a
population of 65,000 or more and that is bordered by the Neches and
Trinity Rivers may impose a tax as provided by Subsection (a).
SECTION 2. Section 352.003, Tax Code, is amended by adding
Subsection (n) to read as follows:
(n) The tax rate in a county authorized to impose the tax
under Section 352.002(o) may not exceed two percent of the price
paid for a room in a hotel.
SECTION 3. Subchapter B, Chapter 352, Tax Code, is amended
by adding Section 352.1037 to read as follows:
Sec. 352.1037. USE OF REVENUE: CERTAIN COUNTIES BORDERING
NECHES AND TRINITY RIVERS. The revenue from a tax imposed under
this chapter by a county authorized to impose the tax under Section
352.002(o) may be used only to operate and maintain a fairground in
the county that has a substantial impact on tourism and hotel
activity.
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, 2011.