82R29011 CJC-D
By: Hegar S.B. No. 1413
(Kleinschmidt)
Substitute the following for S.B. No. 1413: No.
A BILL TO BE ENTITLED
AN ACT
relating to the authority of certain counties to impose a county
hotel occupancy tax and to the rate of the tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 352.002, Tax Code, is amended by adding
Subsection (p) to read as follows:
(p) The commissioners court of a county that has a
population of 80,000 or less, in which two state parks are located,
and through which the Colorado River flows but that is not bordered
by that river may impose a tax as authorized by Subsection (a).
SECTION 2. Section 352.003, Tax Code, is amended by adding
Subsection (o) to read as follows:
(o) Except as otherwise provided by this subsection, the tax
rate in a county authorized to impose the tax under Section
352.002(p) may not exceed seven percent of the price paid for a room
in a hotel. The county shall impose the tax authorized under
Section 352.002(p) at a rate that may not exceed 0.75 percent of the
price paid for a room in a hotel if the hotel is located in:
(1) a municipality that imposes a tax under Chapter
351 applicable to the hotel; or
(2) the extraterritorial jurisdiction of that
municipality and the municipality imposes a tax in that area under
Section 351.0025 applicable to the hotel.
SECTION 3. 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.