82R23326 MXM-F
By: Eltife S.B. No. 349
(Hopson)
Substitute the following for S.B. No. 349: No.
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
Subsections (e) and (f) 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. The municipality shall allocate for the
construction, expansion, maintenance, or operation of convention
center facilities all revenue received by the municipality that is
derived from the application of the tax at a rate of more than seven
percent of the price paid for a room in a hotel.
(f) The rate in a municipality that has a population of at
least 80,000 and is partly located in a county that borders the
State of Louisiana and has a population of at least 60,000 may not
exceed nine percent of the price paid for a room. The municipality
shall allocate for the construction, expansion, maintenance, or
operation of convention center facilities all revenue received by
the municipality that is derived from the application of the tax at
a rate of more than seven percent of the price paid for a room in a
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.