| 1 | 1 | | 82R23326 MXM-F |
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| 2 | 2 | | By: Eltife S.B. No. 349 |
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| 3 | 3 | | (Hopson) |
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| 4 | 4 | | Substitute the following for S.B. No. 349: No. |
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| 5 | 5 | | |
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| 6 | 6 | | |
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| 7 | 7 | | A BILL TO BE ENTITLED |
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| 8 | 8 | | AN ACT |
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| 9 | 9 | | relating to the hotel occupancy tax rate in certain municipalities. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Section 351.003, Tax Code, is amended by adding |
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| 12 | 12 | | Subsections (e) and (f) to read as follows: |
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| 13 | 13 | | (e) The rate in a municipality that has a population of more |
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| 14 | 14 | | than 95,000 and is in a county that borders Lake Palestine and has a |
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| 15 | 15 | | population of more than 200,000 may not exceed nine percent of the |
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| 16 | 16 | | price paid for a room. The municipality shall allocate for the |
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| 17 | 17 | | construction, expansion, maintenance, or operation of convention |
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| 18 | 18 | | center facilities all revenue received by the municipality that is |
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| 19 | 19 | | derived from the application of the tax at a rate of more than seven |
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| 20 | 20 | | percent of the price paid for a room in a hotel. |
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| 21 | 21 | | (f) The rate in a municipality that has a population of at |
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| 22 | 22 | | least 80,000 and is partly located in a county that borders the |
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| 23 | 23 | | State of Louisiana and has a population of at least 60,000 may not |
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| 24 | 24 | | exceed nine percent of the price paid for a room. The municipality |
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| 25 | 25 | | shall allocate for the construction, expansion, maintenance, or |
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| 26 | 26 | | operation of convention center facilities all revenue received by |
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| 27 | 27 | | the municipality that is derived from the application of the tax at |
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| 28 | 28 | | a rate of more than seven percent of the price paid for a room in a |
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| 29 | 29 | | hotel. |
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| 30 | 30 | | SECTION 2. This Act takes effect immediately if it receives |
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| 31 | 31 | | a vote of two-thirds of all the members elected to each house, as |
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| 32 | 32 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 33 | 33 | | Act does not receive the vote necessary for immediate effect, this |
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| 34 | 34 | | Act takes effect September 1, 2011. |
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