83R20654 CJC-D
By: Morrison H.B. No. 2269
A BILL TO BE ENTITLED
AN ACT
relating to authorizing certain counties to impose a county hotel
occupancy tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 352.002, Tax Code, is amended by adding
Subsection (n) to read as follows:
(n) The commissioners court of a county that has a
population of 10,000 or less, in which two state historic sites are
located, and through which the San Antonio River flows may impose a
tax as authorized by Subsection (a). The tax imposed under this
subsection does not apply to a hotel located in a municipality that
imposes a tax under Chapter 351 applicable to 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, 2013.