83R20590 KLA-F
By: Oliveira H.B. No. 3043
A BILL TO BE ENTITLED
AN ACT
relating to increasing the maximum rate at which certain
municipalities may impose a hotel occupancy tax and to the use of
revenue from that tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 351.003(d), Tax Code, is amended to read
as follows:
(d) The rate in an eligible barrier island coastal
municipality may not exceed nine [8-1/2] percent of the price paid
for a room.
SECTION 2. Section 351.1055(e), Tax Code, is amended to
read as follows:
(e) An eligible barrier island coastal municipality [that
imposes the tax at a rate equal to or greater than 7-1/2 percent of
the price paid for a room] shall use at least the amount of revenue
derived from the application of the tax at a rate of [one-half of]
one percent of the cost of a room for erosion response projects.
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, 2013.