By: King of Zavala (Senate Sponsor - Uresti) H.B. No. 3337
(In the Senate - Received from the House April 29, 2013;
April 30, 2013, read first time and referred to Committee on
Economic Development; May 9, 2013, reported favorably by the
following vote: Yeas 5, Nays 0; May 9, 2013, sent to printer.)
A BILL TO BE ENTITLED
AN ACT
relating to the authority of 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 (t) to read as follows:
(t) The commissioners court of a county through which the
Frio River flows, that has a population of 17,000 or more, that does
not share a border with a county that borders the United Mexican
States, and the county seat of which holds an annual potato fest may
impose a tax as provided 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.
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