83R6089 ADM-D
By: Lozano H.B. No. 505
Substitute the following for H.B. No. 505:
By: Springer C.S.H.B. No. 505
A BILL TO BE ENTITLED
AN ACT
relating to authorizing certain counties to impose a 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 (r) to read as follows:
(r) The commissioners court of a county with a population of
less than 50,000 through which the Aransas River flows and that has
a municipality with a population of more than 10,000 may impose a
tax as provided by Subsection (a).
SECTION 2. Section 352.003, Tax Code, is amended by adding
Subsection (s) to read as follows:
(s) The county tax rate in a county authorized to impose the
tax under Section 352.002(r) may not exceed two percent of the price
paid for a room in a hotel if the hotel is located in a municipality
that imposes a tax under Chapter 351 applicable to that hotel.
SECTION 3. Subchapter B, Chapter 352, Tax Code, is amended
by adding Section 352.1039 to read as follows:
Sec. 352.1039. USE OF REVENUE: CERTAIN COUNTIES THROUGH
WHICH ARANSAS RIVER FLOWS. The revenue from a tax imposed under
this chapter by a county authorized to impose the tax under Section
352.002(r) may be used only to:
(1) operate, maintain, and improve a convention center
in the county; and
(2) advertise and conduct solicitations and
promotional programs to attract tourists and convention delegates
and registrants to the county.
SECTION 4. 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.