83R3614 ADM-D
By: Lozano H.B. No. 505
A BILL TO BE ENTITLED
AN ACT
relating to the authority of certain counties to impose a hotel
occupancy tax for the operation, maintenance, and improvement of a
convention center in the county.
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. 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 operate, maintain, and improve a
convention center in the county.
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.