| 1 | 1 | | 83R6089 ADM-D |
|---|
| 2 | 2 | | By: Lozano H.B. No. 505 |
|---|
| 3 | 3 | | Substitute the following for H.B. No. 505: |
|---|
| 4 | 4 | | By: Springer C.S.H.B. No. 505 |
|---|
| 5 | 5 | | |
|---|
| 6 | 6 | | |
|---|
| 7 | 7 | | A BILL TO BE ENTITLED |
|---|
| 8 | 8 | | AN ACT |
|---|
| 9 | 9 | | relating to authorizing certain counties to impose a hotel |
|---|
| 10 | 10 | | occupancy tax. |
|---|
| 11 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 12 | 12 | | SECTION 1. Section 352.002, Tax Code, is amended by adding |
|---|
| 13 | 13 | | Subsection (r) to read as follows: |
|---|
| 14 | 14 | | (r) The commissioners court of a county with a population of |
|---|
| 15 | 15 | | less than 50,000 through which the Aransas River flows and that has |
|---|
| 16 | 16 | | a municipality with a population of more than 10,000 may impose a |
|---|
| 17 | 17 | | tax as provided by Subsection (a). |
|---|
| 18 | 18 | | SECTION 2. Section 352.003, Tax Code, is amended by adding |
|---|
| 19 | 19 | | Subsection (s) to read as follows: |
|---|
| 20 | 20 | | (s) The county tax rate in a county authorized to impose the |
|---|
| 21 | 21 | | tax under Section 352.002(r) may not exceed two percent of the price |
|---|
| 22 | 22 | | paid for a room in a hotel if the hotel is located in a municipality |
|---|
| 23 | 23 | | that imposes a tax under Chapter 351 applicable to that hotel. |
|---|
| 24 | 24 | | SECTION 3. Subchapter B, Chapter 352, Tax Code, is amended |
|---|
| 25 | 25 | | by adding Section 352.1039 to read as follows: |
|---|
| 26 | 26 | | Sec. 352.1039. USE OF REVENUE: CERTAIN COUNTIES THROUGH |
|---|
| 27 | 27 | | WHICH ARANSAS RIVER FLOWS. The revenue from a tax imposed under |
|---|
| 28 | 28 | | this chapter by a county authorized to impose the tax under Section |
|---|
| 29 | 29 | | 352.002(r) may be used only to: |
|---|
| 30 | 30 | | (1) operate, maintain, and improve a convention center |
|---|
| 31 | 31 | | in the county; and |
|---|
| 32 | 32 | | (2) advertise and conduct solicitations and |
|---|
| 33 | 33 | | promotional programs to attract tourists and convention delegates |
|---|
| 34 | 34 | | and registrants to the county. |
|---|
| 35 | 35 | | SECTION 4. This Act takes effect immediately if it receives |
|---|
| 36 | 36 | | a vote of two-thirds of all the members elected to each house, as |
|---|
| 37 | 37 | | provided by Section 39, Article III, Texas Constitution. If this |
|---|
| 38 | 38 | | Act does not receive the vote necessary for immediate effect, this |
|---|
| 39 | 39 | | Act takes effect September 1, 2013. |
|---|