By: King of Zavala (Senate Sponsor - Uresti) H.B. No. 722
(In the Senate - Received from the House April 29, 2013;
April 30, 2013, read first time and referred to Committee on
Economic Development; May 13, 2013, reported favorably by the
following vote: Yeas 4, Nays 0; May 13, 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 (s) to read as follows:
(s) The commissioners court of a county through which the
Nueces River flows, that has a population of more than 11,500 and
less than 25,000, and that shares a border with a county that
borders the United Mexican States 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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