| 1 | 1 | | By: Uresti S.B. No. 1833 |
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| 2 | 2 | | (Nevarez) |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the rate of the hotel occupancy tax in certain counties. |
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| 8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 9 | | SECTION 1. Subsection (q), Section 352.003, Tax Code, is |
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| 10 | 10 | | amended to read as follows: |
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| 11 | 11 | | (q) Except as otherwise provided by this subsection, the tax |
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| 12 | 12 | | rate in a county authorized to impose the tax under Section |
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| 13 | 13 | | 352.002(a)(13) may not exceed seven percent of the price paid for a |
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| 14 | 14 | | room in the hotel. The county shall impose the tax authorized under |
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| 15 | 15 | | Section 352.002(a)(13) at a rate that may not exceed two percent of |
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| 16 | 16 | | the price paid for a room in a hotel if the hotel is located in: |
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| 17 | 17 | | (1) a municipality that imposes a tax under Chapter |
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| 18 | 18 | | 351 applicable to the hotel; or |
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| 19 | 19 | | (2) the extraterritorial jurisdiction of that |
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| 20 | 20 | | municipality and the municipality imposes a tax in that area under |
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| 21 | 21 | | Section 351.0025 applicable to the hotel [If a municipality in the |
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| 22 | 22 | | county imposes a tax under Chapter 351, the county may impose the |
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| 23 | 23 | | tax on a hotel to which the municipal tax applies at a rate that, |
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| 24 | 24 | | when added to the municipal tax rate, does not exceed seven percent |
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| 25 | 25 | | of the price paid for a room in the hotel]. |
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| 26 | 26 | | SECTION 2. This Act takes effect immediately if it receives |
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| 27 | 27 | | a vote of two-thirds of all the members elected to each house, as |
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| 28 | 28 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 29 | 29 | | Act does not receive the vote necessary for immediate effect, this |
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| 30 | 30 | | Act takes effect September 1, 2013. |
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