By: Springer (Senate Sponsor - Estes) H.B. No. 3181
(In the Senate - Received from the House May 5, 2017;
May 8, 2017, read first time and referred to Committee on Natural
Resources & Economic Development; May 18, 2017, reported favorably
by the following vote: Yeas 8, Nays 2, 1 present not voting;
May 18, 2017, sent to printer.)
Click here to see the committee vote
A BILL TO BE ENTITLED
AN ACT
relating to authorizing certain counties to impose a hotel
occupancy tax and to the purposes for which that tax revenue may be
used.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 352.002, Tax Code, is amended by adding
Subsection (x) to read as follows:
(x) The commissioners court of a county that has a
population of less than 100,000 and that borders Lake Ray Roberts
may impose a tax as provided by Subsection (a).
SECTION 2. Section 352.003, Tax Code, is amended by adding
Subsection (u) to read as follows:
(u) The tax rate in a county authorized to impose the tax
under Section 352.002(x) may not exceed two percent of the price
paid for a room in a hotel.
SECTION 3. Subchapter B, Chapter 352, Tax Code, is amended
by adding Section 352.113 to read as follows:
Sec. 352.113. USE OF REVENUE: CERTAIN COUNTIES BORDERING
LAKE RAY ROBERTS. In addition to the purposes authorized by this
chapter, the revenue from a tax imposed under this chapter by a
county authorized to impose the tax under Section 352.002(x) may be
used for any purpose described by Section 352.101(a).
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, 2017.
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