| 1 | 1 | | By: Springer (Senate Sponsor - Estes) H.B. No. 3181 |
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| 2 | 2 | | (In the Senate - Received from the House May 5, 2017; |
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| 3 | 3 | | May 8, 2017, read first time and referred to Committee on Natural |
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| 4 | 4 | | Resources & Economic Development; May 18, 2017, reported favorably |
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| 5 | 5 | | by the following vote: Yeas 8, Nays 2, 1 present not voting; |
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| 6 | 6 | | May 18, 2017, sent to printer.) |
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| 7 | 7 | | Click here to see the committee vote |
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| 8 | 8 | | |
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| 9 | 9 | | |
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| 10 | 10 | | A BILL TO BE ENTITLED |
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| 11 | 11 | | AN ACT |
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| 12 | 12 | | relating to authorizing certain counties to impose a hotel |
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| 13 | 13 | | occupancy tax and to the purposes for which that tax revenue may be |
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| 14 | 14 | | used. |
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| 15 | 15 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 16 | 16 | | SECTION 1. Section 352.002, Tax Code, is amended by adding |
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| 17 | 17 | | Subsection (x) to read as follows: |
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| 18 | 18 | | (x) The commissioners court of a county that has a |
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| 19 | 19 | | population of less than 100,000 and that borders Lake Ray Roberts |
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| 20 | 20 | | may impose a tax as provided by Subsection (a). |
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| 21 | 21 | | SECTION 2. Section 352.003, Tax Code, is amended by adding |
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| 22 | 22 | | Subsection (u) to read as follows: |
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| 23 | 23 | | (u) The tax rate in a county authorized to impose the tax |
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| 24 | 24 | | under Section 352.002(x) may not exceed two percent of the price |
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| 25 | 25 | | paid for a room in a hotel. |
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| 26 | 26 | | SECTION 3. Subchapter B, Chapter 352, Tax Code, is amended |
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| 27 | 27 | | by adding Section 352.113 to read as follows: |
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| 28 | 28 | | Sec. 352.113. USE OF REVENUE: CERTAIN COUNTIES BORDERING |
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| 29 | 29 | | LAKE RAY ROBERTS. In addition to the purposes authorized by this |
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| 30 | 30 | | chapter, the revenue from a tax imposed under this chapter by a |
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| 31 | 31 | | county authorized to impose the tax under Section 352.002(x) may be |
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| 32 | 32 | | used for any purpose described by Section 352.101(a). |
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| 33 | 33 | | SECTION 4. This Act takes effect immediately if it receives |
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| 34 | 34 | | a vote of two-thirds of all the members elected to each house, as |
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| 35 | 35 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 36 | 36 | | Act does not receive the vote necessary for immediate effect, this |
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| 37 | 37 | | Act takes effect September 1, 2017. |
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| 38 | 38 | | * * * * * |
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