H.B. No. 1633
AN ACT
relating to the imposition and rate of the county hotel occupancy
tax in certain counties; authorizing the imposition of a tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 352.002, Tax Code, is amended by adding
Subsection (z) to read as follows:
(z) The commissioners court of a county with a population of
not more than 50,000 and in which an annual peanut festival is held
may impose a tax as provided by Subsection (a).
SECTION 2. Section 352.003, Tax Code, is amended by adding
Subsection (w) to read as follows:
(w) The tax rate in a county authorized to impose the tax
under Section 352.002(z) may not exceed seven percent of the price
paid for a room in a hotel, except that the tax rate may not exceed
two percent of the price paid for a room in a hotel if the hotel is
located in:
(1) a municipality that imposes a tax under Chapter
351 applicable to the hotel; or
(2) the extraterritorial jurisdiction of a
municipality that imposes a tax under Section 351.0025 applicable
to the hotel.
SECTION 3. 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, 2019.
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 1633 was passed by the House on May 3,
2019, by the following vote: Yeas 107, Nays 33, 2 present, not
voting.
______________________________
Chief Clerk of the House
I certify that H.B. No. 1633 was passed by the Senate on May
19, 2019, by the following vote: Yeas 23, Nays 8.
______________________________
Secretary of the Senate
APPROVED: _____________________
Date
_____________________
Governor