By: Nevárez H.B. No. 4152
A BILL TO BE ENTITLED
AN ACT
relating to use of hotel occupancy tax by certain counties.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 352.002, Tax Code, is amended by adding
Subsections (v) and (w) to read as follows:
(v) The commissioners court of a county with a population of
not more than 25,000 that borders a county in which the State
Capitol is located may impose a tax as provided by Subsection (a).
(w) The commissioners court of a county that has a
population of more than 53,000 and less than 78,000 that is adjacent
to a county with a population of more than 200,000 and less than
230,000 may impose a tax as provided by Subsection (a).
SECTION 2. Section 352.003(n), Tax Code, is amended to read
as follows:
(n) The tax rate in a county authorized to impose the tax
under Section 352.002(o) or (w) 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 352.112 to read as follows:
Sec. 352.112. USE OF REVENUE: CERTAIN COUNTIES BORDERING
CERTAIN POPULOUS COUNTIES. The revenue from a tax imposed under
this chapter by a county authorized to impose the tax under Section
352.002(w) may be used only to operate and maintain an exposition
center in the county that has a substantial impact on tourism and
hotel activity.
SECTION 4. Subchapter B, Chapter 352, Tax Code, is amended
by adding S
ection 352.114 to read as follows:
Sec. 352.114. USE OF REVENUE; CERTAIN COUNTIES THAT BORDER
MEXICO AND CONTAIN A NATIONAL PARK. (a) Other provisions of this
chapter notwithstanding, if a national park with more than 400,000
acres located within a county described by Subsection
352.002(a)(14) closes or if the national park's essential visitor
operations are significantly curtailed for more than three
consecutive days due to a lack of federal appropriation of funding
or due to an emergency, the county may use hotel occupancy tax
revenues as follows during the closure of the national park:
(1) to provide for the supplemental collection of
waste and sanitation, and to protect the health, safety, and
welfare of park visitors; and
(2) to provide supplemental guidance and interpretive
services for park visitors.
(b) The county may not continue to expend revenue for
purposes authorized by this section if the national park is closed
more than 60 days in that fiscal year.
(c) The county may enter into an agreement with a federal
agency to facilitate the use of hotel tax revenue under this
section.
(d) The county may not use hotel tax revenue under this
section in an amount that exceeds annual area hotel revenue
attributable to visitors to the national park.
SECTION 5. 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.