Texas 2021 - 87th Regular

Texas House Bill HB2172 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	By: Morales of Maverick (Senate Sponsor - Lucio) H.B. No. 2172
2		-	(In the Senate - Received from the House May 10, 2021;
3		-	May 12, 2021, read first time and referred to Committee on Natural
4		-	Resources & Economic Development; May 22, 2021, reported
5		-	adversely, with favorable Committee Substitute by the following
6		-	vote: Yeas 9, Nays 0; May 22, 2021, sent to printer.)
7		-	Click here to see the committee vote
8		-	COMMITTEE SUBSTITUTE FOR H.B. No. 2172 By: Lucio
	1	+	By: Morales of Maverick H.B. No. 2172
9	2
10	3
11	4		A BILL TO BE ENTITLED
12	5		AN ACT
13	6		relating to the hotel occupancy tax imposed by certain counties and
14	7		the use of revenue from that tax; reducing the maximum rate of that
15		-	tax.
	8	+	tax; authorizing the imposition of a tax.
16	9		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
17		-	SECTION 1. Section 352.002(d), Tax Code, is amended to read
18		-	as follows:
	10	+	SECTION 1. Section 352.002, Tax Code, is amended by
	11	+	amending Subsection (d) and adding Subsection (w) to read as
	12	+	follows:
19	13		(d) The tax imposed by a county authorized by Subsection
20	14		(a)(6) [(a)(4), (6)], (8), (9), (10), (11), (14), (15), (17), (19),
21	15		(20), (21), (23), or (29) to impose the tax does not apply to a hotel
22	16		located in a municipality that imposes a tax under Chapter 351
23	17		applicable to the hotel. This subsection does not apply to:
24	18		(1) a county authorized by Subsection (a)(6) to impose
25	19		the tax that:
26	20		(A) has a population of less than 40,000 and
27	21		adjoins the most populous county in this state; or
28	22		(B) has a population of more than 200,000 and
29	23		borders the Neches River; or
30	24		(2) a county authorized by Subsection (a)(9) to impose
31	25		the tax that has a population of more than 9,000.
	26	+	(w) A county with a population of more than 650,000 that is
	27	+	adjacent to two counties, each of which has a population of more
	28	+	than 1.8 million, may impose a tax as provided by Subsection (a).
32	29		SECTION 2. Section 352.003, Tax Code, is amended by adding
33	30		Subsection (y) to read as follows:
34	31		(y) The tax rate in a county authorized to impose the tax
35	32		under Section 352.002(a)(4) may not exceed two percent of the price
36	33		paid for a room in a hotel.
37	34		SECTION 3. Subchapter B, Chapter 352, Tax Code, is amended
38	35		by adding Section 352.114 to read as follows:
39	36		Sec. 352.114. USE OF REVENUE: CERTAIN COUNTIES CONTAINING
40	37		AN INDIAN RESERVATION. (a) In addition to the purposes authorized
41	38		by this chapter, the revenue from a tax imposed under this chapter
42	39		by a county authorized to impose the tax under Section
43	40		352.002(a)(4) may be used to make repairs and improvements to the
44	41		county airport or to provide reimbursement for repairs and
45	42		improvements to the airport.
46	43		(b) A county to which this section applies may not use
47	44		revenue from a tax imposed under this chapter for a purpose
48	45		described by Subsection (a) in a total amount that would exceed the
49	46		amount of hotel revenue in the county that is likely to be
50	47		reasonably attributable to guests traveling through the airport
51	48		during the 15-year period beginning on the date the county first
52	49		uses the tax revenue for that purpose.
53	50		(c) A county to which this section applies may not use
54	51		revenue from a tax imposed under this chapter for a purpose
55	52		described by Subsection (a) after the 10th anniversary of the date
56	53		the county first uses the revenue for that purpose.
57	54		SECTION 4. This Act takes effect September 1, 2021.
58		-	* * * * *