By: Zwiener H.B. No. 2345
A BILL TO BE ENTITLED
AN ACT
relating to the authority of certain counties to impose a hotel
occupancy tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 352.002, Tax Code, is amended by adding
Subsection (aa) to read as follows:
(aa) the commissioners court of a county where a former
president attended high school may impose a tax as provided under
subsection (a). The tax imposed under this subsection does not
apply to a hotel located in a municipality that imposes a tax under
Chapter 351 applicable to the hotel.
SECTION 2. This Act takes effect September 1, 2021.