Texas 2021 - 87th Regular

Texas House Bill HB2345 Compare Versions

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1-By: Zwiener (Senate Sponsor - Buckingham) H.B. No. 2345
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 21, 2021, reported favorably
5- by the following vote: Yeas 9, Nays 0; May 21, 2021, sent to
6- printer.)
7-Click here to see the committee vote
1+87R19129 RDS-F
2+ By: Zwiener H.B. No. 2345
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105 A BILL TO BE ENTITLED
116 AN ACT
127 relating to the authority of certain counties to impose a hotel
138 occupancy tax.
149 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1510 SECTION 1. Section 352.002, Tax Code, is amended by adding
1611 Subsection (aa) to read as follows:
1712 (aa) The commissioners court of a county that contains a
1813 headquarters and visitor center for a national historical park
1914 dedicated to a former president of the United States may impose a
2015 tax authorized by Subsection (a). The tax imposed under this
2116 subsection does not apply to a hotel located in a municipality that
2217 imposes a tax under Chapter 351 applicable to the hotel.
2318 SECTION 2. This Act takes effect September 1, 2021.
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