By: Zwiener (Senate Sponsor - Buckingham) H.B. No. 2345
(In the Senate - Received from the House May 10, 2021;
May 12, 2021, read first time and referred to Committee on Natural
Resources & Economic Development; May 21, 2021, reported favorably
by the following vote: Yeas 9, Nays 0; May 21, 2021, sent to
printer.)
Click here to see the committee vote
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 that contains a
headquarters and visitor center for a national historical park
dedicated to a former president of the United States may impose a
tax authorized by 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.
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