H.B. No. 3217
AN ACT
relating to the authority of certain counties to impose a hotel
occupancy tax and the use of revenue from that tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 352.002, Tax Code, is amended by adding
Subsection (cc) to read as follows:
(cc) The commissioners court of a county with a population
of more than 57,000 and less than 65,000 and that is bordered by the
Neches and Trinity Rivers may impose a tax as provided by Subsection
(a).
SECTION 2. Section 352.003, Tax Code, is amended by adding
Subsection (aa) to read as follows:
(aa) The tax rate in a county authorized to impose the tax
under Section 352.002(cc) may not exceed two percent of the price
paid for a room in a hotel.
SECTION 3. Section 352.1037, Tax Code, is amended to read as
follows:
Sec. 352.1037. USE OF REVENUE: CERTAIN COUNTIES BORDERING
NECHES AND TRINITY RIVERS. (a) The revenue from a tax imposed
under this chapter by a county authorized to impose the tax under
Section 352.002(o) may be used only to operate and maintain a
fairground in the county that has a substantial impact on tourism
and hotel activity.
(b) The revenue from a tax imposed under this chapter by a
county authorized to impose the tax under Section 352.002(cc) may
be used to repair and renovate a civic center owned by the county in
addition to the other purposes authorized by this chapter.
SECTION 4. This Act takes effect September 1, 2021.
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 3217 was passed by the House on April
30, 2021, by the following vote: Yeas 109, Nays 32, 2 present, not
voting.
______________________________
Chief Clerk of the House
I certify that H.B. No. 3217 was passed by the Senate on May
27, 2021, by the following vote: Yeas 27, Nays 4.
______________________________
Secretary of the Senate
APPROVED: _____________________
Date
_____________________
Governor