By: Smith H.B. No. 3565
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 (v) to read as follows:
(v) The commissioners court of a county with a population of
not more than 40,000 that borders the Red River and includes a
wildlife management area may impose a tax as provided by Subsection
(a).
Section 2. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2021.