By: Zaffirini, Gutierrez S.B. No. 696
(In the Senate - Filed February 22, 2021; March 11, 2021,
read first time and referred to Committee on Natural Resources &
Economic Development; April 23, 2021, reported favorably by the
following vote: Yeas 8, Nays 0, one present not voting;
April 23, 2021, sent to printer.)
Click here to see the committee vote
A BILL TO BE ENTITLED
AN ACT
relating to authorizing 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 (bb) to read as follows:
(bb) The commissioners court of a county with a population
of less than 60,000 in which an annual strawberry festival is held
in a location that is not the county seat of the county may impose a
tax as provided by Subsection (a).
SECTION 2. Section 352.003, Tax Code, is amended by adding
Subsection (z) to read as follows:
(z) The tax rate in a county authorized to impose the tax
under Section 352.002(bb) may not exceed two percent of the price
paid for a room in a hotel.
SECTION 3. Subchapter B, Chapter 352, Tax Code, is amended
by adding Section 352.112 to read as follows:
Sec. 352.112. USE OF REVENUE: CERTAIN COUNTIES HOLDING AN
ANNUAL STRAWBERRY FESTIVAL. The revenue from a tax imposed under
this chapter by a county authorized to impose the tax under Section
352.002(bb) may be used only for the construction, enlarging,
equipping, improvement, maintenance, repairing, and operation of a
civic center with an arena used for rodeos, livestock shows, and
agricultural expositions to substantially enhance hotel activity
and encourage tourism.
SECTION 4. This Act takes effect September 1, 2021.
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