88R1194 RDS-F
By: Stucky H.B. No. 1034
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 (w) to read as follows:
(w) The commissioners court of a county with a population of
more than 65,000 that contains a portion of a national grassland may
impose a tax as provided by Subsection (a).
SECTION 2. Section 352.003, Tax Code, is amended by adding
Subsection (bb) to read as follows:
(bb) The tax rate in a county authorized to impose the tax
under Section 352.002(w) 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 352.115 to read as follows:
Sec. 352.115. USE OF REVENUE: CERTAIN COUNTIES CONTAINING
NATIONAL GRASSLAND. In addition to the purposes authorized by this
chapter, the revenue from a tax imposed under this chapter by a
county authorized to impose the tax under Section 352.002(w) may be
used for:
(1) the purposes described by Section 352.101(a); and
(2) historical preservation and restoration.
SECTION 4. This Act takes effect September 1, 2023.