By: Jetton (Senate Sponsor - Miles) H.B. No. 3453
(In the Senate - Received from the House May 3, 2023;
May 4, 2023, read first time and referred to Committee on Natural
Resources & Economic Development; May 19, 2023, reported
adversely, with favorable Committee Substitute by the following
vote: Yeas 8, Nays 0; May 19, 2023, sent to printer.)
Click here to see the committee vote
COMMITTEE SUBSTITUTE FOR H.B. No. 3453 By: Miles
A BILL TO BE ENTITLED
AN ACT
relating to authorizing certain counties to impose a hotel
occupancy tax and the applicability and rates of that tax in certain
counties.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 352.002, Tax Code, is amended by adding
Subsection (ee) to read as follows:
(ee) The commissioners court of a county that has a
population of 800,000 or more and is adjacent to a county with a
population of four million or more 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(ee) may not exceed seven percent of the price
paid for a room in a hotel, except that the tax rate may not exceed
two percent of the price paid for a room in a hotel if the hotel is
located in:
(1) a municipality that imposes a tax under Chapter
351 applicable to the hotel; or
(2) the extraterritorial jurisdiction of a
municipality that imposes a tax under Section 351.0025 applicable
to the hotel.
SECTION 3. This Act takes effect September 1, 2023.
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