H.B. No. 3453
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.
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 3453 was passed by the House on May 2,
2023, by the following vote: Yeas 103, Nays 42, 2 present, not
voting; and that the House concurred in Senate amendments to H.B.
No. 3453 on May 26, 2023, by the following vote: Yeas 116, Nays 26,
1 present, not voting.
______________________________
Chief Clerk of the House
I certify that H.B. No. 3453 was passed by the Senate, with
amendments, on May 24, 2023, by the following vote: Yeas 25, Nays
5, 1 present, not voting.
______________________________
Secretary of the Senate
APPROVED: __________________
Date
__________________
Governor