By: Stucky H.B. No. 5105
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 (v) to read as follows:
(v) The commissioners court of a county with a population of
more than 650,000 that is adjacent to two counties, each having a
population of more than 1.8 million, 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(v) may not exceed two percent of the price
paid for a room in a hotel.
(1) The tax may not be imposed on a hotel project described
in Section 351.102 that resides on a contiguous property in more
than one county.
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 ADJACENT TO
POPULOUS COUNTIES. The revenue from a tax imposed under this
chapter by a county authorized to impose the tax under Section
352.002(v) may be used only for the development, construction,
maintenance, and improvement of multipurpose facilities to enhance
hotel activity and encourage tourism.
SECTION 4. This Act takes effect September 1, 2023.