By: Stucky, et al. (Senate Sponsor - Springer) H.B. No. 5105
(In the Senate - Received from the House May 15, 2023;
May 15, 2023, read first time and referred to Committee on Natural
Resources & Economic Development; May 22, 2023, reported
adversely, with favorable Committee Substitute by the following
vote: Yeas 6, Nays 0; May 22, 2023, sent to printer.)
Click here to see the committee vote
COMMITTEE SUBSTITUTE FOR H.B. No. 5105 By: Zaffirini
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). A tax imposed under this subsection does not apply
to a hotel that is located on contiguous property in more than one
county.
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.
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. 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(v) may be
used for the purposes described by Section 352.112.
SECTION 4. This Act takes effect September 1, 2023.
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