| 1 | 1 | | H.B. No. 5105 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | AN ACT |
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| 5 | 5 | | relating to authorizing certain counties to impose a hotel |
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| 6 | 6 | | occupancy tax and the use of revenue from that tax. |
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| 7 | 7 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 8 | 8 | | SECTION 1. Section 352.002, Tax Code, is amended by adding |
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| 9 | 9 | | Subsection (v) to read as follows: |
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| 10 | 10 | | (v) The commissioners court of a county with a population of |
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| 11 | 11 | | more than 650,000 that is adjacent to two counties, each having a |
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| 12 | 12 | | population of more than 1.8 million, may impose a tax as provided by |
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| 13 | 13 | | Subsection (a). A tax imposed under this subsection does not apply |
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| 14 | 14 | | to a hotel that is located on contiguous property in more than one |
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| 15 | 15 | | county. |
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| 16 | 16 | | SECTION 2. Section 352.003, Tax Code, is amended by adding |
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| 17 | 17 | | Subsection (bb) to read as follows: |
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| 18 | 18 | | (bb) The tax rate in a county authorized to impose the tax |
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| 19 | 19 | | under Section 352.002(v) may not exceed two percent of the price |
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| 20 | 20 | | paid for a room in a hotel. |
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| 21 | 21 | | SECTION 3. Subchapter B, Chapter 352, Tax Code, is amended |
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| 22 | 22 | | by adding Section 352.115 to read as follows: |
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| 23 | 23 | | Sec. 352.115. USE OF REVENUE: CERTAIN COUNTIES ADJACENT TO |
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| 24 | 24 | | POPULOUS COUNTIES. In addition to the purposes authorized by this |
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| 25 | 25 | | chapter, the revenue from a tax imposed under this chapter by a |
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| 26 | 26 | | county authorized to impose the tax under Section 352.002(v) may be |
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| 27 | 27 | | used for the purposes described by Section 352.112. |
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| 28 | 28 | | SECTION 4. This Act takes effect September 1, 2023. |
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| 29 | 29 | | ______________________________ ______________________________ |
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| 30 | 30 | | President of the Senate Speaker of the House |
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| 31 | 31 | | I certify that H.B. No. 5105 was passed by the House on May |
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| 32 | 32 | | 12, 2023, by the following vote: Yeas 101, Nays 39, 2 present, not |
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| 33 | 33 | | voting; and that the House concurred in Senate amendments to H.B. |
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| 34 | 34 | | No. 5105 on May 26, 2023, by the following vote: Yeas 113, Nays 29, |
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| 35 | 35 | | 1 present, not voting. |
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| 36 | 36 | | ______________________________ |
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| 37 | 37 | | Chief Clerk of the House |
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| 38 | 38 | | I certify that H.B. No. 5105 was passed by the Senate, with |
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| 39 | 39 | | amendments, on May 24, 2023, by the following vote: Yeas 28, Nays |
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| 40 | 40 | | 3. |
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| 41 | 41 | | ______________________________ |
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| 42 | 42 | | Secretary of the Senate |
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| 43 | 43 | | APPROVED: __________________ |
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| 44 | 44 | | Date |
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| 45 | 45 | | __________________ |
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| 46 | 46 | | Governor |
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