H.B. No. 5105
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.
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 5105 was passed by the House on May
12, 2023, by the following vote: Yeas 101, Nays 39, 2 present, not
voting; and that the House concurred in Senate amendments to H.B.
No. 5105 on May 26, 2023, by the following vote: Yeas 113, Nays 29,
1 present, not voting.
______________________________
Chief Clerk of the House
I certify that H.B. No. 5105 was passed by the Senate, with
amendments, on May 24, 2023, by the following vote: Yeas 28, Nays
3.
______________________________
Secretary of the Senate
APPROVED: __________________
Date
__________________
Governor