| 1 | 1 | | 88R13906 RDS-D |
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| 2 | 2 | | By: Kacal H.B. No. 5136 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the applicability of a county hotel occupancy tax to |
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| 8 | 8 | | certain recreational vehicle parks and campgrounds in certain |
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| 9 | 9 | | counties and the use of revenue from that tax. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Section 352.002, Tax Code, is amended by adding |
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| 12 | 12 | | Subsection (i-1) to read as follows: |
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| 13 | 13 | | (i-1) This subsection applies only to a county described by |
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| 14 | 14 | | Subsection (i). The commissioners court of a county to which this |
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| 15 | 15 | | subsection applies may impose the tax authorized under Subsection |
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| 16 | 16 | | (a) on a person who, under a lease, concession, permit, right of |
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| 17 | 17 | | access, license, contract, or agreement, pays for the use of space |
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| 18 | 18 | | to locate a recreational vehicle in a recreational vehicle park, as |
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| 19 | 19 | | defined by Section 13.087, Water Code, or a campground that |
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| 20 | 20 | | provides areas for locating recreational vehicles for transient |
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| 21 | 21 | | guest use. For purposes of this subsection only, the owner or |
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| 22 | 22 | | operator of a recreational vehicle park or a campground is |
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| 23 | 23 | | considered to be the owner or operator of a hotel. |
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| 24 | 24 | | SECTION 2. Subchapter B, Chapter 352, Tax Code, is amended |
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| 25 | 25 | | by adding Section 352.115 to read as follows: |
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| 26 | 26 | | Sec. 352.115. USE OF REVENUE: CERTAIN COUNTIES WHERE THE |
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| 27 | 27 | | DECLARATION OF INDEPENDENCE OF THE REPUBLIC OF TEXAS WAS SIGNED. In |
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| 28 | 28 | | addition to the purposes allowed by this chapter, the revenue from a |
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| 29 | 29 | | tax imposed under this chapter by a county authorized to impose a |
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| 30 | 30 | | tax under Sections 352.002(i) and (i-1) may be used for the |
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| 31 | 31 | | improvement, maintenance, repair, and operation of a fairground |
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| 32 | 32 | | operated by the county that periodically hosts a county fair and a |
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| 33 | 33 | | program sponsored by a 4-H club. |
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| 34 | 34 | | SECTION 3. This Act takes effect September 1, 2023. |
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