88R13906 RDS-D
By: Kacal H.B. No. 5136
A BILL TO BE ENTITLED
AN ACT
relating to the applicability of a county hotel occupancy tax to
certain recreational vehicle parks and campgrounds in certain
counties 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 (i-1) to read as follows:
(i-1) This subsection applies only to a county described by
Subsection (i). The commissioners court of a county to which this
subsection applies may impose the tax authorized under Subsection
(a) on a person who, under a lease, concession, permit, right of
access, license, contract, or agreement, pays for the use of space
to locate a recreational vehicle in a recreational vehicle park, as
defined by Section 13.087, Water Code, or a campground that
provides areas for locating recreational vehicles for transient
guest use. For purposes of this subsection only, the owner or
operator of a recreational vehicle park or a campground is
considered to be the owner or operator of a hotel.
SECTION 2. 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 WHERE THE
DECLARATION OF INDEPENDENCE OF THE REPUBLIC OF TEXAS WAS SIGNED. In
addition to the purposes allowed by this chapter, the revenue from a
tax imposed under this chapter by a county authorized to impose a
tax under Sections 352.002(i) and (i-1) may be used for the
improvement, maintenance, repair, and operation of a fairground
operated by the county that periodically hosts a county fair and a
program sponsored by a 4-H club.
SECTION 3. This Act takes effect September 1, 2023.