2023S0193-1 02/22/23
By: Blanco S.B. No. 1208
A BILL TO BE ENTITLED
AN ACT
relating to the hotel occupancy tax imposed by certain rural
counties and by municipalities located in those counties and to the
use of revenue from that tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 351, Tax Code, is amended
by adding Section 351.1037 to read as follows:
Sec. 351.1037. ALLOCATION OF REVENUE FOR INFRASTRUCTURE IN
MUNICIPALITIES IN CERTAIN BORDER COUNTIES. (a) This section
applies only to a municipality that is located within a county
described by Section 352.115(b).
(b) Notwithstanding any other provision of this chapter,
revenue from a tax imposed under this chapter by a municipality
described by Subsection (a) may be used to plan, construct, and
maintain:
(1) transportation and water infrastructure located
in the municipality; and
(2) broadband infrastructure located in the
municipality.
SECTION 2. Section 352.002, Tax Code, is amended by
amending Subsection (u) and adding Subsection (ee) to read as
follows:
(u) The commissioners court of a county that borders the Rio
Grande River and has a population of less than 6,000 and an area of
more than 2,500 square miles may impose a tax as provided by
Subsection (a). [A tax imposed under this subsection does not apply
to a hotel located in a municipality that imposes a tax under
Chapter 351 applicable to the hotel.]
(ee) The commissioners court of a county that contains land
west of the Pecos River, that has a population of more than 1,000
but less than 850,000, and that does not contain a national
recreation area may impose a tax as provided by Subsection (a).
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 IN CERTAIN COUNTIES WEST OF THE
PECOS RIVER. (a) Notwithstanding any other provision of this
chapter, the revenue from a tax imposed under this chapter by a
county described by Subsection (b) may be used to plan, construct,
and maintain:
(1) transportation and water infrastructure located
in the county; and
(2) broadband infrastructure in the county.
(b) This section applies only to a county that:
(1) contains land west of the Pecos River;
(2) has a population of more than 1,000 but less than
850,000; and
(3) does not contain a national recreation area.
SECTION 4. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2023.