S.B. No. 1809
AN ACT
relating to the authority of certain counties to impose a hotel
occupancy tax and the applicability and rates of that tax in certain
counties.
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
less than 3,000, that does not border another state, and that is
adjacent to a county that contains a portion of Lake Meredith and
has a population of more than 110,000 may impose a tax as provided
by Subsection (a).
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 seven percent of the price
paid for a room in a hotel, except that the tax rate may not exceed
two percent of the price paid for a room in a hotel if the hotel is
located in:
(1) a municipality that imposes a tax under Chapter
351 applicable to the hotel; or
(2) the extraterritorial jurisdiction of a
municipality that imposes a tax under Section 351.0025 applicable
to the hotel.
SECTION 3. 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.
______________________________ ______________________________
President of the Senate Speaker of the House
I hereby certify that S.B. No. 1809 passed the Senate on
April 19, 2023, by the following vote: Yeas 25, Nays 5, one
present not voting.
______________________________
Secretary of the Senate
I hereby certify that S.B. No. 1809 passed the House on
May 12, 2023, by the following vote: Yeas 100, Nays 40, two
present not voting.
______________________________
Chief Clerk of the House
Approved:
______________________________
Date
______________________________
Governor