| 1 | 1 | | S.B. No. 1809 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | AN ACT |
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| 5 | 5 | | relating to the authority of certain counties to impose a hotel |
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| 6 | 6 | | occupancy tax and the applicability and rates of that tax in certain |
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| 7 | 7 | | counties. |
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| 8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 9 | | SECTION 1. Section 352.002, Tax Code, is amended by adding |
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| 10 | 10 | | Subsection (v) to read as follows: |
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| 11 | 11 | | (v) The commissioners court of a county with a population of |
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| 12 | 12 | | less than 3,000, that does not border another state, and that is |
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| 13 | 13 | | adjacent to a county that contains a portion of Lake Meredith and |
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| 14 | 14 | | has a population of more than 110,000 may impose a tax as provided |
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| 15 | 15 | | by Subsection (a). |
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| 16 | 16 | | SECTION 2. Section 352.003, Tax Code, is amended by adding |
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| 17 | 17 | | Subsection (bb) to read as follows: |
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| 18 | 18 | | (bb) The tax rate in a county authorized to impose the tax |
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| 19 | 19 | | under Section 352.002(v) may not exceed seven percent of the price |
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| 20 | 20 | | paid for a room in a hotel, except that the tax rate may not exceed |
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| 21 | 21 | | two percent of the price paid for a room in a hotel if the hotel is |
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| 22 | 22 | | located in: |
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| 23 | 23 | | (1) a municipality that imposes a tax under Chapter |
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| 24 | 24 | | 351 applicable to the hotel; or |
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| 25 | 25 | | (2) the extraterritorial jurisdiction of a |
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| 26 | 26 | | municipality that imposes a tax under Section 351.0025 applicable |
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| 27 | 27 | | to the hotel. |
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| 28 | 28 | | SECTION 3. This Act takes effect immediately if it receives |
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| 29 | 29 | | a vote of two-thirds of all the members elected to each house, as |
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| 30 | 30 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 31 | 31 | | Act does not receive the vote necessary for immediate effect, this |
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| 32 | 32 | | Act takes effect September 1, 2023. |
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| 33 | 33 | | ______________________________ ______________________________ |
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| 34 | 34 | | President of the Senate Speaker of the House |
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| 35 | 35 | | I hereby certify that S.B. No. 1809 passed the Senate on |
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| 36 | 36 | | April 19, 2023, by the following vote: Yeas 25, Nays 5, one |
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| 37 | 37 | | present not voting. |
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| 38 | 38 | | ______________________________ |
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| 39 | 39 | | Secretary of the Senate |
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| 40 | 40 | | I hereby certify that S.B. No. 1809 passed the House on |
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| 41 | 41 | | May 12, 2023, by the following vote: Yeas 100, Nays 40, two |
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| 42 | 42 | | present not voting. |
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| 43 | 43 | | ______________________________ |
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| 44 | 44 | | Chief Clerk of the House |
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| 45 | 45 | | Approved: |
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| 46 | 46 | | ______________________________ |
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| 47 | 47 | | Date |
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| 48 | 48 | | ______________________________ |
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| 49 | 49 | | Governor |
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