| 1 | 1 | | By: Springer S.B. No. 2345 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | A BILL TO BE ENTITLED |
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| 5 | 5 | | AN ACT |
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| 6 | 6 | | relating to authorizing certain counties to impose a hotel |
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| 7 | 7 | | occupancy tax and the use of revenue from that tax. |
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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 | | more than 650,000 that is adjacent to two counties, each having a |
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| 13 | 13 | | population of more than 1.8 million, may impose a tax as provided by |
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| 14 | 14 | | Subsection (a). |
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| 15 | 15 | | SECTION 2. Section 352.003, Tax Code, is amended by adding |
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| 16 | 16 | | Subsection (bb) to read as follows: |
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| 17 | 17 | | (bb) The tax rate in a county authorized to impose the tax |
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| 18 | 18 | | under Section 352.002(v) may not exceed two percent of the price |
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| 19 | 19 | | paid for a room in a hotel. |
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| 20 | 20 | | (1) The tax may not be imposed on a hotel project described |
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| 21 | 21 | | in Section 351.102 that resides on a contiguous property in |
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| 22 | 22 | | more than one county. |
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| 23 | 23 | | SECTION 3. Subchapter B, Chapter 352, Tax Code, is amended |
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| 24 | 24 | | by adding Section 352.115 to read as follows: |
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| 25 | 25 | | Sec. 352.115. USE OF REVENUE: CERTAIN COUNTIES ADJACENT TO |
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| 26 | 26 | | POPULOUS COUNTIES. The revenue from a tax imposed under this |
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| 27 | 27 | | chapter by a county authorized to impose the tax under Section |
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| 28 | 28 | | 352.002(v) may be used only for the development, construction, |
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| 29 | 29 | | maintenance, and improvement of multipurpose facilities to enhance |
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| 30 | 30 | | hotel activity and encourage tourism. |
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| 31 | 31 | | SECTION 4. This Act takes effect September 1, 2023. |
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