| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 89R10881 JBD-F | |
| 2 | 2 | By: King H.B. No. 2404 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | ||
| 6 | 6 | ||
| 7 | 7 | A BILL TO BE ENTITLED | |
| 8 | 8 | AN ACT | |
| 9 | 9 | relating to the authority of certain counties to impose a hotel | |
| 10 | 10 | occupancy tax. | |
| 11 | 11 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 12 | 12 | SECTION 1. Section 352.002, Tax Code, is amended by adding | |
| 13 | 13 | Subsection (ii) to read as follows: | |
| 14 | 14 | (ii) The commissioners court of a county that borders | |
| 15 | 15 | Oklahoma and is bisected by United States Highway 62 may impose a | |
| 16 | 16 | tax as provided by Subsection (a). A tax imposed under this | |
| 17 | 17 | subsection does not apply to a hotel located in a municipality that | |
| 18 | 18 | imposes a tax under Chapter 351 applicable to the hotel. | |
| 19 | 19 | SECTION 2. This Act takes effect immediately if it receives | |
| 20 | 20 | a vote of two-thirds of all the members elected to each house, as | |
| 21 | 21 | provided by Section 39, Article III, Texas Constitution. If this | |
| 22 | 22 | Act does not receive the vote necessary for immediate effect, this | |
| 23 | 23 | Act takes effect September 1, 2025. |