Texas 2025 - 89th Regular

Texas House Bill HB2965 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	89R12206 CJD-F
2	2	By: McLaughlin H.B. No. 2965
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7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to the applicability of a hotel occupancy tax in and the
10	10	use of hotel occupancy tax revenue by certain counties.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Section 352.002(d), Tax Code, is amended to read
13	13	as follows:
14	14	(d) The tax imposed by a county authorized by Subsection
15	15	(a)(6), (8), (9), (10), (11), (14), (15), (16), (17), (19), (20),
16	16	(21), (23), or (29) to impose the tax does not apply to a hotel
17	17	located in a municipality that imposes a tax under Chapter 351
18	18	applicable to the hotel. This subsection does not apply to:
19	19	(1) a county authorized by Subsection (a)(6) to impose
20	20	the tax that:
21	21	(A) has a population of less than 50,000 and
22	22	adjoins the most populous county in this state; or
23	23	(B) has a population of more than 200,000 and
24	24	borders the Neches River; or
25	25	(2) a county authorized by Subsection (a)(9) to impose
26	26	the tax that has a population of more than 11,000.
27	27	SECTION 2. Section 352.110, Tax Code, is amended to read as
28	28	follows:
29	29	Sec. 352.110. USE OF REVENUE; CERTAIN COUNTIES LOCATED
30	30	WHOLLY IN EDWARDS AQUIFER AUTHORITY. A county authorized to impose
31	31	a tax by Section 352.002(a)(15) may use the revenue from the tax
32	32	only as follows:
33	33	(1) 75 percent of the revenue for the purposes
34	34	described by Section 351.101(a) and only in relation to
35	35	unincorporated areas of the county [promotion of tourism and
36	36	lodging]; and
37	37	(2) notwithstanding Section 352.1015, 25 percent of
38	38	the revenue for:
39	39	(A) the removal of trash and litter in the
40	40	state-owned rivers and riverbeds located within the boundaries of
41	41	the county; and
42	42	(B) the provision and maintenance of litter
43	43	containers on or adjacent to state-owned rivers and riverbeds
44	44	primarily used by lodging guests and located within the boundaries
45	45	of the county.
46	46	SECTION 3. Subchapter B, Chapter 352, Tax Code, is amended
47	47	by adding Section 352.117 to read as follows:
48	48	Sec. 352.117. USE OF REVENUE: CERTAIN COUNTIES THROUGH
49	49	WHICH THE FRIO RIVER FLOWS. (a) Subject to Subsection (b), in
50	50	addition to the purposes authorized by this chapter, the revenue
51	51	from a tax imposed under this chapter by a county authorized to
52	52	impose the tax under Section 352.002(a)(16) may be used for:
53	53	(1) the removal of trash and litter in the parts of
54	54	state-owned rivers and riverbeds located within the boundaries of
55	55	the county; and
56	56	(2) the provision and maintenance of litter containers
57	57	on or adjacent to parts of state-owned rivers and riverbeds that
58	58	are:
59	59	(A) primarily used by lodging guests; and
60	60	(B) located within the boundaries of the county.
61	61	(b) A county to which this section applies shall spend 25
62	62	percent of the revenue derived in a fiscal year from the tax
63	63	authorized by this chapter for the purposes authorized under
64	64	Subsection (a).
65	65	SECTION 4. This Act takes effect immediately if it receives
66	66	a vote of two-thirds of all the members elected to each house, as
67	67	provided by Section 39, Article III, Texas Constitution. If this
68	68	Act does not receive the vote necessary for immediate effect, this
69	69	Act takes effect September 1, 2025.