89R9672 JBD-D
By: Frank H.B. No. 3567
A BILL TO BE ENTITLED
AN ACT
relating to authorizing certain counties to impose a hotel
occupancy tax and the use of revenue from that tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 352.002, Tax Code, is amended by adding
Subsection (jj) to read as follows:
(jj) The commissioners court of a county that has a
population of more than 125,000, borders the Red River, and has a
county seat with a population of more than 100,000 may impose a tax
as provided by Subsection (a). This subsection expires September
1, 2030.
SECTION 2. Section 352.003, Tax Code, is amended by adding
Subsection (ff) to read as follows:
(ff) The tax rate in a county authorized to impose the tax
under Section 352.002(jj) may not exceed two percent of the price
paid for a room in a hotel. This subsection expires September 1,
2030.
SECTION 3. Subchapter B, Chapter 352, Tax Code, is amended
by adding Section 352.118 to read as follows:
Sec. 352.118. USE OF REVENUE: CERTAIN COUNTIES BORDERING
THE RED RIVER. (a) In addition to the purposes authorized by this
chapter, the revenue from a tax imposed under this chapter by a
county authorized to impose the tax under Section 352.002(jj) may
be used for:
(1) expenses, including promotion expenses, directly
related to a sporting event in which some of the participants are
tourists who increase economic activity at hotels and motels within
the county;
(2) construction, improvement, operation, and
maintenance of an amphitheater, park, or other similar public space
that serves to promote the arts and attract visitors and tourists to
the county;
(3) providing grants to art and cultural organizations
in the county that develop and promote events that attract visitors
and tourists to the county;
(4) funding local history museums that attract
tourists, including funding the expansion of offerings and
exhibits; and
(5) the hiring of one or more staff to manage the
efficient administration of the revenue from the tax, provided that
no more than 10 percent of the revenue is used for this purpose.
(b) This section expires September 1, 2030.
SECTION 4. 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, 2025.