| 1 | 1 | | 89R9672 JBD-D |
|---|
| 2 | 2 | | By: Frank H.B. No. 3567 |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | |
|---|
| 6 | 6 | | |
|---|
| 7 | 7 | | A BILL TO BE ENTITLED |
|---|
| 8 | 8 | | AN ACT |
|---|
| 9 | 9 | | relating to authorizing certain counties to impose a hotel |
|---|
| 10 | 10 | | occupancy tax and the use of revenue from that 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 (jj) to read as follows: |
|---|
| 14 | 14 | | (jj) The commissioners court of a county that has a |
|---|
| 15 | 15 | | population of more than 125,000, borders the Red River, and has a |
|---|
| 16 | 16 | | county seat with a population of more than 100,000 may impose a tax |
|---|
| 17 | 17 | | as provided by Subsection (a). This subsection expires September |
|---|
| 18 | 18 | | 1, 2030. |
|---|
| 19 | 19 | | SECTION 2. Section 352.003, Tax Code, is amended by adding |
|---|
| 20 | 20 | | Subsection (ff) to read as follows: |
|---|
| 21 | 21 | | (ff) The tax rate in a county authorized to impose the tax |
|---|
| 22 | 22 | | under Section 352.002(jj) may not exceed two percent of the price |
|---|
| 23 | 23 | | paid for a room in a hotel. This subsection expires September 1, |
|---|
| 24 | 24 | | 2030. |
|---|
| 25 | 25 | | SECTION 3. Subchapter B, Chapter 352, Tax Code, is amended |
|---|
| 26 | 26 | | by adding Section 352.118 to read as follows: |
|---|
| 27 | 27 | | Sec. 352.118. USE OF REVENUE: CERTAIN COUNTIES BORDERING |
|---|
| 28 | 28 | | THE RED RIVER. (a) In addition to the purposes authorized by this |
|---|
| 29 | 29 | | chapter, the revenue from a tax imposed under this chapter by a |
|---|
| 30 | 30 | | county authorized to impose the tax under Section 352.002(jj) may |
|---|
| 31 | 31 | | be used for: |
|---|
| 32 | 32 | | (1) expenses, including promotion expenses, directly |
|---|
| 33 | 33 | | related to a sporting event in which some of the participants are |
|---|
| 34 | 34 | | tourists who increase economic activity at hotels and motels within |
|---|
| 35 | 35 | | the county; |
|---|
| 36 | 36 | | (2) construction, improvement, operation, and |
|---|
| 37 | 37 | | maintenance of an amphitheater, park, or other similar public space |
|---|
| 38 | 38 | | that serves to promote the arts and attract visitors and tourists to |
|---|
| 39 | 39 | | the county; |
|---|
| 40 | 40 | | (3) providing grants to art and cultural organizations |
|---|
| 41 | 41 | | in the county that develop and promote events that attract visitors |
|---|
| 42 | 42 | | and tourists to the county; |
|---|
| 43 | 43 | | (4) funding local history museums that attract |
|---|
| 44 | 44 | | tourists, including funding the expansion of offerings and |
|---|
| 45 | 45 | | exhibits; and |
|---|
| 46 | 46 | | (5) the hiring of one or more staff to manage the |
|---|
| 47 | 47 | | efficient administration of the revenue from the tax, provided that |
|---|
| 48 | 48 | | no more than 10 percent of the revenue is used for this purpose. |
|---|
| 49 | 49 | | (b) This section expires September 1, 2030. |
|---|
| 50 | 50 | | SECTION 4. This Act takes effect immediately if it receives |
|---|
| 51 | 51 | | a vote of two-thirds of all the members elected to each house, as |
|---|
| 52 | 52 | | provided by Section 39, Article III, Texas Constitution. If this |
|---|
| 53 | 53 | | Act does not receive the vote necessary for immediate effect, this |
|---|
| 54 | 54 | | Act takes effect September 1, 2025. |
|---|