| 2 | 4 | | |
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| 3 | 5 | | |
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| 4 | 6 | | A BILL TO BE ENTITLED |
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| 5 | 7 | | AN ACT |
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| 6 | 8 | | relating to the authority of certain counties to impose a hotel |
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| 7 | 9 | | occupancy tax. |
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| 8 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 11 | | SECTION 1. Section 352.002, Tax Code, is amended by adding |
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| 10 | 12 | | Subsection (v) to read as follows: |
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| 11 | 13 | | (ff) The commissioners court of a county that borders the |
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| 12 | 14 | | United Mexican States and contains a portion of the West Nueces |
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| 13 | 15 | | River may impose a tax as provided by Subsection (a). A tax imposed |
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| 14 | 16 | | under this subsection does not apply to a hotel located in a |
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| 15 | 17 | | municipality that imposes a tax under Chapter 351 applicable to the |
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| 16 | 18 | | hotel |
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| 17 | 19 | | SECTION 2. This Act takes effect immediately if it receives |
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| 18 | 20 | | a vote of two-thirds of all the members elected to each house, as |
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| 19 | 21 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 20 | 22 | | Act does not receive the vote necessary for immediate effect, this |
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| 21 | 23 | | Act takes effect September 1, 2025. |
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