89R10881 JBD-F
By: Perry S.B. No. 1086
A BILL TO BE ENTITLED
AN ACT
relating to the authority of certain counties to impose a hotel
occupancy tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 352.002, Tax Code, is amended by adding
Subsection (ii) to read as follows:
(ii) The commissioners court of a county that borders
Oklahoma and is bisected by United States Highway 62 may impose a
tax as provided by Subsection (a). A tax imposed under this
subsection does not apply to a hotel located in a municipality that
imposes a tax under Chapter 351 applicable to the hotel.
SECTION 2. 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.