Bill Text: TX HB1033 | 2011-2012 | 82nd Legislature | Engrossed
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to the authority of certain counties to impose a county hotel occupancy tax.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2011-06-17 - Effective immediately [HB1033 Detail]
Download: Texas-2011-HB1033-Engrossed.html
Bill Title: Relating to the authority of certain counties to impose a county hotel occupancy tax.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2011-06-17 - Effective immediately [HB1033 Detail]
Download: Texas-2011-HB1033-Engrossed.html
82R18237 ALL-D | ||
By: Craddick | H.B. No. 1033 |
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relating to the authority of certain counties to impose a county | ||
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 (j) to read as follows: | ||
(j) The commissioners court of a county that has a | ||
population of less than 8,000, that borders the Pecos River, and | ||
that borders another county with a population of more than 120,000 | ||
may impose a tax as provided by Subsection (a). The 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, 2011. |