Bill Text: TX HB1034 | 2023-2024 | 88th Legislature | Comm Sub

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Relating to authorizing certain counties to impose a hotel occupancy tax and the use of revenue from that tax.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Passed) 2023-06-12 - Effective on 9/1/23 [HB1034 Detail]

Download: Texas-2023-HB1034-Comm_Sub.html

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By: Stucky (Senate Sponsor - Parker) H.B. No. 1034
(In the Senate - Received from the House May 1, 2023;
May 1, 2023, read first time and referred to Committee on Natural
Resources & Economic Development; May 15, 2023, reported
adversely, with favorable Committee Substitute by the following
vote: Yeas 6, Nays 0, one present not voting; May 15, 2023, sent to
printer.)
Click here to see the committee vote
COMMITTEE SUBSTITUTE FOR H.B. No. 1034 By: Zaffirini

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 (w) to read as follows:
(w) The commissioners court of a county with a population of
more than 65,000 that contains a portion of a national grassland may
impose a tax as provided by Subsection (a).
SECTION 2. Section 352.003, Tax Code, is amended by adding
Subsection (bb) to read as follows:
(bb) The tax rate in a county authorized to impose the tax
under Section 352.002(w) may not exceed two percent of the price
paid for a room in a hotel.
SECTION 3. Subchapter B, Chapter 352, Tax Code, is amended
by adding Section 352.115 to read as follows:
Sec. 352.115. USE OF REVENUE: CERTAIN COUNTIES CONTAINING
NATIONAL GRASSLAND. 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(w) may be
used for:
(1) the purposes described by Section 352.112; and
(2) historical preservation and restoration.
SECTION 4. This Act takes effect September 1, 2023.
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