Bill Text: TX HB1633 | 2019-2020 | 86th Legislature | Enrolled
Bill Title: Relating to the imposition and rate of the county hotel occupancy tax in certain counties; authorizing the imposition of a tax.
Spectrum: Bipartisan Bill
Status: (Passed) 2019-06-02 - Effective immediately [HB1633 Detail]
Download: Texas-2019-HB1633-Enrolled.html
| H.B. No. 1633 | ||
|
|
||
| relating to the imposition and rate of the county hotel occupancy | ||
| tax in certain counties; authorizing the imposition of a tax. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 352.002, Tax Code, is amended by adding | ||
| Subsection (z) to read as follows: | ||
| (z) The commissioners court of a county with a population of | ||
| not more than 50,000 and in which an annual peanut festival is held | ||
| may impose a tax as provided by Subsection (a). | ||
| SECTION 2. Section 352.003, Tax Code, is amended by adding | ||
| Subsection (w) to read as follows: | ||
| (w) The tax rate in a county authorized to impose the tax | ||
| under Section 352.002(z) may not exceed seven percent of the price | ||
| paid for a room in a hotel, except that the tax rate may not exceed | ||
| two percent of the price paid for a room in a hotel if the hotel is | ||
| located in: | ||
| (1) a municipality that imposes a tax under Chapter | ||
| 351 applicable to the hotel; or | ||
| (2) the extraterritorial jurisdiction of a | ||
| municipality that imposes a tax under Section 351.0025 applicable | ||
| to the hotel. | ||
| SECTION 3. 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, 2019. | ||
| ______________________________ | ______________________________ | |
| President of the Senate | Speaker of the House | |
| I certify that H.B. No. 1633 was passed by the House on May 3, | ||
| 2019, by the following vote: Yeas 107, Nays 33, 2 present, not | ||
| voting. | ||
| ______________________________ | ||
| Chief Clerk of the House | ||
| I certify that H.B. No. 1633 was passed by the Senate on May | ||
| 19, 2019, by the following vote: Yeas 23, Nays 8. | ||
| ______________________________ | ||
| Secretary of the Senate | ||
| APPROVED: _____________________ | ||
| Date | ||
| _____________________ | ||
| Governor | ||
