Bill Text: TX HB1764 | 2021-2022 | 87th Legislature | Introduced
Bill Title: Relating to authorizing certain counties to impose a hotel occupancy tax and the use of revenue from that tax.
Spectrum: Slight Partisan Bill (Democrat 2-1)
Status: (Introduced - Dead) 2021-05-12 - Laid on the table subject to call [HB1764 Detail]
Download: Texas-2021-HB1764-Introduced.html
| 87R5205 RDS-D | ||
| By: Guillen | H.B. No. 1764 | |
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| 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 (bb) to read as follows: | ||
| (bb) The commissioners court of a county with a population | ||
| of less than 60,000 in which an annual strawberry festival is held | ||
| in a location that is not the county seat of the county may impose a | ||
| tax as provided by Subsection (a). | ||
| SECTION 2. Section 352.003, Tax Code, is amended by adding | ||
| Subsection (z) to read as follows: | ||
| (z) The tax rate in a county authorized to impose the tax | ||
| under Section 352.002(bb) 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 352.112 to read as follows: | ||
| Sec. 352.112. USE OF REVENUE: CERTAIN COUNTIES HOLDING AN | ||
| ANNUAL STRAWBERRY FESTIVAL. The revenue from a tax imposed under | ||
| this chapter by a county authorized to impose the tax under Section | ||
| 352.002(bb) may be used only for the construction, enlarging, | ||
| equipping, improvement, maintenance, repairing, and operation of a | ||
| civic center with an arena used for rodeos, livestock shows, and | ||
| agricultural expositions to substantially enhance hotel activity | ||
| and encourage tourism. | ||
| SECTION 4. This Act takes effect September 1, 2021. | ||
