Bill Text: TX HB3181 | 2017-2018 | 85th Legislature | Comm Sub
Bill Title: Relating to authorizing certain counties to impose a hotel occupancy tax and to the purposes for which that tax revenue may be used.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Engrossed - Dead) 2017-05-18 - Committee report printed and distributed [HB3181 Detail]
Download: Texas-2017-HB3181-Comm_Sub.html
| By: Springer (Senate Sponsor - Estes) | H.B. No. 3181 | |
| (In the Senate - Received from the House May 5, 2017; | ||
| May 8, 2017, read first time and referred to Committee on Natural | ||
| Resources & Economic Development; May 18, 2017, reported favorably | ||
| by the following vote: Yeas 8, Nays 2, 1 present not voting; | ||
| May 18, 2017, sent to printer.) | ||
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| relating to authorizing certain counties to impose a hotel | ||
| occupancy tax and to the purposes for which that tax revenue may be | ||
| used. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 352.002, Tax Code, is amended by adding | ||
| Subsection (x) to read as follows: | ||
| (x) The commissioners court of a county that has a | ||
| population of less than 100,000 and that borders Lake Ray Roberts | ||
| may impose a tax as provided by Subsection (a). | ||
| SECTION 2. Section 352.003, Tax Code, is amended by adding | ||
| Subsection (u) to read as follows: | ||
| (u) The tax rate in a county authorized to impose the tax | ||
| under Section 352.002(x) 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 352.113 to read as follows: | ||
| Sec. 352.113. USE OF REVENUE: CERTAIN COUNTIES BORDERING | ||
| LAKE RAY ROBERTS. 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(x) may be | ||
| used for any purpose described by Section 352.101(a). | ||
| SECTION 4. 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, 2017. | ||
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