Bill Text: TX HB3235 | 2023-2024 | 88th Legislature | Enrolled
Bill Title: Relating to the authority of certain counties to impose a county hotel occupancy tax.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2023-06-13 - Effective immediately [HB3235 Detail]
Download: Texas-2023-HB3235-Enrolled.html
| H.B. No. 3235 | ||
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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(a), Tax Code, is amended to read | ||
| as follows: | ||
| (a) The commissioners courts of the following counties by | ||
| the adoption of an order or resolution may impose a tax on a person | ||
| who, under a lease, concession, permit, right of access, license, | ||
| contract, or agreement, pays for the use or possession or for the | ||
| right to the use or possession of a room that is in a hotel, costs $2 | ||
| or more each day, and is ordinarily used for sleeping: | ||
| (1) a county that has a population of more than 3.3 | ||
| million; | ||
| (2) a county that has a population of 90,000 or more, | ||
| borders the United Mexican States, does not border the Gulf of | ||
| Mexico, and does not have four or more cities that each have a | ||
| population of more than 25,000; | ||
| (3) a county in which there is no municipality; | ||
| (4) a county in which there is located an Indian | ||
| reservation under the jurisdiction of the United States government; | ||
| (5) a county that has a population of 30,000 or less, | ||
| that has no more than one municipality with a population of less | ||
| than 2,500, and that borders two counties located wholly in the | ||
| Edwards Aquifer Authority established by Chapter 626, Acts of the | ||
| 73rd Legislature, Regular Session, 1993; | ||
| (6) a county that borders the Gulf of Mexico; | ||
| (7) a county that has a population of less than 5,000, | ||
| that borders the United Mexican States, and in which there is | ||
| located a major observatory; | ||
| (8) a county that has a population of 12,000 or less | ||
| and borders the Toledo Bend Reservoir; | ||
| (9) a county that has a population of less than 12,500 | ||
| and an area of less than 275 square miles; | ||
| (10) a county that has a population of 30,000 or less | ||
| and borders Possum Kingdom Lake; | ||
| (11) a county that borders the United Mexican States | ||
| and has a population of more than 300,000 and less than 800,000; | ||
| (12) a county that has a population of 35,000 or more | ||
| and borders or contains a portion of Lake Fork Reservoir; | ||
| (13) a county that borders the United Mexican States | ||
| and in which there is located a national recreation area; | ||
| (14) a county that borders the United Mexican States | ||
| and in which there is located a national park of more than 400,000 | ||
| acres; | ||
| (15) a county that has a population of 28,000 or less, | ||
| that has no more than four municipalities, and that is located | ||
| wholly in the Edwards Aquifer Authority established by Chapter 626, | ||
| Acts of the 73rd Legislature, Regular Session, 1993; | ||
| (16) a county that has a population of 25,000 or less, | ||
| whose territory is less than 750 square miles, and that has two | ||
| incorporated municipalities, each with a population of 800 or less, | ||
| at least one of which is located on the Frio River; | ||
| (17) a county that has a population of 34,000 or more | ||
| and borders Lake Buchanan; | ||
| (18) a county that has a population of more than 45,000 | ||
| and less than 75,000, that borders the United Mexican States, and | ||
| that borders or contains a portion of Falcon Lake; | ||
| (19) a county with a population of 22,000 or less that | ||
| borders the Neches River and in which there is located a national | ||
| preserve; | ||
| (20) a county that has a population of 28,000 or less | ||
| and that borders or contains a portion of Lake Livingston; | ||
| (21) a county through which the Pedernales River flows | ||
| and in which the birthplace or the childhood home of a president of | ||
| the United States is located; | ||
| (22) a county that has a population of more than 15,000 | ||
| but less than 20,000 and borders Lake Buchanan; | ||
| (23) a county with a population of less than 11,000 | ||
| that is bordered by the Sulphur River; | ||
| (24) a county that has a population of 16,000 or more | ||
| and borders the entire north shore of Lake Somerville; | ||
| (25) a county that has a population of 20,000 or less | ||
| and that is bordered by the Brazos and Navasota Rivers; | ||
| (26) a county that has a population of more than 15,000 | ||
| and less than 25,000 and is located on the Trinity and Navasota | ||
| Rivers; | ||
| (27) a county that has a population of less than 15,000 | ||
| and that is bordered by the Trinity and Navasota Rivers; | ||
| (28) a county that borders or contains a portion of the | ||
| Neches River, the Sabine River, and Sabine Lake; and | ||
| (29) a county that borders Whitney Lake. | ||
| 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, 2023. | ||
| ______________________________ | ______________________________ | |
| President of the Senate | Speaker of the House | |
| I certify that H.B. No. 3235 was passed by the House on May 2, | ||
| 2023, by the following vote: Yeas 118, Nays 26, 3 present, not | ||
| voting. | ||
| ______________________________ | ||
| Chief Clerk of the House | ||
| I certify that H.B. No. 3235 was passed by the Senate on May | ||
| 24, 2023, by the following vote: Yeas 25, Nays 6. | ||
| ______________________________ | ||
| Secretary of the Senate | ||
| APPROVED: _____________________ | ||
| Date | ||
| _____________________ | ||
| Governor | ||
