Bill Text: TX HB3453 | 2023-2024 | 88th Legislature | Enrolled
Bill Title: Relating to authorizing certain counties to impose a hotel occupancy tax and the applicability and rates of that tax in certain counties.
Spectrum: Bipartisan Bill
Status: (Passed) 2023-06-13 - Effective on 9/1/23 [HB3453 Detail]
Download: Texas-2023-HB3453-Enrolled.html
| H.B. No. 3453 | ||
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| relating to authorizing certain counties to impose a hotel | ||
| occupancy tax and the applicability and rates of that tax in certain | ||
| counties. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 352.002, Tax Code, is amended by adding | ||
| Subsection (ee) to read as follows: | ||
| (ee) The commissioners court of a county that has a | ||
| population of 800,000 or more and is adjacent to a county with a | ||
| population of four million or more 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(ee) 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 September 1, 2023. | ||
| ______________________________ | ______________________________ | |
| President of the Senate | Speaker of the House | |
| I certify that H.B. No. 3453 was passed by the House on May 2, | ||
| 2023, by the following vote: Yeas 103, Nays 42, 2 present, not | ||
| voting; and that the House concurred in Senate amendments to H.B. | ||
| No. 3453 on May 26, 2023, by the following vote: Yeas 116, Nays 26, | ||
| 1 present, not voting. | ||
| ______________________________ | ||
| Chief Clerk of the House | ||
| I certify that H.B. No. 3453 was passed by the Senate, with | ||
| amendments, on May 24, 2023, by the following vote: Yeas 25, Nays | ||
| 5, 1 present, not voting. | ||
| ______________________________ | ||
| Secretary of the Senate | ||
| APPROVED: __________________ | ||
| Date | ||
| __________________ | ||
| Governor | ||
