Bill Text: TX HB3453 | 2023-2024 | 88th Legislature | Engrossed

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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-Engrossed.html

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88R21354 CJD-D
By: Jetton H.B. No. 3453

A BILL TO BE ENTITLED
AN ACT
relating to authorizing certain counties to impose a hotel
occupancy tax, the applicability and rates of that tax in certain
counties, 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 (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. Subchapter B, Chapter 352, Tax Code, is amended
by adding Section 352.115 to read as follows:
Sec. 352.115. USE OF REVENUE: CERTAIN COUNTIES ADJACENT TO
POPULOUS COUNTIES. 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(ee) may
be used to construct, maintain, and operate a multi-event sports
and entertainment venue that substantially increases regional
sporting events and related economic activity at hotels in the
county.
SECTION 4. This Act takes effect September 1, 2023.