Bill Text: TX HB4494 | 2023-2024 | 88th Legislature | Comm Sub

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Relating to eligible coastal municipalities for purposes of the municipal hotel occupancy tax.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Passed) 2023-06-11 - Effective immediately [HB4494 Detail]

Download: Texas-2023-HB4494-Comm_Sub.html

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88R20947 CJD-F
By: Vasut H.B. No. 4494
Substitute the following for H.B. No. 4494:
By: Noble C.S.H.B. No. 4494

A BILL TO BE ENTITLED
AN ACT
relating to eligible coastal municipalities for purposes of the
municipal hotel occupancy tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 351.001(3), Tax Code, is amended to read
as follows:
(3) "Eligible coastal municipality" means:
(A) a home-rule municipality that borders on the
Gulf of Mexico and has a population of less than 80,000; or
(B) a municipality that borders on the Gulf of
Mexico and has a population of less than 1,500.
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.