Bill Text: TX HB5105 | 2023-2024 | 88th Legislature | Enrolled
Bill Title: Relating to authorizing certain counties to impose a hotel occupancy tax and the use of revenue from that tax.
Spectrum: Partisan Bill (Republican 5-0)
Status: (Passed) 2023-06-13 - Effective on 9/1/23 [HB5105 Detail]
Download: Texas-2023-HB5105-Enrolled.html
| H.B. No. 5105 | ||
|
|
||
| relating to authorizing certain counties to impose a hotel | ||
| occupancy tax 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 (v) to read as follows: | ||
| (v) The commissioners court of a county with a population of | ||
| more than 650,000 that is adjacent to two counties, each having a | ||
| population of more than 1.8 million, may impose a tax as provided by | ||
| Subsection (a). A tax imposed under this subsection does not apply | ||
| to a hotel that is located on contiguous property in more than one | ||
| county. | ||
| 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(v) 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 352.115 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(v) may be | ||
| used for the purposes described by Section 352.112. | ||
| SECTION 4. This Act takes effect September 1, 2023. | ||
| ______________________________ | ______________________________ | |
| President of the Senate | Speaker of the House | |
| I certify that H.B. No. 5105 was passed by the House on May | ||
| 12, 2023, by the following vote: Yeas 101, Nays 39, 2 present, not | ||
| voting; and that the House concurred in Senate amendments to H.B. | ||
| No. 5105 on May 26, 2023, by the following vote: Yeas 113, Nays 29, | ||
| 1 present, not voting. | ||
| ______________________________ | ||
| Chief Clerk of the House | ||
| I certify that H.B. No. 5105 was passed by the Senate, with | ||
| amendments, on May 24, 2023, by the following vote: Yeas 28, Nays | ||
| 3. | ||
| ______________________________ | ||
| Secretary of the Senate | ||
| APPROVED: __________________ | ||
| Date | ||
| __________________ | ||
| Governor | ||
