Bill Text: TX SB1538 | 2023-2024 | 88th Legislature | Introduced


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 1-0)

Status: (Introduced - Dead) 2023-03-16 - Referred to Natural Resources & Economic Development [SB1538 Detail]

Download: Texas-2023-SB1538-Introduced.html
  88R1194 RDS-F
 
  By: Parker S.B. No. 1538
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  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 (w) to read as follows:
         (w)  The commissioners court of a county with a population of
  more than 65,000 that contains a portion of a national grassland 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(w) 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 CONTAINING
  NATIONAL GRASSLAND. 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(w) may be
  used for:
               (1)  the purposes described by Section 352.101(a); and
               (2)  historical preservation and restoration.
         SECTION 4.  This Act takes effect September 1, 2023.
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