Bill Text: TX SB1809 | 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 the authority of certain counties to impose a hotel occupancy tax and the applicability and rates of that tax in certain counties.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Passed) 2023-05-27 - Effective immediately [SB1809 Detail]

Download: Texas-2023-SB1809-Comm_Sub.html

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By: Sparks S.B. No. 1809
(In the Senate - Filed March 7, 2023; March 20, 2023, read
first time and referred to Committee on Natural Resources &
Economic Development; April 17, 2023, reported adversely, with
favorable Committee Substitute by the following vote: Yeas 7,
Nays 0; April 17, 2023, sent to printer.)
Click here to see the committee vote
COMMITTEE SUBSTITUTE FOR S.B. No. 1809 By: Sparks

A BILL TO BE ENTITLED
AN ACT
relating to the authority of 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 (v) to read as follows:
(v) The commissioners court of a county with a population of
less than 3,000, that does not border another state, and that is
adjacent to a county that contains a portion of Lake Meredith and
has a population of more than 110,000 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(v) 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 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.
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