Bill Text: TX SB2345 | 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) 2023-03-23 - Referred to Natural Resources & Economic Development [SB2345 Detail]
Download: Texas-2023-SB2345-Introduced.html
| By: Springer | S.B. No. 2345 | |
|
|
||
|
|
||
| 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). | ||
| 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. | ||
| (1) The tax may not be imposed on a hotel project described | ||
| in Section 351.102 that resides on a contiguous property in | ||
| more than one county. | ||
| 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. 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 only for the development, construction, | ||
| maintenance, and improvement of multipurpose facilities to enhance | ||
| hotel activity and encourage tourism. | ||
| SECTION 4. This Act takes effect September 1, 2023. | ||
