Bill Text: TX HB1410 | 2023-2024 | 88th Legislature | Comm Sub
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to the authority of certain counties to impose a hotel occupancy tax.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Engrossed - Dead) 2023-05-01 - Referred to Natural Resources & Economic Development [HB1410 Detail]
Download: Texas-2023-HB1410-Comm_Sub.html
Bill Title: Relating to the authority of certain counties to impose a hotel occupancy tax.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Engrossed - Dead) 2023-05-01 - Referred to Natural Resources & Economic Development [HB1410 Detail]
Download: Texas-2023-HB1410-Comm_Sub.html
88R4291 CJD-D | ||
By: Rogers | H.B. No. 1410 |
|
||
|
||
relating to the authority of certain counties to impose a hotel | ||
occupancy tax. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 352.002(a), Tax Code, is amended to read | ||
as follows: | ||
(a) The commissioners courts of the following counties by | ||
the adoption of an order or resolution may impose a tax on a person | ||
who, under a lease, concession, permit, right of access, license, | ||
contract, or agreement, pays for the use or possession or for the | ||
right to the use or possession of a room that is in a hotel, costs $2 | ||
or more each day, and is ordinarily used for sleeping: | ||
(1) a county that has a population of more than 3.3 | ||
million; | ||
(2) a county that has a population of 90,000 or more, | ||
borders the United Mexican States, does not border the Gulf of | ||
Mexico, and does not have four or more cities that each have a | ||
population of more than 25,000; | ||
(3) a county in which there is no municipality; | ||
(4) a county in which there is located an Indian | ||
reservation under the jurisdiction of the United States government; | ||
(5) a county that has a population of 30,000 or less, | ||
that has no more than one municipality with a population of less | ||
than 2,500, and that borders two counties located wholly in the | ||
Edwards Aquifer Authority established by Chapter 626, Acts of the | ||
73rd Legislature, Regular Session, 1993; | ||
(6) a county that borders the Gulf of Mexico; | ||
(7) a county that has a population of less than 5,000, | ||
that borders the United Mexican States, and in which there is | ||
located a major observatory; | ||
(8) a county that has a population of 12,000 or less | ||
and borders the Toledo Bend Reservoir; | ||
(9) a county that has a population of less than 12,500 | ||
and an area of less than 275 square miles; | ||
(10) a county that has a population of 50,000 [ |
||
or less and borders Possum Kingdom Lake; | ||
(11) a county that borders the United Mexican States | ||
and has a population of more than 300,000 and less than 800,000; | ||
(12) a county that has a population of 35,000 or more | ||
and borders or contains a portion of Lake Fork Reservoir; | ||
(13) a county that borders the United Mexican States | ||
and in which there is located a national recreation area; | ||
(14) a county that borders the United Mexican States | ||
and in which there is located a national park of more than 400,000 | ||
acres; | ||
(15) a county that has a population of 28,000 or less, | ||
that has no more than four municipalities, and that is located | ||
wholly in the Edwards Aquifer Authority established by Chapter 626, | ||
Acts of the 73rd Legislature, Regular Session, 1993; | ||
(16) a county that has a population of 25,000 or less, | ||
whose territory is less than 750 square miles, and that has two | ||
incorporated municipalities, each with a population of 800 or less, | ||
at least one of which is located on the Frio River; | ||
(17) a county that has a population of 34,000 or more | ||
and borders Lake Buchanan; | ||
(18) a county that has a population of more than 45,000 | ||
and less than 75,000, that borders the United Mexican States, and | ||
that borders or contains a portion of Falcon Lake; | ||
(19) a county with a population of 22,000 or less that | ||
borders the Neches River and in which there is located a national | ||
preserve; | ||
(20) a county that has a population of 28,000 or less | ||
and that borders or contains a portion of Lake Livingston; | ||
(21) a county through which the Pedernales River flows | ||
and in which the birthplace of a president of the United States is | ||
located; | ||
(22) a county that has a population of more than 15,000 | ||
but less than 20,000 and borders Lake Buchanan; | ||
(23) a county with a population of less than 11,000 | ||
that is bordered by the Sulphur River; | ||
(24) a county that has a population of 16,000 or more | ||
and borders the entire north shore of Lake Somerville; | ||
(25) a county that has a population of 20,000 or less | ||
and that is bordered by the Brazos and Navasota Rivers; | ||
(26) a county that has a population of more than 15,000 | ||
and less than 25,000 and is located on the Trinity and Navasota | ||
Rivers; | ||
(27) a county that has a population of less than 15,000 | ||
and that is bordered by the Trinity and Navasota Rivers; | ||
(28) a county that borders or contains a portion of the | ||
Neches River, the Sabine River, and Sabine Lake; and | ||
(29) a county that borders Whitney Lake. | ||
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. |