Bill Text: TX HB2172 | 2021-2022 | 87th Legislature | Comm Sub
Bill Title: Relating to the hotel occupancy tax imposed by certain counties and the use of revenue from that tax; reducing the maximum rate of that tax.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Engrossed - Dead) 2021-05-22 - Committee report printed and distributed [HB2172 Detail]
Download: Texas-2021-HB2172-Comm_Sub.html
By: Morales of Maverick (Senate Sponsor - Lucio) | H.B. No. 2172 | |
(In the Senate - Received from the House May 10, 2021; | ||
May 12, 2021, read first time and referred to Committee on Natural | ||
Resources & Economic Development; May 22, 2021, reported | ||
adversely, with favorable Committee Substitute by the following | ||
vote: Yeas 9, Nays 0; May 22, 2021, sent to printer.) | ||
COMMITTEE SUBSTITUTE FOR H.B. No. 2172 | By: Lucio |
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relating to the hotel occupancy tax imposed by certain counties and | ||
the use of revenue from that tax; reducing the maximum rate of that | ||
tax. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 352.002(d), Tax Code, is amended to read | ||
as follows: | ||
(d) The tax imposed by a county authorized by Subsection | ||
(a)(6) [ |
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(20), (21), (23), or (29) to impose the tax does not apply to a hotel | ||
located in a municipality that imposes a tax under Chapter 351 | ||
applicable to the hotel. This subsection does not apply to: | ||
(1) a county authorized by Subsection (a)(6) to impose | ||
the tax that: | ||
(A) has a population of less than 40,000 and | ||
adjoins the most populous county in this state; or | ||
(B) has a population of more than 200,000 and | ||
borders the Neches River; or | ||
(2) a county authorized by Subsection (a)(9) to impose | ||
the tax that has a population of more than 9,000. | ||
SECTION 2. Section 352.003, Tax Code, is amended by adding | ||
Subsection (y) to read as follows: | ||
(y) The tax rate in a county authorized to impose the tax | ||
under Section 352.002(a)(4) 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 352.114 to read as follows: | ||
Sec. 352.114. USE OF REVENUE: CERTAIN COUNTIES CONTAINING | ||
AN INDIAN RESERVATION. (a) 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(a)(4) may be used to make repairs and improvements to the | ||
county airport or to provide reimbursement for repairs and | ||
improvements to the airport. | ||
(b) A county to which this section applies may not use | ||
revenue from a tax imposed under this chapter for a purpose | ||
described by Subsection (a) in a total amount that would exceed the | ||
amount of hotel revenue in the county that is likely to be | ||
reasonably attributable to guests traveling through the airport | ||
during the 15-year period beginning on the date the county first | ||
uses the tax revenue for that purpose. | ||
(c) A county to which this section applies may not use | ||
revenue from a tax imposed under this chapter for a purpose | ||
described by Subsection (a) after the 10th anniversary of the date | ||
the county first uses the revenue for that purpose. | ||
SECTION 4. This Act takes effect September 1, 2021. | ||
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