Bill Text: TX HB3235 | 2023-2024 | 88th Legislature | Enrolled


Bill Title: Relating to the authority of certain counties to impose a county hotel occupancy tax.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Passed) 2023-06-13 - Effective immediately [HB3235 Detail]

Download: Texas-2023-HB3235-Enrolled.html
 
 
  H.B. No. 3235
 
 
 
 
AN ACT
  relating to the authority of certain counties to impose a county
  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 30,000 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 or the childhood home 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.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 3235 was passed by the House on May 2,
  2023, by the following vote:  Yeas 118, Nays 26, 3 present, not
  voting.
 
  ______________________________
  Chief Clerk of the House   
 
 
         I certify that H.B. No. 3235 was passed by the Senate on May
  24, 2023, by the following vote:  Yeas 25, Nays 6.
 
  ______________________________
  Secretary of the Senate    
  APPROVED:  _____________________
                     Date          
   
            _____________________
                   Governor       
feedback