Bill Text: TX HB3453 | 2023-2024 | 88th Legislature | Engrossed

NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to authorizing certain counties to impose a hotel occupancy tax and the applicability and rates of that tax in certain counties.

Spectrum: Bipartisan Bill

Status: (Passed) 2023-06-13 - Effective on 9/1/23 [HB3453 Detail]

Download: Texas-2023-HB3453-Engrossed.html
  88R21354 CJD-D
 
  By: Jetton H.B. No. 3453
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to authorizing certain counties to impose a hotel
  occupancy tax, the applicability and rates of that tax in certain
  counties, 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 (ee) to read as follows:
         (ee)  The commissioners court of a county that has a
  population of 800,000 or more and is adjacent to a county with a
  population of four million or more 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(ee) 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.  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.  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(ee) may
  be used to construct, maintain, and operate a multi-event sports
  and entertainment venue that substantially increases regional
  sporting events and related economic activity at hotels in the
  county.
         SECTION 4.  This Act takes effect September 1, 2023.
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