Bill Text: TX HB5136 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Relating to the applicability of a county hotel occupancy tax to certain recreational vehicle parks and campgrounds in certain counties and the use of revenue from that tax.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2023-04-17 - Left pending in committee [HB5136 Detail]
Download: Texas-2023-HB5136-Introduced.html
88R13906 RDS-D | ||
By: Kacal | H.B. No. 5136 |
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relating to the applicability of a county hotel occupancy tax to | ||
certain recreational vehicle parks and campgrounds 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 (i-1) to read as follows: | ||
(i-1) This subsection applies only to a county described by | ||
Subsection (i). The commissioners court of a county to which this | ||
subsection applies may impose the tax authorized under Subsection | ||
(a) on a person who, under a lease, concession, permit, right of | ||
access, license, contract, or agreement, pays for the use of space | ||
to locate a recreational vehicle in a recreational vehicle park, as | ||
defined by Section 13.087, Water Code, or a campground that | ||
provides areas for locating recreational vehicles for transient | ||
guest use. For purposes of this subsection only, the owner or | ||
operator of a recreational vehicle park or a campground is | ||
considered to be the owner or operator of a hotel. | ||
SECTION 2. 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 WHERE THE | ||
DECLARATION OF INDEPENDENCE OF THE REPUBLIC OF TEXAS WAS SIGNED. In | ||
addition to the purposes allowed by this chapter, the revenue from a | ||
tax imposed under this chapter by a county authorized to impose a | ||
tax under Sections 352.002(i) and (i-1) may be used for the | ||
improvement, maintenance, repair, and operation of a fairground | ||
operated by the county that periodically hosts a county fair and a | ||
program sponsored by a 4-H club. | ||
SECTION 3. This Act takes effect September 1, 2023. |