Bill Text: TX SB1041 | 2013-2014 | 83rd 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.
Spectrum: Bipartisan Bill
Status: (Passed) 2013-05-18 - Effective immediately [SB1041 Detail]
Download: Texas-2013-SB1041-Engrossed.html
Bill Title: Relating to authorizing certain counties to impose a hotel occupancy tax.
Spectrum: Bipartisan Bill
Status: (Passed) 2013-05-18 - Effective immediately [SB1041 Detail]
Download: Texas-2013-SB1041-Engrossed.html
By: Zaffirini | S.B. No. 1041 |
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relating to authorizing certain counties to impose a hotel | ||
occupancy tax. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 352.002, Tax Code, is amended by adding | ||
Subsection (r) to read as follows: | ||
(r) The commissioners court of a county with a population of | ||
less than 50,000 through which the Aransas River flows and that has | ||
a municipality with a population of more than 10,000 may impose a | ||
tax as provided by Subsection (a). | ||
SECTION 2. Section 352.003, Tax Code, is amended by adding | ||
Subsection (s) to read as follows: | ||
(s) The county tax rate in a county authorized to impose the | ||
tax under Section 352.002(r) may not exceed two percent of the price | ||
paid for a room in a hotel if the hotel is located in a municipality | ||
that imposes a tax under Chapter 351 applicable to that hotel. | ||
SECTION 3. Subchapter B, Chapter 352, Tax Code, is amended | ||
by adding Section 352.1039 to read as follows: | ||
Sec. 352.1039. USE OF REVENUE: CERTAIN COUNTIES THROUGH | ||
WHICH ARANSAS RIVER FLOWS. The revenue from a tax imposed under | ||
this chapter by a county authorized to impose the tax under Section | ||
352.002(r) may be used only to: | ||
(1) operate, maintain, and improve a convention center | ||
in the county; and | ||
(2) advertise and conduct solicitations and | ||
promotional programs to attract tourists and convention delegates | ||
and registrants to the county. | ||
SECTION 4. 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, 2013. |