Bill Text: TX SB1185 | 2011-2012 | 82nd Legislature | Enrolled
Bill Title: Relating to the authority of certain counties to impose a hotel occupancy tax for the operation and maintenance of a fairground in the county.
Sponsorship: Partisan Bill (Republican 2)
Status: (Passed) 2011-06-17 - Effective immediately [SB1185 Detail]
Download: Texas-2011-SB1185-Enrolled.html
| S.B. No. 1185 | ||
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| relating to the authority of certain counties to impose a hotel | ||
| occupancy tax for the operation and maintenance of a fairground in | ||
| the county. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 352.002, Tax Code, is amended by adding | ||
| Subsection (o) to read as follows: | ||
| (o) The commissioners court of a county that has a | ||
| population of 65,000 or more and that is bordered by the Neches and | ||
| Trinity Rivers may impose a tax as provided by Subsection (a). | ||
| SECTION 2. Section 352.003, Tax Code, is amended by adding | ||
| Subsection (n) to read as follows: | ||
| (n) The tax rate in a county authorized to impose the tax | ||
| under Section 352.002(o) 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 352.1037 to read as follows: | ||
| Sec. 352.1037. USE OF REVENUE: CERTAIN COUNTIES BORDERING | ||
| NECHES AND TRINITY RIVERS. The revenue from a tax imposed under | ||
| this chapter by a county authorized to impose the tax under Section | ||
| 352.002(o) may be used only to operate and maintain a fairground in | ||
| the county that has a substantial impact on tourism and hotel | ||
| activity. | ||
| 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, 2011. | ||
| ______________________________ | ______________________________ | |
| President of the Senate | Speaker of the House | |
| I hereby certify that S.B. No. 1185 passed the Senate on | ||
| April 7, 2011, by the following vote: Yeas 31, Nays 0; and that | ||
| the Senate concurred in House amendment on May 27, 2011, by the | ||
| following vote: Yeas 31, Nays 0. | ||
| ______________________________ | ||
| Secretary of the Senate | ||
| I hereby certify that S.B. No. 1185 passed the House, with | ||
| amendment, on May 23, 2011, by the following vote: Yeas 142, | ||
| Nays 0, one present not voting. | ||
| ______________________________ | ||
| Chief Clerk of the House | ||
| Approved: | ||
| ______________________________ | ||
| Date | ||
| ______________________________ | ||
| Governor | ||
