Bill Text: TX SB1208 | 2023-2024 | 88th Legislature | Introduced


Bill Title: Relating to the hotel occupancy tax imposed by certain rural counties and by municipalities located in those counties and to the use of revenue from that tax.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2023-03-09 - Referred to Natural Resources & Economic Development [SB1208 Detail]

Download: Texas-2023-SB1208-Introduced.html
  2023S0193-1 02/22/23
 
  By: Blanco S.B. No. 1208
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the hotel occupancy tax imposed by certain rural
  counties and by municipalities located in those counties and to the
  use of revenue from that tax.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter B, Chapter 351, Tax Code, is amended
  by adding Section 351.1037 to read as follows:
         Sec. 351.1037.  ALLOCATION OF REVENUE FOR INFRASTRUCTURE IN
  MUNICIPALITIES IN CERTAIN BORDER COUNTIES. (a) This section
  applies only to a municipality that is located within a county
  described by Section 352.115(b).
         (b)  Notwithstanding any other provision of this chapter,
  revenue from a tax imposed under this chapter by a municipality
  described by Subsection (a) may be used to plan, construct, and
  maintain:
               (1)  transportation and water infrastructure located
  in the municipality; and
               (2)  broadband infrastructure located in the
  municipality.
         SECTION 2.  Section 352.002, Tax Code, is amended by
  amending Subsection (u) and adding Subsection (ee) to read as
  follows:
         (u)  The commissioners court of a county that borders the Rio
  Grande River and has a population of less than 6,000 and an area of
  more than 2,500 square miles may impose a tax as provided by
  Subsection (a). [A tax imposed under this subsection does not apply
  to a hotel located in a municipality that imposes a tax under
  Chapter 351 applicable to the hotel.]
         (ee) The commissioners court of a county that contains land
  west of the Pecos River, that has a population of more than 1,000
  but less than 850,000, and that does not contain a national
  recreation area may impose a tax as provided by Subsection (a).
         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 IN CERTAIN COUNTIES WEST OF THE
  PECOS RIVER. (a)  Notwithstanding any other provision of this
  chapter, the revenue from a tax imposed under this chapter by a
  county described by Subsection (b) may be used to plan, construct,
  and maintain:
               (1)  transportation and water infrastructure located
  in the county; and
               (2)  broadband infrastructure in the county.
         (b)  This section applies only to a county that:
               (1)  contains land west of the Pecos River;
               (2)  has a population of more than 1,000 but less than
  850,000; and
               (3)  does not contain a national recreation area.
         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, 2023.
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