Bill Text: TX SB1538 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Relating to authorizing certain counties to impose a hotel occupancy tax and the use of revenue from that tax.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2023-03-16 - Referred to Natural Resources & Economic Development [SB1538 Detail]
Download: Texas-2023-SB1538-Introduced.html
| 88R1194 RDS-F | ||
| By: Parker | S.B. No. 1538 | |
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| relating to authorizing certain counties to impose a hotel | ||
| occupancy tax 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 (w) to read as follows: | ||
| (w) The commissioners court of a county with a population of | ||
| more than 65,000 that contains a portion of a national grassland 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(w) 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 352.115 to read as follows: | ||
| Sec. 352.115. USE OF REVENUE: CERTAIN COUNTIES CONTAINING | ||
| NATIONAL GRASSLAND. 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(w) may be | ||
| used for: | ||
| (1) the purposes described by Section 352.101(a); and | ||
| (2) historical preservation and restoration. | ||
| SECTION 4. This Act takes effect September 1, 2023. | ||
