Bill Text: TX SB696 | 2021-2022 | 87th Legislature | Enrolled
Bill Title: Relating to authorizing certain counties to impose a hotel occupancy tax, the applicability and rates of that tax in certain counties, and the use of revenue from that tax.
Sponsorship: Slight Partisan Bill (Democrat 2-1)
Status: (Passed) 2021-06-16 - Effective on 9/1/21 [SB696 Detail]
Download: Texas-2021-SB696-Enrolled.html
| S.B. No. 696 | ||
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| relating to authorizing certain counties to impose a hotel | ||
| occupancy tax, the applicability and rates of that tax 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 | ||
| amending Subsection (d) and adding Subsections (bb) and (dd) to | ||
| read as follows: | ||
| (d) The tax imposed by a county authorized by Subsection | ||
| (a)(6) [ |
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| (20), (21), (23), or (29) to impose the tax does not apply to a hotel | ||
| located in a municipality that imposes a tax under Chapter 351 | ||
| applicable to the hotel. This subsection does not apply to: | ||
| (1) a county authorized by Subsection (a)(6) to impose | ||
| the tax that: | ||
| (A) has a population of less than 40,000 and | ||
| adjoins the most populous county in this state; or | ||
| (B) has a population of more than 200,000 and | ||
| borders the Neches River; or | ||
| (2) a county authorized by Subsection (a)(9) to impose | ||
| the tax that has a population of more than 9,000. | ||
| (bb) The commissioners court of a county with a population | ||
| of less than 60,000 in which an annual strawberry festival is held | ||
| in a location that is not the county seat of the county may impose a | ||
| tax as provided by Subsection (a). | ||
| (dd) The commissioners court of a county with a population | ||
| of not more than 40,000 that borders the Red River and includes a | ||
| wildlife management area 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. | ||
| SECTION 2. Section 352.003, Tax Code, is amended by adding | ||
| Subsections (y) and (z) to read as follows: | ||
| (y) The tax rate in a county authorized to impose the tax | ||
| under Section 352.002(a)(4) may not exceed two percent of the price | ||
| paid for a room in a hotel. | ||
| (z) The tax rate in a county authorized to impose the tax | ||
| under Section 352.002(bb) 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 Sections 352.112 and 352.114 to read as follows: | ||
| Sec. 352.112. USE OF REVENUE: CERTAIN COUNTIES HOLDING AN | ||
| ANNUAL STRAWBERRY FESTIVAL. The revenue from a tax imposed under | ||
| this chapter by a county authorized to impose the tax under Section | ||
| 352.002(bb) may be used only for the construction, enlarging, | ||
| equipping, improvement, maintenance, repairing, and operation of a | ||
| civic center with an arena used for rodeos, livestock shows, and | ||
| agricultural expositions to substantially enhance hotel activity | ||
| and encourage tourism. | ||
| Sec. 352.114. USE OF REVENUE: CERTAIN COUNTIES CONTAINING | ||
| AN INDIAN RESERVATION. (a) 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(a)(4) may be used to make repairs and improvements to the | ||
| county airport or to provide reimbursement for repairs and | ||
| improvements to the airport. | ||
| (b) A county to which this section applies may not use | ||
| revenue from a tax imposed under this chapter for a purpose | ||
| described by Subsection (a) in a total amount that would exceed the | ||
| amount of hotel revenue in the county that is likely to be | ||
| reasonably attributable to guests traveling through the airport | ||
| during the 15-year period beginning on the date the county first | ||
| uses the tax revenue for that purpose. | ||
| (c) A county to which this section applies may not use | ||
| revenue from a tax imposed under this chapter for a purpose | ||
| described by Subsection (a) after the 10th anniversary of the date | ||
| the county first uses the revenue for that purpose. | ||
| SECTION 4. This Act takes effect September 1, 2021. | ||
| ______________________________ | ______________________________ | |
| President of the Senate | Speaker of the House | |
| I hereby certify that S.B. No. 696 passed the Senate on | ||
| April 29, 2021, by the following vote: Yeas 27, Nays 3, one | ||
| present not voting; May 25, 2021, Senate refused to concur in House | ||
| amendments and requested appointment of Conference Committee; | ||
| May 27, 2021, House granted request of the Senate; May 30, 2021, | ||
| Senate adopted Conference Committee Report by the following | ||
| vote: Yeas 26, Nays 4, one present not voting. | ||
| ______________________________ | ||
| Secretary of the Senate | ||
| I hereby certify that S.B. No. 696 passed the House, with | ||
| amendments, on May 13, 2021, by the following vote: Yeas 93, | ||
| Nays 52, one present not voting; May 27, 2021, House granted | ||
| request of the Senate for appointment of Conference Committee; | ||
| May 30, 2021, House adopted Conference Committee Report by the | ||
| following vote: Yeas 83, Nays 57, two present not voting. | ||
| ______________________________ | ||
| Chief Clerk of the House | ||
| Approved: | ||
| ______________________________ | ||
| Date | ||
| ______________________________ | ||
| Governor | ||
