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89(R) HB 3567 - Engrossed version - Bill Text
89R19870 JBD-D
By: Frank
H.B. No. 3567
A BILL TO BE ENTITLED
AN ACT
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 (jj) to read as follows:
(jj)
The commissioners court of a county that has a
population of more than 125,000, borders the Red River, and has a
county seat with a population of more than 100,000 may impose a tax
as provided by Subsection (a). This subsection expires September
1, 2030.
SECTION 2. Section 352.003, Tax Code, is amended by adding
Subsection (ff) to read as follows:
(ff)
The tax rate in a county authorized to impose the tax
under Section 352.002(jj) may not exceed two percent of the price
paid for a room in a hotel.
This subsection expires September 1,
2030.
SECTION 3. 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, 2025.