Bill Text: TX HB1633 | 2019-2020 | 86th Legislature | Enrolled


Bill Title: Relating to the imposition and rate of the county hotel occupancy tax in certain counties; authorizing the imposition of a tax.

Spectrum: Bipartisan Bill

Status: (Passed) 2019-06-02 - Effective immediately [HB1633 Detail]

Download: Texas-2019-HB1633-Enrolled.html
 
 
  H.B. No. 1633
 
 
 
 
AN ACT
  relating to the imposition and rate of the county hotel occupancy
  tax in certain counties; authorizing the imposition of a tax.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 352.002, Tax Code, is amended by adding
  Subsection (z) to read as follows:
         (z)  The commissioners court of a county with a population of
  not more than 50,000 and in which an annual peanut festival is held
  may impose a tax as provided by Subsection (a).
         SECTION 2.  Section 352.003, Tax Code, is amended by adding
  Subsection (w) to read as follows:
         (w)  The tax rate in a county authorized to impose the tax
  under Section 352.002(z) may not exceed seven percent of the price
  paid for a room in a hotel, except that the tax rate may not exceed
  two percent of the price paid for a room in a hotel if the hotel is
  located in:
               (1)  a municipality that imposes a tax under Chapter
  351 applicable to the hotel; or
               (2)  the extraterritorial jurisdiction of a
  municipality that imposes a tax under Section 351.0025 applicable
  to the hotel.
         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, 2019.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 1633 was passed by the House on May 3,
  2019, by the following vote:  Yeas 107, Nays 33, 2 present, not
  voting.
 
  ______________________________
  Chief Clerk of the House   
 
 
         I certify that H.B. No. 1633 was passed by the Senate on May
  19, 2019, by the following vote:  Yeas 23, Nays 8.
 
  ______________________________
  Secretary of the Senate    
  APPROVED:  _____________________
                     Date          
   
            _____________________
                   Governor       
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