Bill Text: TX HB1634 | 2019-2020 | 86th Legislature | Comm Sub
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to the imposition, rate, and use of revenue derived from certain local hotel occupancy taxes; authorizing the imposition of a tax.
Spectrum: Bipartisan Bill
Status: (Passed) 2019-06-14 - Effective immediately [HB1634 Detail]
Download: Texas-2019-HB1634-Comm_Sub.html
Bill Title: Relating to the imposition, rate, and use of revenue derived from certain local hotel occupancy taxes; authorizing the imposition of a tax.
Spectrum: Bipartisan Bill
Status: (Passed) 2019-06-14 - Effective immediately [HB1634 Detail]
Download: Texas-2019-HB1634-Comm_Sub.html
86R25945 SRA-D | |||
By: Kuempel | H.B. No. 1634 | ||
Substitute the following for H.B. No. 1634: | |||
By: Cole | C.S.H.B. No. 1634 |
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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 (y) to read as follows: | ||
(y) The commissioners court of a county with a population of | ||
110,000 or more through which the Guadalupe River flows may impose a | ||
tax as provided by Subsection (a). | ||
SECTION 2. Section 352.003, Tax Code, is amended by adding | ||
Subsection (v) to read as follows: | ||
(v) The tax rate in a county authorized to impose the tax | ||
under Section 352.002(y) 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. |