Bill Text: TX HB2345 | 2021-2022 | 87th Legislature | Comm Sub
Bill Title: Relating to the authority of certain counties to impose a hotel occupancy tax.
Spectrum: Bipartisan Bill
Status: (Engrossed - Dead) 2021-05-26 - Removed from local & uncontested calendar [HB2345 Detail]
Download: Texas-2021-HB2345-Comm_Sub.html
By: Zwiener (Senate Sponsor - Buckingham) | H.B. No. 2345 | |
(In the Senate - Received from the House May 10, 2021; | ||
May 12, 2021, read first time and referred to Committee on Natural | ||
Resources & Economic Development; May 21, 2021, reported favorably | ||
by the following vote: Yeas 9, Nays 0; May 21, 2021, sent to | ||
printer.) | ||
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relating to the authority of 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 (aa) to read as follows: | ||
(aa) The commissioners court of a county that contains a | ||
headquarters and visitor center for a national historical park | ||
dedicated to a former president of the United States may impose a | ||
tax authorized by Subsection (a). The 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. This Act takes effect September 1, 2021. | ||
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