Bill Text: TX HB2345 | 2021-2022 | 87th Legislature | Comm Sub

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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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

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87R19129 RDS-F
By: Zwiener H.B. No. 2345
Substitute the following for H.B. No. 2345:
By: Button C.S.H.B. No. 2345

A BILL TO BE ENTITLED
AN ACT
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.