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TX HB3235

TX HB3235
Relating to the authority of certain counties to impose a county hotel occupancy tax.


summary

Introduced
03/02/2023
In Committee
05/18/2023
Crossed Over
05/02/2023
Passed
05/26/2023
Dead
Signed/Enacted/Adopted
06/13/2023

Introduced Session

88th Legislature Regular Session

Bill Summary

Relating to the authority of certain counties to impose a county hotel occupancy tax.

AI Summary

This bill amends Section 352.002(a) of the Texas Tax Code to expand the authority of certain counties to impose a county hotel occupancy tax. The bill adds new categories of counties that can impose this tax, including counties with the birthplace or childhood home of a U.S. president, counties with a population of 20,000 or less that are bordered by the Brazos and Navasota Rivers, and counties that border or contain portions of the Neches River, the Sabine River, and Sabine Lake. The bill will take effect immediately if it receives a two-thirds vote of all members elected to each house of the Texas Legislature, or on September 1, 2023, if it does not receive the necessary votes for immediate effect.

Committee Categories

Agriculture and Natural Resources, Budget and Finance

Sponsors (2)

Last Action

Effective immediately (on 06/13/2023)

bill text


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