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TX HB3453

TX HB3453
Relating to authorizing certain counties to impose a hotel occupancy tax and the applicability and rates of that tax in certain counties.


summary

Introduced
03/03/2023
In Committee
05/19/2023
Crossed Over
05/02/2023
Passed
05/28/2023
Dead
Signed/Enacted/Adopted
06/13/2023

Introduced Session

88th Legislature Regular Session

Bill Summary

Relating to authorizing certain counties to impose a hotel occupancy tax and the applicability and rates of that tax in certain counties.

AI Summary

This bill authorizes certain counties in Texas with a population of 800,000 or more that are adjacent to a county with a population of four million or more to impose a hotel occupancy tax. The tax rate for these counties cannot exceed seven percent of the room price, except that it cannot exceed two percent if the hotel is located in a municipality or its extraterritorial jurisdiction that already imposes a hotel occupancy tax. The bill takes effect on September 1, 2023.

Committee Categories

Agriculture and Natural Resources, Budget and Finance

Sponsors (2)

Last Action

Effective on 9/1/23 (on 06/13/2023)

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